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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

AppendixⅠ 参考答案 117

AppendixⅡ 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