实用会计英语-(第三版)

unit 1 an introduction to accounting  1.1 the history and development of accounting  1.2 the nature of accounting  1.3 users of accounting information  1.4 accounting profession  1.5 managerial accounting and financial accounting  solutions to activities  accounting vocabulary  summary  self-exercises  reading materialunit 2 recording business transactions  2.1 types of business entities  2.2 the accounting equation  2.3 double-entry bookkeeping  2.4 recording business transactions  2.5 illustrative problem  solutions to activities  accounting vocabulary  summary  self-exercises  reading materialunit 3 accounting cycle and processes  3.1 the accounting cycle  3.2 source documents  3.3 the ledgers  3.4 the journals  3.5 the financial statements  solutions to activities  accounting vocabulary  summary  self-exercises  reading materialunit 4 cash and receivables  4.1 cash  4.2 the bank account: a control device  4.3 accounts receivable  4.4 notes receivable  4.5 accounting for bad debts  solutions to activities  accounting vocabulary  summary  self-exercises  reading materialunit 5 inventory  5.1 the concept of inventory  5.2 inventory system  5.3 inventory costing methods  solutions to activities  accounting vocabulary  summary  self-exercises  reading materialunit 6 long-lived assets  6.1 types of assets  6.2 fixed assets  6.3 depreciation of fixed assets  6.4 disposing of fixed assets  6.5 natural resources and intangible  assets  solutions to activities  accounting vocabulary  summary  self-exercises  reading materialunit 7 liabilities and shareholders' equity  7.1 types of liabilities  7.2 current liabilities  7.3 non-current liabilities  7.4 share capital  7.5 shareholders' equity  solutions to activities  accounting vocabulary  summary  self-exercises  reading materialunit 8 the measurement of business income  8.1 revenues and expenses  8.2 business income  8.3 some generally accepted accounting principles ( gaap)  8.4 adjustments to the accounts  8.5 adjusted trial balance  8.6 preparing the financial statements from the adjusted trial balance  solutions to activities  accounting vocabulary  summary  self-exercises  reading materialunit 9 completing the accounting cycle  9.1 preparation of the work sheet  9.2 uses of the work sheet  9.3 closing the accounts  9.4 the operating cycle for a merchandising business  9.5 accounting record of the operating cycle  9.6 the accounting cycle for a merchandising business  solutions to activities  accounting vocabulary  summary  self-exercises  reading materialappendix ⅰ reference versions for reading materialsappendix ⅱ answers to self-exercisesappendix ⅲ recommended websites of accountingappendix ⅳ a list of reference book