PART ONE LESSONS AND READING MATERIALS 3
前言 3
Unit 1 Accounting Definition 3
Unit 2 The Conventions of Accounting 8
Unit 3 The Accounting Process 21
Unit 4 Double-entry Bookkeeping 40
Unit 5 Ledgers and Journals 49
Unit 6 The Balance Sheet 57
Unit 7 Income Statement 65
Unit 8 The Statement of Cash Flows 72
Unit 9 Assets 79
Unit 10 Liabilities 90
Unit 11 Owners'Equity 98
Unit 12 Financial Statement Analysis 109
Unit 13 Accounting for Foreign Currency Transactions and Translation 118
Unit 14 Corporate Acquisition and Consolidated Financial Statements 126
Unit 15 Cost Elements 134
Unit 16 Cost-Volume-Profit Analysis 140
Unit 17 Tax Accounting 147
Unit 18 Auditing 152
PART TWO ILLUSTRATIONS AND EXERCISES 171
Ⅰ.Illustrations 171
Ⅱ.Additional Exercises 203
Appendix Ⅰ List of Accounting Terms 249
Appendix Ⅱ Accounting Law of the People's Republic of China 262
Appendix Ⅲ Accounting Documents 279
参考文献 313