- 作 者：郭梅，郭丽芳主编；李伊泠，邓满秀，刘悦副主编；尹平娥，王军参编
- 出 版 社：北京：机械工业出版社
- 出版年份：2014
- ISBN：9787111453468
- 注意：在使用云解压之前，请认真核对实际PDF页数与内容!
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Unit 1 General Introduction to Accounting 1
1.1 Origin and Development of Accounting 2
1.2 Accounting Entity 5
1.3 Accounting Assumptions 8
1.4 Quality Requirements of Accounting Information 9
Assignment 11
Reading Material 12
Unit 2 Accounting Equation and Double-Entry 15
2.1 Accounting Title and Accounts 16
2.2 Accounting Elements and Accounting Equation 20
2.3 Double Entrv 24
2.4 Accounting Circle 26
Assignment 29
Reading Material 31
Unit 3 Current Assets 33
3.1 Cash 34
3.2 Receivables 38
3.3 Inventories 42
Assignment 45
Reading Material 47
Unit 4 Non-current Assets 51
4.1 Long-Term Investment 52
4.2 Fixed Assets 55
4.3 Intangible Assets 59
Assignment 62
Reading Material 64
Unit 5 Liabilities 68
5.1 Current Liabilities 69
5.2 Long-term Liabilities 71
Assignment 75
Reading Material 77
Unit 6 Owners'Equity 80
6.1 Capital Stock 81
6.2 Retained Earnings 87
Assignment 88
Reading Material 90
Unit 7 Revenue,Expenses and Profit 92
7.1 Revenue 92
7.2 Expenses 95
7.3 Profit 98
Assignment 101
Reading Material 103
Unit 8 Balance Sheet 105
8.1 Conception of Balance Sheet 106
8.2 Components of Balance Sheet 108
8.3 How to Prepare Balance Sheet 111
Assignment 115
Reading Material 117
Unit 9 Income Statement 121
9.1 Conception of Income Statement 122
9.2 Components of Income Statement 123
9.3 How to Prepare Income Statement 127
Assignment 129
Reading Material 131
Unit 10 Statement of Cash Flow 134
10.1 Conception of Statement of Cash Flow 135
10.2 Structure of Statement of Cash Flow 137
10.3 How to Prepare Statement of Cash Flow 139
Assignment 143
Reading Material 145
APPENDIX 148
Appendix Ⅰ 参考答案 148
Appendix Ⅱ 课文参考译文 156
Appendix Ⅲ 专业词汇表 199
参考文献 213