会计专业英语（第2版）

Unit 1 Introduction of Accounting1
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 Accounting Cycle　21
4.1　Identify transactions to be recorded　21
4.2　Journalizing　30
4.3　Posting from Journal to
Ledger　35
4.4　Preparing Unadjusted Trial