實用會計英語

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
1.6 Ethics and Accounting
1.7 Solutions to Activities
1.8 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 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
2.6 Solutions to Activities
2.7 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 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
3.6 Solutions to Activities
3.7 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 4 Cash and Receivables
4.1 Cash and Internal Control
4.2 The Bank Account: a Control Device
4.3 Accounts Receivable
4.4 Notes Receivable
4.5 Accounting for Bad Debts
4.6 Solutions to Activities
4.7 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 5 Inventory
5.1 The Concept of Inventory
5.2 Inventory System
5.3 Inventory Costing Methods
5.4 Solutions to Activities
5.5 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 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
6.6 Solutions to Activities
6.7 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 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
7.6 Solutions to Activities
7.7 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 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
8.7 Solutions to Activities
8.8 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 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 Operation Cycle for a Merchandising Business
9.5 Accounting Record of the Operating Cycle
9.6 The Accounting Cyele for a Merchandising Business
9.7 Solutions to Activities
9.8 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Appendix I Reference Versions
for Reading Materials
Appendix II Answers to
Self-Exercises
Appendix Ⅲ Recommended
Websites of Accounting
Appendix IV A List of Reference Book
Appendix V Index