1．Accounting and Its Environment 会计和会计环境 1
2．An Overview of Financial Reporting 财务报告总揽 13
3．Transaction Analysis and Accounting Model经济业务分析及会计模式 25
4．Adjusting Entries and Completing the Accounting Cycle调整帐项和会计循环 37
5．Income Measurement and Reporting 收益衡量与报告 48
6．Inventory and Cost of Goods Sold 存货和商品销售成本 59
7．Current Assets and Current Liabilities 流动资产与流动负债 71
8．Accounting for Long-term Operational Assets 固定资产的会计核算 85
9．Short-term and Long-term Investments 短期投资和长期投资 98
10．Accounting for Long-term Liabilities 长期负债的会计处理 109
11．Owner s Equity--The Corporation 公司的业主权益 120
12．Owner s Equity--Proprietorships and Partnerships 独资企业和合伙企业的业主权益 134
13．The Statement of Changes in Financial Position 财务状况变动表 148
14．Internal Control System and Auditing 内部控制制度和审计 160
15．Financial Statement Analysis 财务报表分析 173
附录 187
1．英汉会计词汇对照表 187
2．西方公司会计报表样表 205
3．西方会计科目表 228
4．西方会计报表工作底稿 232
5．会计英语自测试题及参考答案 233