Lesson1 Introduction to Accounting
Lesson2 The Balance Sheet And Double Entry
Lesson3 Current Assets
Lesson4 Long Term Assets
Lesson5 Liabilities
Lesson6 Owner Equity
Lesson7 Income Statement
Lesson8 Statement of Cash Flows
Lesson9 Interpretations of Financial Statements
內容試閱：
[1] Accounting provides financial information for decision-making in the business world.
参考译文:会计提供用于商业决策的财务信息。
知识点:会计的定义是:会计是一个信息系统，用以确认、记录和沟通企业可以用货币计量的经营活动的相关的、可靠的和可比的信息。Accounting is an information systemthat identifies， records， and communicates relevant， reliable and comparable information а-bout an organizations business activities that can be expressed in monetary terms.
[2] Accounting information that is intended to satisfy the needs of resource owners (еx-ternal users) is called financial accounting.
参考译文:满足资源所有者(外部用户)需求的会计信息被称为财务会计。
知识点:会计信息质量特征:相关性，可靠性，可理解性，可比性。The quality charac-teristics of accounting information: relevance， reliability， understandability， comparability.
[3] Managerial accounting provides useful information that is needed in operating an or-ganization by internal users.
参考译文:管理会计提供内部用户经营所需的有用的信息。
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