PART ONE 第一部分 3
LESSONS AND READING MATERIALS 课文及阅读材料 3
1.Accounting:An Information System 会计：一个信息系统 3
Generally Accepted Accounting Principles 公认会计原则 8
2.The Assets Section of Balance Sheet 资产负债表的资产部分 11
Fields of Accounting Activity 会计活动的领域 17
3.The Liabilities and Owners Equity Section of Balance Sheet 资产负债表的负债与业主权益部分 19
The Statement of Owners Equity 业主权益表 24
4.An Income Statement 收益表 26
Working Capital and Short-term Liquidity Analysis 营运资本与短期偿债能力分析 31
5.Ledger Accounts 分类账户 35
The Forms of Accounts 账户的格式 41
6.Journals 日记账 43
Steps in the Accounting Cycle 会计循环中的各个步骤 46
7.An Illustration实例 49
Steps in a Merchandise Transaction商品交易中的各个步骤 60
8.Adjusting Procedures调整程序 65
Accrual Basis Accounting and Cash Basis Accounting 权责发生制会计与收付实现制会计 71
9.A Worksheet 工作底表 75
The Trial Balance 试算平衡表 78
10.Closing Procedures 结账程序 84
Automated Data Processing 自动化数据处理 89
11.Cash Control 现金控制 92
The Nature of Internal Control 内部控制的性质 97
12.A Bank Reconciliation 银行往来调节表 99
The Bank Statement 银行对账单 105
13.The Voucher System 应付凭单制 110
Internal Control in Other Areas 其他领域的内部控制 117
14.Losses from Uncollectible Accounts 坏帐损失 121
Trade Receivables and Payables应收款及应付款 127
15.Promissory Notes 本票 129
Notes and Interest in Financial Stateinents 票据及利息在财务报表中的列示 136
16.Inventory Measurement 存货计量 140
Estimating Inventories 存货估计 145
17.Long-term Assets 长期资产 148
Intangibl? Assets 无形资产 154
18.Depreciation Methods 折旧方法 157
Control of Fixed Assets 固定资产的控制 165
19.Payroll Accounting 工薪会计 168
Payment to Employees 工薪的支付 176
20.Bonds Payable 应付公司债 179
Capital Structure 资产结构 185
21.Partnership Accounting 合伙会计 188
Characteristics of a partnership 合伙企业的特征 193
22.Corporation Accounting:Capital Stock 股份公司会计：股本 197
Characteristics of Corporations 股份公司的特征 206
23.Corporation Accounting:Retained Earnings 股份公司会计：留存收益 210
Earnings per share 每股收益额 216
24.The Statement of Cash Flows 现金流量表 220
Analysis of Operating Performance 经营业绩的分析 227
25.Foreign Currency Transactions外币交易 233
Exchange Rate 汇率 240
26.Translation of Foreign Currency Financial Statements 外币财务报表折算 244
Factors Indicating the Appropriation of Functional Currency 功能货币的适用指标 252
27.Corporate Acquisition and Consolidated Financial Statements公司合并与合并财务报表 256
Accounting for Investments 投资会计 264
28.Accounting for Manufacturing Operations 制造业会计 268
End-of-period Procedures for a Manufacturing Firm 制造业企业期终决算程序 273
29.Cost Accounting 成本会计 284
Cost Accounting Systems and Financial Statements 成本会计系统与财务报表 291
30.Job Order Costing 分批成本计算 294
Variable,Fixed,Semivariable Costs变动成本、固定成本、半变动成本 299
31.Process Costing 分步成本计算 303
Cost Allocations for Joint Products and BY-products 联产品和副产品的成本摊配 311
32.Standard Costs 标准成本 315
Relevant Costs for Decision Making 决策的相关成本 324
33.Cost-Volume-Profit Analysis 本-量-利分析 328
Budger Preparation 预算编制 333
34.Responsibility Accounting 责任会计 335
Capital Budgeting 资本预算 340
PART TWO 第二部分 345
Ⅰ.Reference Versions for Reading Materials 阅读材料参考译文 345
Ⅱ.Answers to Exercises 练习题答案 381
Ⅲ. Additional Exercises and Answers 附加练习和答案 481