| 1.本教材更加强调了学生阅读能力的培养，增加课文的阅读量和理解性练习，并增加了案例阅读与分析，使教材的专业性更突出。 2.本教材专业词汇量迅速增加，对学生的单词记忆和掌握提出了更高要求 3.本教材中图表式的语法讲解简单明了 4. 课后附课文译文，帮助学生准确掌握所学知识。 质。 |
| 目 录 Unit 1 Introduction of Accounting 1 1.1 The Role of Accounting in Business 1 1.1.1 The Nature and Function of Accounting 2 1.1.2 The Division of Accounting 3 1.2 Accounting Ethics 5 Important Words and Special Terms 6 Exercise 7 Unit 2 Some of Generally Accepted Accounting Principles 8 2.1 The Monetary Convention 9 2.2 Accrual Basis of Accounting 9 2.2.1 The Cash Basis of Accounting 10 2.2.2 The Accrual Basis of Accounting 10 2.3 Going Concern 10 2.4 Matching Principle and Revenue Recognition 11 Important Words and Special Terms 11 Exercise 13 Unit 3 Accounting Equation and Double-Entry system 15 3.1 Accounting equation 15 3.2 Accounting elements 15 3.3 Accounting elements in the accounting equation 17 3.4 T account 18 3.5 Double-entry System 18 Important Words and Special Terms 18 Exercise 19 Unit 4 The Journals and The Ledgers 21 4.1 Journal 21 4.2 Types of Journal 22 4.2.1 General Journals 22 4.2.2 Special Journal 23 4.3 Advantages of Using Journals 24 4.4 Ledger 24 4.4.1 General Ledger 25 4.4.2 Subsidiary Ledger 26 Important Words and Special Terms 28 Exercises 28 Unit 5 Accounting Cycle 33 5.1 Identify transactions to be recorded 33 5.2 Journalizing 34 5.3 Posting from Journal to Ledger 35 5.4 Preparing Unadjusted Trial Balance 38 5.4.1 Accounting Basis 39 5.4.2 Adjusting entries 39 5.5 The Adjusted Trial Balance 45 5.6 Closing 50 Important Words and Special Terms 54 Exercises 55 Unit 6 Assets 60 6.1 Current Asset 61 6.1.1 Cash 61 6.1.2 Account Receivable 62 6.1.3 Inventory 65 6.2 Fixed Assets 67 6.2.1 Measuring the cost of Property, Plant and Equipment 67 6.2.2 Depreciable 67 6.3 Intangible Assets 70 Important Words and Special Terms 70 Exercises 71 Unit 7 Liabilities 74 7.1 Current liabilities 74 7.1.1 Short-term Bills (notes) and Accounts payable 75 7.1.2 Accrued expenses 75 7.1.3 Unearned revenues 76 7.1.4 Current maturities of Long-term debts 76 7.1.5 Contingent liabilities 76 7.2 Long-term liabilities 76 7.2.1 Long-term loans payable 76 7.2.2 Long-term accounts payable 77 7.2.3 Bonds (debenture) payable 77 Important Words and Special Terms 79 Exercises 79 Unit 8 Owner’s equity 81 8.1 Paid-up capital 82 8.1.1 Ordinary shares (common stock) 82 8.1.2 Preference shares (preferred stock) 83 8.2 Retained profits are earned from the customers 83 Important Words and Special Terms 84 Exercises 84 Unit 9 Balance Sheet and Income Statement 86 9.1 Balance Sheet 86 9.1.1 Purpose of Balance Sheet 86 9.1.2 Format of Balance Sheet 87 9.1.3 Advantages and Limitation of the Balance Sheet 91 9.2 Income statement 92 9.2.1 The function of income statement 92 9.2.2 Single-step Income Statement 93 9.2.3 Multiple-step Income Statement 95 Important Words and Special Terms 97 Exercises 98 Unit 10 Cash Flow Statement 99 10.1 The Role of Cash Flow Statement 99 10.1.1 Meaning of “Cash Flows” 99 10.1.2 Importance of Cash Flow Statement 100 10.2 Categories of Cash Flow 101 10.2.1 Operating Activities 101 10.2.2 Investing Activities 104 10.2.3 Financing Activities 105 10.2.4 Direct and Indirect Methods of Reporting 106 10.3 Usefulness of the Statement of Cash Flows 111 Important Words and Special Terms 111 Exercises 112 Appendix I 参考答案 117 Appendix II 课文参考译文 127 第1单元 会计概论 127 第2单元 公认会计原则 130 第3单元 会计等式和复式记账 132 第4单元 日记账和分类账 134 第5单元 会计循环 139 第6单元 资产 158 第7单元 负债 166 第8单元 所有者权益 170 第9单元 资产负债表和损益表 172 第10单元 现金流量表 181 参考文献 192 |
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