Chapter 1 Daily Financial Work 3
Unit 1 The payday is coming! 3
Part Ⅰ Roadblocks Kick-off 3
Part Ⅱ In Real Situations 4
Unit 2 Which way of payment do you prefer? 7
Part Ⅰ Roadblocks Kick-off 7
Part Ⅱ In Real Situations 8
Unit 3 How can I reimburse my travel expenses? 11
Part Ⅰ Roadblocks Kick-off 11
Part Ⅱ In Real Situations 12
Unit 4 Where is the cash? 15
Part Ⅰ Roadblocks Kick-off 15
Part Ⅱ In Real Situations 16
Unit 5 The journal must be detailed 19
Part Ⅰ Roadblocks Kick-off 19
Part Ⅱ In Real Situations 20
Chapter 2 Basic Knowledge of Accounting 25
Unit 6 We own and we owe 25
Part Ⅰ Roadblocks Kick-off 25
Part Ⅱ In Real Situations 26
Unit 7 How much do we have in the end? 30
Part Ⅰ Roadblocks Kick-off 30
Part Ⅱ In Real Situations 31
Unit 8 Did you keep an account today? 34
Part Ⅰ Roadblocks Kick-off 34
Part Ⅱ In Real Situations 35
Unit 9 What’s in a subsidiary ledger? 38
Part Ⅰ Roadblocks Kick-off 38
Part Ⅱ In Real Situations 39
Unit 10 How to make a financial statement? 42
Part Ⅰ Roadblocks Kick-off 42
Part Ⅱ In Real Situations 42
Chapter 3 Business Accounting Transactions 47
Unit 11 It’s good to make a deal with you! 47
Part Ⅰ Roadblocks Kick-off 47
Part Ⅱ In Real Situations 48
Unit 12 What’s the exchange rate of today? 52
Part Ⅰ Roadblocks Kick-off 52
Part Ⅱ In Real Situations 53
Unit 13 I’d like to remit some money 56
Part Ⅰ Roadblocks Kick-off 56
Part Ⅱ In Real Situations 57
Unit 14 Has my remittance arrived yet? 61
Part Ⅰ Roadblocks Kick-off 61
Part Ⅱ In Real Situations 62
Unit 15 Foreign cheques and credit cards 66
Part Ⅰ Roadblocks Kick-off 66
Part Ⅱ In Real Situations 67
Chapter 4 Taxation 73
Unit 16 How much is the duty I have to pay? 73
Part Ⅰ Roadblocks Kick-off 73
Part Ⅱ In Real Situations 74
Unit 17 How to register with the taxation bureau? 77
Part Ⅰ Roadblocks Kick-off 77
Part Ⅱ In Real Situations 78
Unit 18 Does the price include VAT? 81
Part Ⅰ Roadblocks Kick-off 81
Part Ⅱ In Real Situations 83
Unit 19 What is the tax rate for CIT? 85
Part Ⅰ Roadblocks Kick-off 85
Part Ⅱ In Real Situations 86
Unit 20 Shall I pay tax on my income from oversea? 89
Part Ⅰ Roadblocks Kick-off 89
Part Ⅱ In Real Situations 90
Chapter 5 Financial Operation 95
Unit 21 Work out the Financial Plan 95
Part Ⅰ Roadblocks Kick-off 95
Part Ⅱ In Real Situations 96
Unit 22 Budget Control 100
Part Ⅰ Roadblocks Kick-off 100
Part Ⅱ In Real Situations 101
Unit 23 Operation Situation 105
Part Ⅰ Roadblocks Kick-off 105
Part Ⅱ In Real Situations 106
Unit 24 Cost Management 110
Part Ⅰ Roadblocks Kick-off 110
Part Ⅱ In Real Situations 111
Unit 25 Cash Flow Monitoring 115
Part Ⅰ Roadblocks Kick-off 115
Part Ⅱ In Real Situations 116
译文及参考答案 121
参考文献 159