- 作 者：龚玲玲，张敏编著
- 出 版 社：北京：清华大学出版社
- 出版年份：2014
- ISBN：9787302361343
- 标注页数：195 页
- PDF页数：202 页
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UNIT 1 THE WORLD OF ACCOUNTING 1
LESSON 1 ACCOUNTING AND ITS ENVIRONMENT 2
LESSON 2 ACCOUNTING CONCEPTUAL FRAMEWORK 11
LESSON 3 ACCOUNTING ELEMENTS,EQUATION AND DOUBLE ENTRY BOOKKEEPING 19
LESSON 4 ACCOUNTING CYCLE 25
PROJECT 1 39
UNIT 2 ACCOUNTING FOR SERVICE BUSINESS 41
LESSON 1 SERVICEBUSINESS AND ITS ACCOUNTING CYCLE 42
LESSON 2 ACCOUNTING FOR SERVICING BUSINESS 47
PROJECT 2 58
UNIT 3 ACCOUNTING FOR MERCHANDISING BUSINESS 71
LESSON 1 MERCHANDISING BUSINESS AND ITS OPERATING CYCLE 72
LESSON 2 RECORD PURCHASE TRANSACTIONS FOR MERCHANDISING BUSINESS 76
LESSON 3 RECORD SALES TRANSACTIONS FOR MERCHANDISING BUSINESS 82
PROJECT 3 87
UNIT 4 ACCOUNTING FOR MANUFACTURING BUSINESS 93
LESSON 1 MANUFACTURING BUSINESS AND ITS OPERATING CYCLE 94
LESSON 2 ANALYZE THE“COST OF GOODS MANUFACTURED” 102
LESSON 3 RECORD TRANSACTIONS FOR MANUFACTURING BUSINESS 108
PROJECT 4 114
UNIT 5 FINANCIAL STATEMENTS 117
LESSON 1 FINANCIAL STATEMENTS 118
LESSON 2 BALANCE SHEET 121
LESSON 3 INCOME STATEMENT 128
LESSON 4 CASH FLOW STATEMENT 133
PROJECT 5 139
TEXT TRANSLATIONS AND ANSWERS 142
UNIT 1 142
UNIT 2 155
UNIT 3 168
UNIT 4 176
UNIT 5 184
APPENDIX 193
REFERENCES 195