09基础财会英语高云.docVIP

09年CPA基础财会英语 高云 目录 Syllabus 2 Section 1: Introduction to Accounting 5 Section 2: Ethics in Accounting and Accounting Elements 9 Section 3: Accounting Equation and Double Entry Recording 14 Section 4: Journals and Double-entry Rule 21 Section 5: Assets 29 Section 6: Inventories and Cost of Goods Sold 37 Section 7: Liabilities 46 Section 8: Owner’s Equity 54 Section 9: Accounting Cycle（1） 60 Section 10: Accounting Cycle（2） 66 Section 11: Cash 71 Section 12: Accounts Receivable and Uncollectible Accounts 77 Section 13: Plant Assets 长期资产 83 Section 14: Natural Resources and Intangible Assets 91 Section 15: Financial Reports And Statements（1） 98 Section 16: Financial Reports And Statements（2） 104 Section 17: Financial Statement Analysis（1） 111 Section 18: Financial Statement Analysis（2） 117 Section 19: Users of Financial Information 122 Section 20: Auditing 126 Syllabus 　　This Unit is designed to provide candidates with an understanding of the use of accounting information within an international business organization. This is achieved by providing candidates with the skills required to prepare basic financial and management accounting reports. In addition, the Unit will also provide candidates with the skills, knowledge and understanding to enable you to interpret and use financial information for decision making. 　　Leaning objective and tasks 教学目标：　　1.It aims to introduce basic concepts, principles and relevant legislations in accounting;　　2.To help candidates develop knowledge and technical skills to make accounting records;　　3.To use accounting information and prepare financial reports, such as account balance sheet, profit and loss statement; cash flow statement etc;　　4.To evaluate the performance and financial position of a business entity as to interpret and use financial information for decision making;　　5.This course is a practical one and your learning will be largely through practice so you will be expected to do a reasonable amount of work, week-by-w