会计英语PDF电子书下载

PART ONE LESSONS AND READING MATERIALS 3

前言 3

Unit 1 Accounting Definition 3

Unit 2 The Conventions of Accounting 8

Unit 3 The Accounting Process 21

Unit 4 Double-entry Bookkeeping 40

Unit 5 Ledgers and Journals 49

Unit 6 The Balance Sheet 57

Unit 7 Income Statement 65

Unit 8 The Statement of Cash Flows 72

Unit 9 Assets 79

Unit 10 Liabilities 90

Unit 11 Owners'Equity 98

Unit 12 Financial Statement Analysis 109

Unit 13 Accounting for Foreign Currency Transactions and Translation 118

Unit 14 Corporate Acquisition and Consolidated Financial Statements 126

Unit 15 Cost Elements 134

Unit 16 Cost-Volume-Profit Analysis 140

Unit 17 Tax Accounting 147

Unit 18 Auditing 152

PART TWO ILLUSTRATIONS AND EXERCISES 171

Ⅰ.Illustrations 171

Ⅱ.Additional Exercises 203

Appendix Ⅰ List of Accounting Terms 249

Appendix Ⅱ Accounting Law of the People's Republic of China 262

Appendix Ⅲ Accounting Documents 279

参考文献 313