会计专业英语

陈文婕

目录

  • 1 Overview and Paper Writing
    • 1.1 Overview
    • 1.2 Paper  Writing
  • 2 Introduction to Accounting
    • 2.1 Information System of Accounting
    • 2.2 Financial Statements and Reporting
  • 3 Conceptual Framework for Financial Reporting
    • 3.1 Basic Objectives
    • 3.2 Qualitative Characteristics and Elements
    • 3.3 Recognition, Measurement, and Disclosure Concepts
  • 4 Financial Statements and Accounting Equation
    • 4.1 Understanding of Financial Statements
    • 4.2 The Accounting Equation
  • 5 Recording Transactions
    • 5.1 Debit and Credit Bookkeeping
    • 5.2 The Accounting Cycle
  • 6 Completing the Accounting Cycle
    • 6.1 Adjusting the Accounts
    • 6.2 Completing the Accounting Cycle
Recognition, Measurement, and Disclosure Concepts