会计英语

unit 1  the introduction to accounting
  section ⅰ  what's accounting?
  section ⅱ  accounting profession and professional ethics
  extended reading  the history and development of accounting
unit 2  the accounting elements and chart of accounts
  section ⅰ  the basic accounting elements
  section ⅱ  chart of accounts
  extended reading  accounting computerization
unit 3  accounting equations and double-entry system
  section ⅰ  accounting equations
  section ⅱ  double-entry system
  extended reading  double-entry accounting: debit-credit bookkeeping
unit 4  accounting vouchers
  section ⅰ  source documents
  section ⅱ  bookkeeping vouchers
  extended reading  accounting source documents
unit 5  accounting books
  section ⅰ  journals
  section ⅱ  ledgers
  extended reading  the general ledger
unit 6  accounting cycle
  section ⅰ  definition of accounting cycle
  section ⅱ  process of accounting cycle
  extended reading  how to find errors by preparing trial balance
unit 7  current assets
  section ⅰ  cash
  section ⅱ  accounts receivable
  section ⅲ  inventory
  extended reading  short-term investment
unit 8  long-term assets
  section ⅰ  long-term investment
  section ⅱ  fixed assets
  section ⅲ  intangible assets
  extended reading  depreciation methods
unit 9  liabilities
  section ⅰ  current liabilities
  section ⅱ  long-term liabilities
  extended reading  alm
unit 10  owner's equity
  section ⅰ  ownerships of business entity
  section ⅱ  capital stock
  section ⅲ  retained earnings
  extended reading  return on equity
unit 11  financial statements
  section ⅰ  balance sheet
  section ⅱ  income statement
  section m  statement of cash flows
  extended reading  objectives of financial statements
unit 12  analysis of financial statements
  section ⅰ  purpose of financial statement analysis
  section ⅱ  methods of financial statement analysis
  section ⅲ  basic financial ratios
  extended reading  a general perspective on financial statement analysis
appendix  chinese-english bilingual version of account title for business enterprises
references