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 from 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 Financial 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、半变动成本

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 Questions

Ⅱ．and Ⅲ.Answers to Matching and True-False