Part Ⅰ INTRODUCTION 1
西方企业会计实务操作的基本知识 1
Double Entry System 1
Accounting Cycle 2
Manual Accounting System 3
Financial Statements 4
Special Treatments 6
Part Ⅱ CASE 11
佛罗伦书店的案例陈述 11
Business Background 11
Accounting Records 11
Merchandise Transactions 12
Job Description 12
Project Assignment 13
PartⅢ TRANSACTIONS 19
佛罗伦书店的经济业务（1月份） 85
Part Ⅳ SELECTED SOLUTIONS 85
精选答案 99
REFERENCES 99