Unit 1 Understanding Accounting 理解會計 Unit 2 Accounting Ctcle 會計循環(huán) Unit 3 Accounting Equation 會計等式 Unit 4 Debits and Credits 借與貸 Unit 5 Vouchers of Accounting 會計憑證 Unit 6 Bank Reconciliation 銀行余額調(diào)節(jié) Unit 7 The Journal 日記賬 Unit 8 The Account 賬戶 Unit 9 The General Ledger and the Subsidiary Ledger 總分類賬與明細(xì)分類賬 Unit 10 Asset Accounts 資產(chǎn)類賬戶 Unit 11 Liability Accounts 負(fù)債類賬戶 Unit 12 The Owner's Equity Accounts 所有者權(quán)益類賬戶 Unit 13 Posting and Trial Balance 過賬與試算平衡 Unit 14 Accounting Statements 會計報表