Accounting English-Basic Accounting-会计英语-基础会计-英文版

Chapter 1 Basic ConceptsPart 1.1 International Financial Reporting Standards(IFRS)Part 1.2 Accounting Assumptions and Accounting BasisPart 1.3 The Qualitative Characteristics of Accounting InformationPart 1.4 Accounting Elements and Accounting Equation Chapter 2 Accounting RecordsPart 2.1 T—account&Doubleentry SystemPart 2.2 The Journal and Journal EntryPart 2.3 The Ledger&Posting ProcessPart 2.4 Adjusting EntriesPart 2.5 Closing Entries Chapter 3 Current AssetsPart 3.1 Cash&Cash EquivalentsPart 3.2 Accounts ReceivablePart 3.3 Inventories Chapter 4 Non-current AssetsPart 4.1 P1ant AssetsPart 4.2 Depreciation of Plant AssetPart 4.3 Intangible Assets Chapter 5 LiabilitiesPart 5.1 Current LiabilitiesPart 5.2 Non.current Liabilities Chapter 6 Owners’EquityPart 6.1 Paid-in Capital&Additional Paid—in CapitalPart 6.2 Retained Earnings Chapter 7 Revenues＆ExpensesPart 7.1 RevenuesPart 7.2 Expenses Chapter 8 Financial ReportsPart 8.1 Balance SheetPart 8.2 Income StatementPart 8.3 Statement of Retained Earnings References