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Unit One Banking Facilities 1

1．Opening a New Banking Account2．Drawing Money against a Traveler's CheckUnit Two Accounting 6

1．What Is Accounting?2．Accounting FunctionsUnit Three Accounting Equation 11

1．Accounting Elements2．Accounting EquationUnit Four Accounting Accounts 16

1．Accounting Accounts2．A Trial BalanceUnit Five Financial Statements 23

1．Preparing Financial Statements2．How to Prepare a Balance SheetUnit Six An Income Statement 28

1．The Importance of an Income Statement2．Talking about an Income StatementUnit Seven Cost-Volume-Profit Relationship 33

1．Budget Preparation2．Cost-Volume-Profit AnalysisUnit Eight Cost Accounting 38

1．Basic Ideas of Cost Accounting2．How to Compute the Unit CostUnit Nine Price 42

1．The Price of the Battery2．Price DiscountUnit Ten Credit Cards 46

1．About a Credit Card2．How to Apply for a Credit CardUnit Eleven International Trade 50

1．A Dialogue about International Trade2．Compensation TradeUnit Twelve Letter of Credit 54

1．The Terms of Payment2．Making Amendments附录 58

附录1．词汇总表 58

附录2．短语总汇 63

附录3．经营核算术语 67

附录4．世界部分国家及其货币名称表 69