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1、Unit1Financialinformationaboutabusinessisneededbymanyoutsiders.Theseoutsidersincludeowners,bankers,othercreditors,potentialinvestors,laborunions,governmentagencies,andthepublic,becauseallthesegroupshavesuppliedmoneytothebusinessorhavesomeotherinterestinthebusinessthatwillbeservedbyinformationabout
2、itsfinancialpositionandoperatingresults.许多企业外部的人士需要有关企业的财务信息，这些外部人员包括所有者、银行家、其他债权人、潜在投资者、工会、政府机构和公众，因为这些群体对企业投入了资金，或享有某些利益，所以必须得到企业财务状况和经营成果信息。Unit2Eachproprietorship,partnership,andcorporationisaseparateentity.每一独资企业、合伙企业和股份公司都是一个单独的主体。Inaccrualaccounting,theimpactofeventsonassetsandequitiesisrec
3、ognizedontheaccountingrecordsinthetimeperiodswhenservicesarerenderedorutilizedinsteadofwhencashisreceivedordisbursed.Thatisrevenueisrecognizedasitisearned,andexpensesarerecognizedastheyareincurred–notwhencashchangeshands.ifthecashbasisaccountingwereusedinsteadoftheaccrualbasis,revenueandexpenserec
4、ognitionwoulddependsolelyonthetimingofvariouscashreceiptsanddisbursements.Unit3Duringeachaccountingyear,asequenceofaccountingprocedurescalledtheaccountingcycleiscompleted.在每一会计年度，要依次完成被称为会计循环的会计程序。Transactionsareanalyzedonthebasisofthebusinessdocumentsknownassourcedocumentsandarerecordedineitherth
5、egeneraljournalorthespecialjournal,i.e.thesalesjournal,thepurchasesjournal(invoiceregister),cashreceiptsjournalandcashdisbursementsjournal.根据业务凭证即原始凭证分析各项交易，并记入普通日记账或特种日记账，也就是销货日记账，购货日记账（发票登记簿），现金收入日记账和现金支出日记账。Atrialbalanceispreparedfromtheaccountbalanceintheledgertoprovetheequalityofdebitsandcred
6、its.根据分类账户的余额编制试算平衡表，借以验证借项和贷项是否相等。AT-accounthasaleft-handsideandaright-handside,calledrespectivelythedebitsideandcreditside.一个T型账户有左方和右方，分别称做借方和贷方。Aftertransactionsareentered,accountbalance(thedifferencebetweenthesumofitsdebitsandthesumofitscredits)canbecomputed.当各项交易入账之后，便可计算账户余额（其借项合计数与贷项合计数之间的
7、差额）Theprocessoftransferringamountsenteredinthejournaltotheproperledgeramountsiscalledposting,theobjectiveofwhichistoclassifytheeffectsoftransactionsoneachindividualasset,liability,owners’equity,revenue,andexpense
