Unit 1 Basic Knowledge of Accounting 1
Dialogue 1
Section 1 What is accounting 5
Section 2 Accounting Elements ＆ Accounting Equation 6
Section 3 Taccount ＆ Double-entry System 7
Section 4 The Ledger and Chart of Accounts 8
Section 5 Journalizing and Posting Entries 13
应用专栏 17
Useful Expressions 17
Additional Reading Material 19
Oral Practices 20
Self-test Exercises 20
参考译文 23
Unit 2 Current Assets 34
Dialogue:Cash Management 34
Section 1 Cash and Cash Equivalents 37
Section 2 Accounts Receivable 37
Section 3 Inventory 39
Section 4 Short-term Investment 40
应用专栏 42
Useful Expressions 42
Additional Reading Material 43
Oral practices 44
Self-test Exercises 45
参考译文 48
Unit 3 Long-term Assets 53
Dialogue 53
Section 1 Fixed Assets 56
Section 2 Depreciation of Fixed Assets 56
Section 3 Intangible Assets 60
应用专栏 62
Useful Expressions 62
Additional Reading Material 65
Oral Practices 66
Self-test Exercises 66
参考译文 69
Unit 4 Liabilities 74
Dialogue 74
Section 1 Current Liabilities 77
Section 2 Long-term Liabilities 79
应用专栏 81
Useful Expressions 81
Additional Reading Material 82
Oral Practices 83
Self-test Exercises 83
参考译文 84
Unit 5 Owner'S Equity 89
Dialogue:The accounting of Owner's Equity 89
Section 1 Ownerships of Business Entities 91
Section 2 Sole Proprietorship and Partnerships Accounting 92
Section 3 Rights and Privilege of Shareholders 94
Section 4 Capital vs.Retained Earnings 95
Section 5 Issuance of Shares 96
Section 6 Retained Earnings 97
应用专栏 102
Useful Expressions 102
Additional Reading Material 105
Oral Practices 108
Self-Test Exercises 109
参考译文 112
Unit 6 Revenue ＆ Expense 122
Dialogue 122
Section 1 Revenue 124
Section 2 Expenses 126
应用专栏 127
Useful Expressions 127
Additional Reading Material 128
Oral Practices 128
Self-test exercises 129
参考译文 130
Unit 7 Financial Statements 132
Dialogue:What is Balance Sheet 132
Section 1 Balance Sheet 134
Section 2 the Income Statement 135
Section 3 Cash Flow Statement 137
应用专栏 140
Useful Expressions 140
Additional Reading Material 141
Oral Practices 142
Self-test Exercises 143
参考译文 145
Unit 8 Interpretations of financial statements 150
Dialogue 150
Section 1 Introduction to Financial Analysis 155
Section 2 Limitations of financial ratio analysis 158
应用专栏 159
Useful Expressions 159
Additional Reading Material 161
Oral Practices 161
Self-test Exercises 163
参考译文 164
Unit 9 Cost Accounting and Management Accounting 167
Dialogue 167
Section 1 Cost Elements 169
Section 2 Cost Accounting-A Concept Emphasis 171
Section 3 Management Accounting 174
Section 4 Cost-Volume-Profit Analysis 176
应用专栏 179
Useful Expressions 179
Additional Reading Material 181
Oral Practices 182
Self-Test exercises 183
参考译文 184
Unit 10 Auditing 191
Dialogue 191
Section 1 Introduction of Modern Auditing 194
Section 2 the Process of Auditing 196
Section 3 Audit Report 198
应用专栏 199
Useful Expressions 199
Additional Reading Material 201
Oral Practices 206
Self-test Exercises 207
参考译文 210
附录A 常用词汇汇编 215
附录B 会计报表汇编 235
附录C 财务比率术语英文详解 249
附录D 企业会计准则——基本准则中英文对照 251
附录E 原版英文求职信：应聘会计师事务所 263
参考答案 264
参考文献 274