总序
第二版前言
前言
英文部分
Unit 1 Introduction to Accounting
Unit 2 Accounting Elements & Accounting Equation
Unit 3 Recording Business Transactions: Double-Entry System
Unit 4 Journals, Ledgers & Trial Balance
Unit 5 Completion of the Accounting Cycle
Unit 6 Assets——Current Assets I
Unit 7 Assets——Current Assets II
Unit 8 Fixed Assets & Intangible Assets
Unit 9 Liabilities & Owner's Equity
Unit 10 Revenue, Expenses & Profit
Unit 11 Financial Statements
Unit 12 Analyzing & Interpreting Financial Statements
Unit 13 Auditing
Unit 14 Forms of Business
Unit 15 Introduction to Managerial Accounting
Keys
The accounting period assumption states that enterprises shall account for their transactions and prepare financial statements for distinct time periods.In other words，the life of a business is artificially split into equal time periods end to end to make it easier to calculate profits and reflect the financial situation of a business.An accounting period 1S typically one month，one quarter or one year.This principle is an important supplement to the previous assumption.
