●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 Propietorships
●2.2 Partnerships
●2.3 Corporations
●2.4 Sole Proprietorship and Partnership Accounting
●2.5 Accounting for Stock Transactions and Dividends
●Exercises
●Unit Three Finan Statements
●3.1 Definition
●3.2 Purpose of Finan Statements by Business Entities
●3.3 Balance Sheet
●3.4 Income Statement
●3.5 Retained Earnings Statement......
內容簡介
《應用型本科院校“十二五”規劃教材·經濟管理類:會計英語》根據靠前企業會計準則體繫及會計改革的近期新成果編寫,共分為1,主要內容包括會計概述、企業組織形式、財務報表、會計循環、流動資產、非流動資產、流動負債、非流動負債、所有者權益和財務報表分析等。都結合授課對像及本課程的特點對重點內容進行講解,可培養學生的分析能力和綜合運用知識能力。