●LESSON 1 INTRODUCTION TO ACCOUNTING
● 1.1 What Is Accounting?
● 1.2 Finan Accounting and Managerial Accounting
● 1.3 Finan Statements
● 1.4 Income Statement
● 1.5 Revenue
● 1.6 Expense
● 1.7 The Statement of Changes in Equity
● 1.8 Balance Sheet
● 1.9 Assets
● 1.10 Liabilities
● 1.11 Owner's Equity (Capital)
● 1.12 Statement of Cash Flows
● 1.13 Accounting Equation
● 1.14 Example for Assets=Claims
● 1.15 How the Elements of Accounting Equation Change?
● 1.16 Ending Balances
● Terms and Phrases
● Notes
● Exercises......
內容簡介
本書主要內容是用純正的英語講解財務會計操作實務,重點包括資產負債表、利潤表、現金流量表、復式記賬法、流動資產核算方法、長期資產核算方法、負債與股東權益核算方法以及會計報表分析等內容。本教材的特點是:文章簡潔實用,案例貼切豐富,譯文準確流暢,適合靠前會計慣例,適合自學和課堂教學使用。