西方会计基础 英汉对照PDF电子书下载

Preface序 3

HOW TO READ A FINANCIAL REPORT 如何阅读财务报表 3

Rummarization概述 12

The Balance Sheet 资产负债表 17

Assets资产 26

Liabilities负债 42

Stockholders Equity股东权益 49

Analyzing the Balance Sheet资产负债表分析 56

The Income Statement损益表 78

Analyzing the Income Statement损益表分析 91

The Accumulated Retained Eamings Statement累积留存盈余表 117

The Statement of Source and Application Funds 资金来源和资金占用表 125

About Footnotes 关于附注 138

The Last Words结束语 147

Corporation 股份有限公司 151

REFERENCE MATERIAL 参阅资料 151

Corporation Accounting:Capital Stock 股份有限公司会计：股本 167

Corporation Accounting:Retained Earnings股份有取公司会计：保留盈利 175

Generally Accepted Accounting Principles 公认会计准则 182

Accrual Basis Accounting and Cash Bsis Basis Accounting 权责发生制会计与收付实现制会计 184

Financial Accounting and Managerial Accounting 财务会计与管理会计 186

Partnership Accounting 合伙会计 188

Cost Accounting 成本会计 196

Accounting for Manufacturing Operations 制造业会计 205

Steps in the Accounting Cycle 会计循环中的各个骤 216

standard Costs 标准成本 218

Variable,Fixed and Semivariable Costs 变动、固定与半变动成本 230

Budget Preparation预算编制 233

Vocabulary词汇 236

Phrases and special Terms 短语和专业术语 267