PARTONE 第一部分 LESSONS AND READING MATERIALS 課文及閱讀材料 1. Accounting：An information System 會計：一個信息系統(tǒng) Generally Accepted Accounting Principles 公認會計原則 2. Assets Section of Balance Sheet 資產(chǎn)負債表的資產(chǎn)部分 Fields of Accounting Activity 會計活動的領域 3. Liabilities and Owners’Equity Section of Balance Sheet資產(chǎn)負債表的負債與業(yè)主權(quán)益部分 The Statement of Owners’Equity 業(yè)主權(quán)益表 4. Income Statement 收益表 Working Capital and Short-term Liquidity Analysis 營運資本與短期償債能力分析 5. Ledger Accounts 分類賬戶 The Forms of Accounts 賬戶的格式 6. Journals 日記賬 Stepsin the Accounting Cycle 會計循環(huán)中的各個步驟 7. An lllustration 實例 Steps in a Merchandise Transaction 商品交易中的各個步驟 8. Adjusting Protedures 調(diào)整程序 Accrual Basis Accounting and Cash Basis Accounting 權(quán)責發(fā)生制會計與收付實現(xiàn)制會計 9. Worksheet 工作底表 The Trial Balance 試算平衡表 10. Closing Protedures 結(jié)賬程序 Automated Data Processing 自動化數(shù)據(jù)處理 11. Cash Control 現(xiàn)金控制 The Nature of Internal Control 內(nèi)部控制的性質(zhì) 12. Bank Reconoiliation 銀行往來調(diào)節(jié)表 The Bank Statement 銀行對賬單 13. Voucher System 應付憑單制 Internal Control in Other Areas 其他領域的內(nèi)部控制 14. Losses from Uncolleotible Accounts 壞賬損失 Trade Receivables and Payables 應收款及應付款 15. Promissory Notes 本票 Notes and Interest in Financial Statements 票據(jù)及利息在財務報表中的列示 16. Inventory Measurement 存貨計量 Estimating lnventories 存貨估計 17. Long—term Assets 長期資產(chǎn) Intangible Assets 無形資產(chǎn) 18. Depreciation Methods 折舊方法 Control of Fixed Assets 固定資產(chǎn)的控制 19. Payroll Accounting 工薪會計 Payment to Employees 工薪的支付 20. Bonds Payable 應付公司債 Capital Structure 資本結(jié)構(gòu) 21. Partnership Accounting 合伙會計 Characteristics of a partnership 合伙企業(yè)的特征 22. Corporation Accounting：Capital Stock 股份公司會計：股本 Characteristics Of Corporations 股份公司的特征 23. Corporation Accounting：Retained Earnings 股份公司會 計：留存收益 Earnings per share 每股收益額 24. TheStatement of Cash Flows 現(xiàn)金流量表 Analysis of Operating Performance 經(jīng)營業(yè)績的分析 25. Foreign Currency Transactions 外幣交易 Exchange Rate 匯率 26. Translation of Foreign Currency Financial Statements 外幣財務報表折算 Factors lndicating the Appropriation of Functional Currency 功能貨幣的適用指標 27. Corporate Acquisition and Consolidated Financial Statements公司合并與合并財務報表 Accounting for lnvestments 投資會計 28. Accounting for Manufacturing Operations 制造業(yè) 會計 End-of-period Procedures for a Manufacturing Firm 制造業(yè)企業(yè)期終決算程序 29. Cost Accounting 成本會計 Cost Accounting Systems and Financial Statements 成本會計系統(tǒng)與 財務報表 30. Job Order Costing 分批成本計算 Variable, Fixed, Semivariable Costs 變動成本. 固定成本. 半變動成本 31. Process Costing 分步成本計算 Cost Allocations for Joint Products and By-products 聯(lián)產(chǎn)品和副產(chǎn)晶的成本攤配 32. Standard Costs 標準成本 Relevant Costs for Decision Making 決策的相關成本 33. Cost—Volume—Profit Analysis 本—量—利分析 Budget Preparation 預算編制 34. Responsibility Accounting 責任會計 Capital Budgeting 資本預算 PART TWO 第二部分 I. Reference Versions for Reading Materials 閱讀材料參考譯文 II. Answers to Exercises 練習題答案 III. Additional Exercises and Answers 附加練習和答案
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