會計英語 雷霞 9787576315059 【台灣高等教育出版社】

目錄 Unit 1 Accounting: A General Introduction（會計導論）
1 1 What is accounting
l 2 Accounting is an information system
1 3 The Development of Accounting
Unit 2 Accounting Elements and Equations（會計要素和會計等式）
2 1 What are accounting elements and equations
2 2 The Expanded Accounting Equation
Unit 3 The Double-entry Accounting System（複式記賬法）
3 1 What are credits and debits
3 2 Double-entry Bookkeeping
3 3 Filling in and Checking the Accounting Document
Unit 4 The Accounting Process（會計程序）
4 1 Accounting Cycle
4 2 Journals
4 3 The Subsidiary Ledgers
4 4 How to prepare a trial balance
Unit 5 Adjusting Entry and Closing Procedures（調整分錄和結賬程序）
5 1 Adjusting Entry
5 2 Closing Process
Unit 6 Current Assets（流動資產）
6 1 Cash
6 2 Accounting Method of Invested Capital
6 3 Accounting Method of Borrowed Capital
6 4 Accounts Receivable
6 5 First in， First out Method
6 6 Purchase the Inventory
Unit 7 Long-term Assets（長期資產）
7 1 Plant and Equipment
7 2 Accounting for Asset Acquisition
7 3 How to depreciate fixed assets
7 4 Intangible Assets
Unit 8 Liabilities（負債）
8 1 Current Liabilities
8 2 Long-term Liabilities
Unit 9 Owner's Equity （所有者權益）
9 Accounting for Single Proprietorship
Unit 10 Revenue and Expenses（收入和費用）
10 1 Revenue
10 2 Expenses
10 3 The Calculation of Cost and Expense
10 4 The Calculation of Product Sales
10 5 The Calculation of Profit
Unit 11 Financial Statements（財務報表）
11 1 What is a balance sheet
11 2 The Format of a Balance Sheet
11 3 Income Statement
11 4 What is a cash flow statement
Unit 12 Financial Statement Analysis（財務報表和分析）
12 1 Financial Statement Analysis
12 2 Application of Financial Ratios Analysis
12 3 Qualitative Characteristics of Financial Statements
12 4 What tasks does an accountant do
參考文獻
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