实用会计英语-第2版

第2版前言
第1版前言
unit 1 general introduction to accounting
  1.1 origin and development of accounting
  1.2 accounting entity
  1.3 accounting assumptions
  1.4 quality requirements of accounting information
  assignment
  reading material
unit 2 accounting equation and
  doubleentry 2.1 accounting title and accounts
  2.2 accounting elements and accounting equation
  2.3 double entry
  2.4 accounting circle
  assignment
  reading material
unit　3 current assets
  3.1 cash
  3.2 receivables
  3.3 inventories
  assignment
  reading material
unit 4 noncurrent assets
  4.1 longterm investment
  4.2 fixed assets
  4.3 intangible assets
  assignment
  reading material
unit 5 liabilities
  5.1 current liabilities
  5.2 longterm liabilities
  assignment
  reading material
unit 6 owners equity
  6.1 capital stock
  6.2 retained earnings
  assignment
  reading material
unit 7 revenue,expenses and profit
  7.1 revenue
  7.2 expenses
  7.3 profit
  assignment
  reading material
unit 8 balance sheet
  8.1 conception of balance sheet
  8.2 components of balance sheet
  8.3 how to prepare balance sheet
  assignment
  reading material
unit 9 income statement
  9.1 conception of income statement
  9.2 components of income statement
  9.3 how to prepare income statement
  assignment
  reading material
unit 10 statement of cash flow 10.1 conception of statement of cash flow
  10.2 structure of statement of cash flow
  10.3 how to prepare statement of cash flow
  assignment
  reading material
appendix
  appendix ⅰ 参考答案
  appendix ⅱ 课文参考译文
  appendix ⅲ 专业词汇表
参考文献