PART ONE 第一部分LESSONS AND READING MATERIALS课文及阅读材料1.Accounting：An Information System 会计：一个信息系统 Generally Accepted Accounting Principles 公认会计原则2.Assets Section of Balance Sheet 资产负债表的资产部分 Fields of Accounting Activity 会计活动的领域3.Liabilities and Owners'Equity Section of Balance Sheet资产负债表的负债与业主权益部分 The Statement of Owners'Equity 业主权益表4.Income Statement 收益表 Working Capital and Short-Term Liquidity Analysis 营运资本与短期偿债能力分析5.Ledger Accounts 分类账户 The Forms of Accounts 账户的格式6.Journals 日记账 Steps in the Accounting Cycle 会计循环中的各个步骤7.An Illustration 实例 Steps in a Merchandise Transaction 商品交易中的各个步骤8.Adjusting Procedures 调整程序 Accrual Basis Accounting"and Cash Basis Accounting 权责发生制会计与收付实现制会计9.A Worksheet 工作底表 The Trial Balance 试算平衡表10.Closing Procedures 结账程序 Automated Data Processing 自动化数据处理11.Cash Control 现金控制 The Nature of Internal Control 内部控制的性质12.A Bank Reconciliation 银行往来调节表 The Bank Statement 银行对账单13.Voucher System 应付凭单制 Internal Control in Other Areas 其他领域的内部控制14.Losses ftom Uncollectible Accounts 坏账损失 Trade Receivables and Payables 应收款及应付款15.Promissory Notes 本票 Notes and Interest in Financial Statements 票据及利息在财务报表中的列示16.Inventory Measurement 存货计量 Estimating Inventories 存货估计17.Long-Term Assets 长期资产 Intangible Assets 无形资产18.Depreciation Methods 折旧方法 Control of Fixed Assets 固定资产的控制19.Payroll Accounting 工薪会计 Payment to Employees 工薪的支付20.Bonds Payable 应付公司债 Capital Structure 资本结构21.Partnership Accounting 合伙会计 Characteristics of a Partnership 合伙企业的特征22.Corporation Accounting：Capital Stock 股份公司会计：股本 Characteristics of Corporations 股份公司的特征23.Corporation Accounting：Retained Earnings 股份公司会计：留存收益 Earnings per share 每股收益额24.The Statement of Cash Flows 现金流量表 Analysis of Operating Performance 经营业绩的分析25.Foreign Currency Transactions 外币交易 Exchange Rate 汇率26.Translation of Foreign Currency Financial Statements 外币财务报表折算 Factors Indicating the Appropriation of Functional Currency 功能货币的适用指标27.Corporate Acquisition and Consolidated FinanciaI Statements公司并购与合并财务报表 Accounting for Investments 投资会计28.Accounting for Manufacturing Operations 制造业会计 End-of-period Procedures for a Manufacturing Firm 制造业企业期终决算程序29.Cost Accounting 成本会计 Cost Accounting Systems and Financial Statements 成本会计系统与财务报表30.Job Order Costing 分批成本计算 Variable，Fixed，Semivariable Costs 变动成本、固定成本、半变动成太31.Process Costing 分步成本计算 Cost Allocations for Joint Products and By-products 联产品和副产品的成本摊配32.Standard Costs标准成本 Relevant Costs for Decision Making 决策的相关成本33.Cost-Volume-Profit Analysis 本-量-利分析 Budget Preparation 预算编制34.Responsibility Accounting 责任会计 Capital Budgeting 资本预算PART TWO 第二部分Section One Reference Versions for Lessons一、课文参考译文Section Two Reference Versions for Reading Materials二、阅读材料参考译文Section Three Answers to Exercises三、练习题答案Ⅰ.Answers to QuestionsⅡ.and Ⅲ.Answers to Matching and True-False
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