Part One The Main Contents of AccountingChapter Ⅰ General Introduction Section One The Origin and Evolution of Accounting Section Two Accounting and Accounting Information Section Three Accounting Object and the Rules of Capital Movement Section Four Accounting Functions and PurposeChapter Ⅱ Accounting Elements and Accounting Equation Section One Accounting Elements Section Two Accounting EquationChapter Ⅲ Accounting Subjects and Accounts Section One Accounting Subjects Section Two Accounts Section Three Accounting Object, Accounting Elements and Accounting SubjectsChapter Ⅳ Double Entry Bookkeeping Section One Introduction to the Methods of Bookkeeping section Two Debit-Credit Bookkeeping Section Three Parallel Recording of General Ledger and Detail LedgerChapter Ⅴ Classification of Accounts Section One The Meaning of Classifying Accounts Section Two Account Classification According to the Economic Contents Section Three Account Classification According to the Use and StructurePart Two Translation第一章 总论 第一节 会计的产生和发展 第二节 会计和会计信息 第三节 会计对象和资金运动规律 第四节 会计职能和会计目的第二章 会计要素与会计等式 第一节 会计要素 第二节 会计等式第三章 会计科目与账户 第一节 会计科目 第二节 账户 第三节 会计对象、会计要素与会计科目第四章 复式记账 第一节 记账方法概述 第二节 借贷记账法 第三节 总分类账户与明细分类账户的平行登记第五章 账户分类 第一节 账户分类的意义 第二节 账户按经济内容分类 第三节 账户按用途和结构分类Part Three Appendix附录一 企业会计凭证，账簿及报表附录二 Accounting Law of the People's Republic of China附录三 Idioms and Expressions附录四 中华人民共和国会计法
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