Unit 1 Basic Knowledge of Accounting
　Dialogue
　　Section 1 What is accounting
　　Section 2 Accounting Elements & Accounting Equation
　　Section 3 T account & Double-entry System
　　Section 4 The Ledger and Chart of Accounts
　　Section 5 Journalizing and Posting Entries
應用專欄
　　Useful Expressions
　　Additional Reading Material
　　Oral Practices
　　Self-test Exercises
參考譯文
Unit 2 Current Assets
　Dialogue: Cash Managemem
　Section 1 Cash and Cash Equivalents
　Section 2 Accounts Receivable
　Section 3 Inventory
　Section 4 Short- term Investment
　應用專欄
　　Useful Expressions
　　Additional Reading Material
　　Oral practices
　　Self-test Exercises
參考譯文
Unit 3 Long-term Assets
　Dialogue
　　Section 1 Fixed Assets
　　Section 2 Depreciation of Fixed Assets
　　Section 2 Intangible Assets
　應用專欄
　　Useful Expressions
　　Additional Reading Material.
　　Oral Practices
　　Self-test Exercises
參考譯文
Unit 4 Liabilities
　Dialogue
　　 Section 1 Current Liabilities
　　 Section 2 Long-term Liabilities
　應用專欄
　　Useful Expressions
　　Additional Reading Material
　　Oral Practices
　　Self-test Exercises
參考譯文
Unit 5 Owner's Equity
　Dialogue: The accounting of Owner's Equity
　Section 1 Ownerships of Business Entities
　Section 2 Sole Proprietorship and Partnerships Accounting
　Section 3 Righis and Privilege of Shareholders
　Section 4 Capital vs. Retained Earnings.
　Section 5 Issuance of Shares
　Section 6 Retained Earnings
應用專欄
　　Useful Expressions
　　Additional Reading Material
　　Oral Practices
　……
Unit 6　Revenue&Expense
Unit 7 FinanciaI Statements
Unit 8 InterDretations of financial statements
Unit 9　Cost Accounting and Management Accounting
Unit 10　Auditing
附錄A　常用詞匯匯編
附錄B　會計報表匯編
附錄C　財務比率術語英文詳解
附錄D　企業會計準則——基本準則中英文對照
附錄E　原版英文求職信：應聘會計師事務所
參考答案
參考文獻