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PART ONE 第一部分3

LESSONS AND READING MATERIALS 课文及阅读材料3

1.Accounting:An Information System 会计：一个信息系统3

Generally Accepted Accounting Principles 公认会计原则8

2.The Assets Section of Balance Sheet 资产负债表的资产部分11

Fields of Accounting Activity 会计活动的领域17

3.The Liabilities and Owners Equity Section of Balance Sheet 资产负债表的负债与业主权益部分19

The Statement of Owners Equity 业主权益表24

4.An Income Statement 收益表26

Working Capital and Short-term Liquidity Analysis 营运资本与短期偿债能力分析31

5.Ledger Accounts 分类账户35

The Forms of Accounts 账户的格式41

6.Journals 日记账43

Steps in the Accounting Cycle 会计循环中的各个步骤46

7.An Illustration实例49

Steps in a Merchandise Transaction商品交易中的各个步骤60

8.Adjusting Procedures调整程序65

Accrual Basis Accounting and Cash Basis Accounting 权责发生制会计与收付实现制会计71

9.A Worksheet 工作底表75

The Trial Balance 试算平衡表78

10.Closing Procedures 结账程序84

Automated Data Processing 自动化数据处理89

11.Cash Control 现金控制92

The Nature of Internal Control 内部控制的性质97

12.A Bank Reconciliation 银行往来调节表99

The Bank Statement 银行对账单105

13.The Voucher System 应付凭单制110

Internal Control in Other Areas 其他领域的内部控制117

14.Losses from Uncollectible Accounts 坏帐损失121

Trade Receivables and Payables应收款及应付款127

15.Promissory Notes 本票129

Notes and Interest in Financial Stateinents 票据及利息在财务报表中的列示136

16.Inventory Measurement 存货计量140

Estimating Inventories 存货估计145

17.Long-term Assets 长期资产148

Intangibl? Assets 无形资产154

18.Depreciation Methods 折旧方法157

Control of Fixed Assets 固定资产的控制165

19.Payroll Accounting 工薪会计168

Payment to Employees 工薪的支付176

20.Bonds Payable 应付公司债179

Capital Structure 资产结构185

21.Partnership Accounting 合伙会计188

Characteristics of a partnership 合伙企业的特征193

22.Corporation Accounting:Capital Stock 股份公司会计：股本197

Characteristics of Corporations 股份公司的特征206

23.Corporation Accounting:Retained Earnings 股份公司会计：留存收益210

Earnings per share 每股收益额216

24.The Statement of Cash Flows 现金流量表220

Analysis of Operating Performance 经营业绩的分析227

25.Foreign Currency Transactions外币交易233

Exchange Rate 汇率240

26.Translation of Foreign Currency Financial Statements 外币财务报表折算244

Factors Indicating the Appropriation of Functional Currency 功能货币的适用指标252

27.Corporate Acquisition and Consolidated Financial Statements公司合并与合并财务报表256

Accounting for Investments 投资会计264

28.Accounting for Manufacturing Operations 制造业会计268

End-of-period Procedures for a Manufacturing Firm 制造业企业期终决算程序273

29.Cost Accounting 成本会计284

Cost Accounting Systems and Financial Statements 成本会计系统与财务报表291

30.Job Order Costing 分批成本计算294

Variable,Fixed,Semivariable Costs变动成本、固定成本、半变动成本299

31.Process Costing 分步成本计算303

Cost Allocations for Joint Products and BY-products 联产品和副产品的成本摊配311

32.Standard Costs 标准成本315

Relevant Costs for Decision Making 决策的相关成本324

33.Cost-Volume-Profit Analysis 本-量-利分析328

Budger Preparation 预算编制333

34.Responsibility Accounting 责任会计335

Capital Budgeting 资本预算340

PART TWO 第二部分345

Ⅰ.Reference Versions for Reading Materials 阅读材料参考译文345

Ⅱ.Answers to Exercises 练习题答案381

Ⅲ. Additional Exercises and Answers 附加练习和答案481