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Unit 1 An Introduction to Accounting 1

Text-A The Accounting Cycle 10

Text-B Generally Accepted Accounting Principles and Or-ganizations Concerned with GAAP 14

Unit 2 The Balance Sheet 19

Text-A Effects of Business Transactions Upon the Balance sheet 30

Text-B The Trial Balance 36

Unit 3 The Profit and Loss Account（Income Statement） 39

Text-A Mu lti ple-Step Income Statements 54

Text-B Single-Step Income Statements 58

Unit 4 The Cash Flow Statement 62

Text-A Statement of Changes:Working Capital Approach 75

Text-B Statement of Changes:Cash Approach 79

Unit 5 Tools of Analysis 83

Text-A Horizontal Analysis and Comparative Financial State-ment 97

Text-B Vertical Analysis and Common-size Financial State-ment 101

Unit 6 Financial Ratiol Analysis 106

Text-A Inflation and Financial Statements 119

Text-B Current-value Accounting 124

Unit 7 Flows of Costs 128

Text-A Production Report-Weighted-Average Method 138

Text-B Production Report-FIFO Method 144

Unit 8 Cost-Volume-Profit Analysis 150

Text-A The Analysis of Mixed Costs 157

Text-B Break-Even Analysis 163

Unit 9 Responsibility Accounting System 168

Text-A Rseponsibility Accounting Centers 178

Text-B Budget Preparation and Capital Budgeting 182

Unit 10 Multinational Financial Management 185

Text-A Currency Futu res 196

Text-B Currency Call Options 203

Appendix Ⅰ Reference Translation of the Main Texts 210

Appendix Ⅱ Key to the Exercises 241

Appendix Ⅲ Tapescripts 251

Appendix Ⅳ Glossary 259