www.wunan.com.

tw
(02)2705-5066

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(02)2705-5066

www.wunan.com.tw
(02)2705-5066

www.wunan.com.tw
(02)2705-5066

III

Unit 1-1

002

Unit 1-2

004

Unit 1-3

006

Unit 1-4

008

Unit 1-5

010

Unit 1-6

012

Unit 1-7

014

Unit 1-8

016

Unit 1-9

018

Unit 2-1

022

Unit 2-2

024

Unit 2-3

026

Unit 2-4

028

Unit 2-5

030

Unit 2-6

032

Unit 2-7

036

Unit 2-8

IV

038

Unit 3-1

042

Unit 3-2

044

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Unit 3-3

046

Unit 3-4

()

048

Unit 3-5

()

050

Unit 3-6

052

Unit 3-7

054

Unit 3-8

056

Unit 3-9

()

058

Unit 3-10 ()

060

Unit 3-11

062

Unit 3-12

064

Unit 3-13

066

Unit 4-1

070

Unit 4-2

072

Unit 4-3

074

Unit 4-4

076

Unit 4-5

078

Unit 4-6

080

Unit 4-7

082

Unit 4-8

084

Unit 4-9

086

Unit 4-10

088

Unit 4-11

090

Unit 4-12

092

Unit 4-13

094

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Unit 4-14

096

Unit 4-15

098

Unit 4-16

100

Unit 5-1

104

Unit 5-2

106

Unit 5-3

108

Unit 5-4

110

Unit 5-5

112

Unit 6-1

116

Unit 6-2

()

118

Unit 6-3

()

120

Unit 6-4

122

Unit 6-5

124

Unit 6-6

126

Unit 6-7

128

Unit 6-8

()

130

Unit 6-9

()

132

Unit 6-10

VI

134

Unit 7-1

138

Unit 7-2

140

Unit 7-3

()

142

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Unit 7-4

()

144

Unit 7-5

()

146

Unit 7-6

()

148

Unit 7-7

()

150

Unit 7-8

152

Unit 7-9

154

Unit 7-10

156

Unit 7-11 ()

158

Unit 7-12 ()

160

Unit 7-13 ()

162

Unit 8-1

166

Unit 8-2

()

168

Unit 8-3

()

170

Unit 8-4

172

Unit 8-5

()

174

Unit 8-6

()

176

Unit 8-7

()

178

Unit 9-1

182

Unit 9-2

()

184

Unit 9-3

()

186

Unit 9-4

()

188

Unit 9-5

()

190

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VII

Unit 10-1

194

Unit 10-2 ()

196

Unit 10-3 ()

198

Unit 10-4 ()

200

Unit 10-5 ()

202

Unit 10-6 ()

204

Unit 10-7 ()

206

Unit 10-8

208

Unit 10-9 ()

210

Unit 10-10 ()

212

11

Unit 11-1

216

Unit 11-2

218

Unit 11-3 ()

220

Unit 11-4 ()

222

Unit 11-5 ()

224

Unit 11-6 ()

226

Unit 11-7

228

VIII

10

12

Unit 12-1

232

Unit 12-2

234

Unit 12-3 ()

236

Unit 12-4 ()

238

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Unit 12-5 ()

240

Unit 12-6 ()

242

13

Unit 13-1

246

Unit 13-2

248

Unit 13-3

250

Unit 13-4

252

Unit 13-5

()

254

Unit 13-6

()

256

Unit 13-7

258

Unit 13-8

()

260

Unit 13-9

()

262

Unit 13-10

264

266

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IX

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Unit 1-1
Unit 1-2
Unit 1-3
Unit 1-4
Unit 1-5
Unit 1-6
Unit 1-7
Unit 1-8
Unit 1-9

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1-1

Unit

002

1.

2.

250 125
()
3.

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003

--

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(02)2705-5066

1-2

Unit

004

(Single Proprietorship) (Partnership) (Corporation)

1. (Single Proprietorship)

(accounting entity)

2. (Partnership)

(accounting
entity)

3. (Corporation)

(stockholder)

(share) (stock certificate)

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005

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(02)2705-5066

1-3

Unit

(Profitability) (Solvency)

1. (Operating activities)

006

()

2. (Investing activities)

3. (Financial activities)
()

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()

()

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(02)2705-5066

007

1-4

Unit

008

()

() ()
() ()

()
() () (
)

(
)
()
()

1. 100 100
2. 30
30
100 30 30

3. 50 20 30
20 50
30 30
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(02)2705-5066

(
) ()
()

30
100 () 30 130

4. 30 30
30 100
30 ( )
100

100

30
30

100

100

100

70

50
30

30

50

30
30

50
100

50

100

20

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(02)2705-5066

009

1-5

Unit

()

()

010

1-4
()

(
)

()

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()

()

()

()

()

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(02)2705-5066

011

1-6

Unit

012

(identifying)
(measuring)

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(02)2705-5066

013

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(02)2705-5066

1-7

Unit

014

(convention)

1.

2.

3.

(fiscal year)

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(02)2705-5066


1112

3112

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1 1 12 31
12
4.

015

1-8

Unit

016

(1) (2)
(3)

1-5
()

1. ()

2.
()

3.

4.

5.
2000CC

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()

www.wunan.com.tw
(02)2705-5066

()

017

1-9

Unit

()
()

()

T T T
() () ()

018

() ()

() ()

$5,000
$5,000 T () $5,000
$5,000
$3,000 T () $3,000
$300,000
$300,000 $300,000
$300,000 $300,000

300,000

300,000

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(02)2705-5066


( 100 10 15 )

100/10/15

300,000

300,000

300,000

300,000

100 10 28
$200,000 $300,000
$200,000 $300,000
$500,000

100/10/28

019

500,000

200,000

300,000

100/10/15

()

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www.wunan.com.tw
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Unit 2-1
Unit 2-2
Unit 2-3
Unit 2-4
Unit 2-5
Unit 2-6
Unit 2-7
Unit 2-8

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2-1

Unit

022

(accounting
cycle)

1. (journalizing)

(journal)
2. (posting)

(ledger)
3. (Taking trial balance)

(trial balance)
4. (Adjusting)

(working papers)
5. (Closing)

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6. (Preparing financial statements)

()

()

023

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2-2

Unit

1.

2.

3.

024

(journalizing) (journal entry)

1. ()

2.
()

3.

(Single journal
entry)
(Compound journal entry)

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. .
, 2012.08

ISBN 978-957-11-6724-4 ()
1.
495.1

101012369

1G89

106 3 3 9 4
(02)2705-5066(02)2706-6100
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2 0 1 2 8
2 0 1 2 1 0
2 0 1 3 5

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