1.1 Vocabulary 词汇

1.1.1 Key terms of accounting 会计专业词汇 vocabulary in extensive reading 拓展词汇

1.2 会计基础知识 fundamental knowledge of accounting

1.2.1 First Acquaintance with accounting- function of accounting 初识会计-会计的职能

1.2.2 Six gates to the accounting castle - Elements of accounting 通往会计城堡的六扇门- 会计要素

1.2.3 The beauty of balance- Accounting equation 会计的平衡之美-会计等式

1.2.4 The beauty of symmetry- Double entry bookkeeping 会计的对称之美-复式记账法

1.3 IFRS 国际财务报告准则

1.3.1 The wisdom of China at the view of IFRS 国际财务报告准则视角的中国智慧

2.1 Vocabulary 词汇

2.1.1 Key terms of accounting 会计专业词汇 vocabulary in extensive reading 拓展词汇

2.2 Source document 原始凭证

2.2.1 invoice “信而有征”发票

2.2.2 credit note “大事化小”抵扣发票

2.3 Types of international B2B payments 国际付款方式

2.3.1 International payment and risk prevention “防微杜渐”国际付款方式及风险防范（一）

2.3.2 International payment and risk prevention “居安思危”国际付款方式及风险防范（二）

3.1 Vocabulary 词汇

3.1.1 Key terms of accounting 会计专业词汇

3.2 Accounting cycle 会计循环

3.2.1 Books of prime entry “善始善终”原始账簿

3.2.2 Sales day book and purchase day book

3.2.3 Petty cash book “精打细算”零用现金簿

3.2.4 Cash book "不差累黍"货币资金日记账无标题

3.2.5 Posting and trail balance “顺理成章”转账及试算平衡

4.1 Vocabulary 词汇

4.1.1 Key terms of accounting 会计专业词汇

4.2 Current asset - cash and cash equivalent 现金及现金等价物

4.2.1 Current asset - cash and cash equivalent “量入为出”现金及现金等价物

4.3 Current asset- receivables 流动资产- 应收账款

4.3.1 receivables “未雨绸缪”应收账款

4.4 Current asset- Inventory 流动资产-存货

4.4.1 Inventory “表里如一”存货（一）

4.4.2 Inventory “真材实料”存货（二）

5.1Vocabulary 词汇无标题

5.1.1 Key terms of accounting 会计专业词汇

5.2 PPE 不动产、厂房及设备无标题

5.2.1 Initial Initial measurement of PPE "见始知终"固定资产初始计量无标题

5.2.2 Subsequent to initial measurement of PPE “今非昔比”固定资产的后续计量无标题

5.2.3 Accumulated Depreciation “积微成著”累计折旧无标题

6.1 Vocabulary 词汇

6.1.1 Key terms of accounting 会计专业词汇

6.2 NCA非流动资产

6.2.1 Intangible assets “标新立异”无形资产

6.2.2 Research and development cost

6.2.3 Goodwill-"物超所值"商誉

6.2.4 investment property “独具慧眼”投资性房地产

7.1 Vocabulary 词汇

7.1.1 Key terms of accounting 会计专业词汇

7.2 Liability负债

7.2.1 Bank loans and overdraft “量入为出”银行贷款和透支

7.2.2 Payables “言而有信”应付账款

7.2.3 Accrued expense "应付自如"应付费用

7.2.4 Provisions “生态环保”预计负债

8.1 Vocabulary 词汇

8.1.1 Key terms of accounting 会计专业词汇

8.2 Components of equity 所有者权益的构成

8.2.1 Ordinary shares and preferred shares “近水楼台”普通股和优先股

8.2.2 Share premium，revaluation surplus and reserves “与日俱增”资本公积、重估增值以及盈余公积

8.2.3 Returned earnings and dividend“绰绰有余”留存收益及股利

8.3 所有者权益变动表

8.3.1Statement of changes in equity “表里相应”所有者权益变动表

9.1 Vocabulary 词汇

9.1.1 Key terms of accounting 会计专业词汇

9.2 financial statements-财务报告

9.2.1 Static balance in the statement of financial position 财务状况表的静态平衡

9.2.2 Dynamic balance in the statement of comprehensive income 综合收益表的动态平衡

9.2.3 The balance of stock and flow in the statement of cash flow 现金流量表的存量与流量平衡