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Chapter 1 Is Accounting Of Great Importance? 1

Texts 1

Text A More Bonus? 1

Text B Accounting:a business language 3

Exercises 5

Subpart A Reading Comprehension 5

Subpart B Translation 9

Subpart C Matching 11

Subpart D Challenging Problems 16

Text A 应该有更多的奖金吗 18

Reference Version of Texts 18

Text B 会计是一种商业语言 20

Extensive:Accrual basis 21

New words and Expressions 26

Chapter 2 The Basic Accounting Principles 28

Texts 28

Text A Which one is cheaper? 28

Text B Generally Accepted Accounting Principles 30

Exercises 36

Subpart A Reading Comprehension 36

Subpart B Translation 41

Subpart C Matching 43

Subpart D Challenging Problems 46

Reference Version of Texts 49

Text A 哪家更便宜？ 49

Text B 公认会计准则 50

Extensive:Rationale for the Cost Concept 55

New Words and Expressions 58

Chapter 3 Review of Criteria and Concepts 60

Texts 60

Reference Version of Texts 73

Text A Are the current ratios enough? 83

Texts 83

Chapter 4 The Balance Sheet 83

Text B The Balance Sheet 85

Exercises 89

Subpart A Reading Comprehension 89

Subpart B Translation 92

Subpart C Matching 93

Subpart D Challenging Problems 97

CASE Los Ninos Day Care Center 99

Reference Version of Texts 102

Text A 仅仅有流动比率就够了吗？ 102

Text B 资产负债表 104

Extensive:The balance sheet of Redwood Cafe 107

New Words and Expressions 110

Chapter 5 The Income Statement 112

Texts 112

Text A Who Did better? 112

Text B The Income Statement 115

Exercises 119

Subpart A Reading Comprehension 119

Subpart B Translation 123

Subpart C Matching 124

Subpart D Challenging Problems 129

Text A 那个农民做得更好？ 135

Reference Version of Texts 135

Text B 收益表 137

Extensive:The Components of Income 141

New Words and Expressions 145

Chapter 6 The Statement Cash Flows 147

Texts 147

Text A Is Tom right? 147

Text B The Statement of Cash Flows 149

Exercises 154

Subpart A Reading Comprehension 154

Subpart B Translation 160

Subpart C Matching 161

Subpart D Challenging Problems 163

CASE Payson Lunch 164

Reference Version of Texts 167

Text A 汤姆这样做对吗？ 167

Text B 现金流量表 169

Extensive:The special problems 171

New Words and Expressions 173

Chapter 7 Review of Financial Statements 175

Texts 175

Reference Version of Texts 199

Text A Debit or Credit 215

Chapter 8 Accounting Adjustment 215

Texts 215

Text B The Adjustments to The Accounts 217

Exercises 225

Subpart A Reading Comprehension 225

Subpart B Translation 227

Subpart C Matching 229

Subpart D Challenging Problems 231

CASE Jean Coffin 233

Text A 借还是贷？ 239

Text B 如何进行账户调整 240

Extensive:The special problems 246

New Words and Expressions 256

Chapter 9 Cash 257

Texts 257

Text A Watch out your cash 257

Text B Cash controls 258

Exercises 262

Subpart A Reading Comprehension 262

Subpart B Translation 263

Subpart C Matching 264

Subpart D Challenging Problems 267

Text A 小心保管你的现金 270

Reference Version of Texts 270

Text B 现金控制 271

Extensive:Exchange rate and cash budget 273

New Words and Expressions 276

Chapter 10 Accounts Receivable 278

Texts 278

Text A Value of receivables 278

Text B Accounting receivable 280

Exercises 288

Subpart A Reading Comprehension 288

Subpart B Translation 292

Subpart C Matching 293

Subpart D Challenging Problems 296

Reference Version of Texts 298

Text A 应收账款的价值 298

Text B 应收账款 299

Extensive:Disclosure of cash and Receivable 305

New Words and Expressions 307

Chapter 11 Inventory 309

Texts 309

Text A Why Isn't The Accounting A Mirror of What Happened 309

Text B Inventory Measurement 310

Exercises 314

Subpart A Reading Comprehension 314

Subpart B Translation 325

Subpart C Matching 326

Subpart D Challenging Problems 331

Reference Version of Texts 332

Text A 为什么会计和现实“不一致”呢？ 332

Text B 存货盘存和计价 333

Extensive:the Variety of Costs 336

New Words and Expressions 338

Text A Two sets of Books:Possible? 339

Texts 339

Chapter 12 Fixed Assets and Depreciation 339

Text B Depreciation Methods 340

Exercises 345

Subpart A Reading Comprehension 345

Subpart B Translation 351

Subpart C Matching 353

Subpart D Challenging Problems 355

Reference Version of Texts 357

Text A 可能会有两套账吗？ 357

Text B 折旧方法 358

Extensive:The accounting view of depreciation 361

New Words and Expressions 364

Chapter 13 Liability 365

Texts 365

Text A Should Present Values Enter Into Account-ing More? 365

Text B Liability 366

Exercises 368

Subpart A Reading Comprehension 368

Subpart B Translation 373

Subpart C Matching 374

Subpart D Challenging Problems 377

CASE Medieval Adventures Company 378

Text A 会计中应该更多使用现值概念吗？ 382

Reference Version of Texts 382

Text B 负债 383

Extensive:Accounting for The Retirement of Bonds 384

New Words and Expressions 387

Chapter 14 Equity 389

Texts 389

Text A Preferred Stock Vs.Bonds 389

Text B Equity 390

Exercises 394

Subpart A Reading Comprehension 394

Subpart B Translation 399

Subpart C Matching 400

Subpart D Challenging Problems 405

CASE Paul Murray 406

Reference Version of Texts 409

Text A 选择优先股还是债券？ 409

Text B 所有者权益 410

Extensive:Apporpriation of Retained Earnings 412

New Words and Expressions 415

Chap 15 Review of Objectivity and Relepance 417

Texts 417

Reference Version of Texts 426