Part I English Text
Unit One Introduction to Accounting
1．1 Definition of Accounting
1．2 Users and Classifications of Accounting
1．3 Accounting Assumptions and Principles
1．4 Accounting Elements & Accounting Equation
1．5 Recording Business Transactions：Double-Entry System
Exercises
Unit Two Forms of Business Ownership
2．1 Sole Proprietorships
2．2 Partnerships
2．3 Corporations
2．4 Sole Proprietorship and Partnership Accounting
2．5 Accounting for Stock Transactions and Dividends
Exercises
Unit Three -Financial Statements
3．1 Definition
3．2 Purpose of Financial Statements by Business Entities
3．3 Balance Sheet
3．4 Income Statement
3．5 Retained Earnings Statement
3．6 Cash Flow Statement
3．7 Relationship of Financial Statements
Exercises
Unit Four Accounting Cycle
4．1 Journals & Ledgers
4．2 Trial Balance
4．3 Adjusting Entries
4．4 Closing Entries
4．5 Adjusted Trial Balance
Exercises
Unit Five Current Assets
5．1 Cash and Cash Equivalents
5．2 Accounts Receivable
5．3 Inventory
Exercises
Unit Six Non-Current Assets
6．1 Long-term Investment
6．2 Fixed Assets
6．3 Intangible Assets
Exercises
Unit Seven Current Liabilities
7．1 Definition of Current Liabilities
7．2 Accounts Payable
7．3 Short-term Borrowings
7．4 Short-term Notes Payable
7．5 Unearned Revenue
7．6 Dividends Payable
7．7 Accrued Liabilities
7．8 Contingent Liabilities
Exercises
Unit Eight Non-Current Liabilities
8．1 Definition of Non-Current Liabilities
8．2 Time Value of Money
8．3 Bonds Payable
Exercises
Unit Nine Owners'Equity
9．1 Shareholders'Rights and Privileges
9．2 Accounting for Stock Issues
9．3 Accounting for Treasury Stock
9．4 Retained Earnings
Exercises
Unit Ten Financial Statement Analysis
10．1 Horizontal Analysis
10．2 Vertical Analysis
10．3 Ratio Analysis
Exercises

Part Ⅱ參考譯文
第一單元 會計概述
第二單元 企業(yè)組織形式
第三單元 財務(wù)報表
第四單元 會計循環(huán)
第五單元 流動資產(chǎn)
第六單元 非流動資產(chǎn)
第七單元 流動負(fù)債
第八單元 非流動負(fù)債
第九單元 所有者權(quán)益
第十單元 財務(wù)報表分析

Part Ⅲ Key to Exercises
Appendix Causes of International Differences
References