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Unit 1 Basic Knowledge of Accounting 1

Dialogue 1

Section 1 What is accounting 5

Section 2 Accounting Elements ＆ Accounting Equation 6

Section 3　Taccount ＆ Double-entry System 7

Section 4　The Ledger and Chart of Accounts 8

Section 5　Journalizing and Posting Entries 13

应用专栏 17

Useful Expressions 17

Additional Reading Material 19

Oral Practices 20

Self-test Exercises 20

参考译文 23

Unit 2 Current Assets 34

Dialogue:Cash Management 34

Section 1 Cash and Cash Equivalents 37

Section 2 Accounts Receivable 37

Section 3 Inventory 39

Section 4 Short-term Investment 40

应用专栏 42

Useful Expressions 42

Additional Reading Material 43

Oral practices 44

Self-test Exercises 45

参考译文 48

Unit 3 Long-term Assets 53

Dialogue 53

Section 1 Fixed Assets 56

Section 2 Depreciation of Fixed Assets 56

Section 3 Intangible Assets 60

应用专栏 62

Useful Expressions 62

Additional Reading Material 65

Oral Practices 66

Self-test Exercises 66

参考译文 69

Unit 4 Liabilities 74

Dialogue 74

Section 1 Current Liabilities 77

Section 2 Long-term Liabilities 79

应用专栏 81

Useful Expressions 81

Additional Reading Material 82

Oral Practices 83

Self-test Exercises 83

参考译文 84

Unit 5 Owner'S Equity 89

Dialogue:The accounting of Owner's Equity 89

Section 1 Ownerships of Business Entities 91

Section 2 Sole Proprietorship and Partnerships Accounting 92

Section 3 Rights and Privilege of Shareholders 94

Section 4 Capital vs.Retained Earnings 95

Section 5 Issuance of Shares 96

Section 6 Retained Earnings 97

应用专栏 102

Useful Expressions 102

Additional Reading Material 105

Oral Practices 108

Self-Test Exercises 109

参考译文 112

Unit 6　Revenue ＆ Expense 122

Dialogue 122

Section 1　Revenue 124

Section 2　Expenses 126

应用专栏 127

Useful Expressions 127

Additional Reading Material 128

Oral Practices 128

Self-test exercises 129

参考译文 130

Unit 7　Financial Statements 132

Dialogue:What is Balance Sheet 132

Section 1 Balance Sheet 134

Section 2　the Income Statement 135

Section 3　Cash Flow Statement 137

应用专栏 140

Useful Expressions 140

Additional Reading Material 141

Oral Practices 142

Self-test Exercises 143

参考译文 145

Unit 8　Interpretations of financial statements 150

Dialogue 150

Section 1 Introduction to Financial Analysis 155

Section 2 Limitations of financial ratio analysis 158

应用专栏 159

Useful Expressions 159

Additional Reading Material 161

Oral Practices 161

Self-test Exercises 163

参考译文 164

Unit 9 Cost Accounting and Management Accounting 167

Dialogue 167

Section 1 Cost Elements 169

Section 2 Cost Accounting-A Concept Emphasis 171

Section 3 Management Accounting 174

Section 4 Cost-Volume-Profit Analysis 176

应用专栏 179

Useful Expressions 179

Additional Reading Material 181

Oral Practices 182

Self-Test exercises 183

参考译文 184

Unit 10 Auditing 191

Dialogue 191

Section 1 Introduction of Modern Auditing 194

Section 2　the Process of Auditing 196

Section 3　Audit Report 198

应用专栏 199

Useful Expressions 199

Additional Reading Material 201

Oral Practices 206

Self-test Exercises 207

参考译文 210

附录A 常用词汇汇编 215

附录B 会计报表汇编 235

附录C 财务比率术语英文详解 249

附录D 企业会计准则——基本准则中英文对照 251

附录E 原版英文求职信：应聘会计师事务所 263

参考答案 264

参考文献 274