Preface序 3
HOW TO READ A FINANCIAL REPORT 如何阅读财务报表 3
Rummarization概述 12
The Balance Sheet 资产负债表 17
Assets资产 26
Liabilities负债 42
Stockholders Equity股东权益 49
Analyzing the Balance Sheet资产负债表分析 56
The Income Statement损益表 78
Analyzing the Income Statement损益表分析 91
The Accumulated Retained Eamings Statement累积留存盈余表 117
The Statement of Source and Application Funds 资金来源和资金占用表 125
About Footnotes 关于附注 138
The Last Words结束语 147
Corporation 股份有限公司 151
REFERENCE MATERIAL 参阅资料 151
Corporation Accounting:Capital Stock 股份有限公司会计：股本 167
Corporation Accounting:Retained Earnings股份有取公司会计：保留盈利 175
Generally Accepted Accounting Principles 公认会计准则 182
Accrual Basis Accounting and Cash Bsis Basis Accounting 权责发生制会计与收付实现制会计 184
Financial Accounting and Managerial Accounting 财务会计与管理会计 186
Partnership Accounting 合伙会计 188
Cost Accounting 成本会计 196
Accounting for Manufacturing Operations 制造业会计 205
Steps in the Accounting Cycle 会计循环中的各个骤 216
standard Costs 标准成本 218
Variable,Fixed and Semivariable Costs 变动、固定与半变动成本 230
Budget Preparation预算编制 233
Vocabulary词汇 236
Phrases and special Terms 短语和专业术语 267