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 ���Ì��� Useful Expressions Additional Reading Material Oral Practices Self-test Exercises �����g�� 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 ���Ì��� Useful Expressions Additional Reading Material Oral practices Self-test Exercises �����g�� Unit 3 Long-term Assets Dialogue Section 1 Fixed Assets Section 2 Depreciation of Fixed Assets Section 2 Intangible Assets ���Ì��� Useful Expressions Additional Reading Material. Oral Practices Self-test Exercises �����g�� Unit 4 Liabilities Dialogue Section 1 Current Liabilities Section 2 Long-term Liabilities ���Ì��� Useful Expressions Additional Reading Material Oral Practices Self-test Exercises �����g�� 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 ���Ì��� 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 ���A �����~�R�R�� ���B ��Ӌ���R�� ���C ؔ�ձ����g�ZӢ��Ԕ�� ���D ��I��Ӌ�ʄt���������ʄt��Ӣ�Č��� ���E ԭ��Ӣ����š�ţ���Ƹ��Ӌ���„��� ������ �����īI