PARTONE 第一部分
LESSONS AND READING MATERIALS
課文及閱讀材料
1. Accounting：An information System
會(huì)計(jì)：一個(gè)信息系統(tǒng)
Generally Accepted Accounting Principles 公認(rèn)會(huì)計(jì)原則
2. Assets Section of Balance Sheet
資產(chǎn)負(fù)債表的資產(chǎn)部分
Fields of Accounting Activity 會(huì)計(jì)活動(dòng)的領(lǐng)域
3. Liabilities and Owners’Equity Section of Balance Sheet資產(chǎn)負(fù)債表的負(fù)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(yíng)運(yùn)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(huì)計(jì)循環(huán)中的各個(gè)步驟
7. An lllustration
實(shí)例
Steps in a Merchandise Transaction
商品交易中的各個(gè)步驟
8. Adjusting Protedures
調(diào)整程序
Accrual Basis Accounting and Cash Basis Accounting 權(quán)責(zé)發(fā)生制會(huì)計(jì)與收付實(shí)現(xiàn)制會(huì)計(jì)
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(dòng)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(lái)調(diào)節(jié)表
The Bank Statement 銀行對(duì)賬單
13. Voucher System 應(yīng)付憑單制
Internal Control in Other Areas
其他領(lǐng)域的內(nèi)部控制
14. Losses from Uncolleotible Accounts
壞賬損失
Trade Receivables and Payables 應(yīng)收款及應(yīng)付款
15. Promissory Notes
本票
Notes and Interest in Financial Statements
票據(jù)及利息在財(cái)務(wù)報(bào)表中的列示
16. Inventory Measurement 存貨計(jì)量
Estimating lnventories
存貨估計(jì)
17. Long—term Assets
長(zhǎng)期資產(chǎn)
Intangible Assets
無(wú)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(huì)計(jì)
Payment to Employees 工薪的支付
20. Bonds Payable
應(yīng)付公司債
Capital Structure
資本結(jié)構(gòu)
21. Partnership Accounting
合伙會(huì)計(jì)
Characteristics of a partnership
合伙企業(yè)的特征
22. Corporation Accounting：Capital Stock
股份公司會(huì)計(jì)：股本
Characteristics Of Corporations
股份公司的特征
23. Corporation Accounting：Retained Earnings
股份公司會(huì) 計(jì)：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(yíng)業(yè)績(jī)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(cái)務(wù)報(bào)表折算
Factors lndicating the Appropriation of Functional Currency 功能貨幣的適用指標(biāo)
27. Corporate Acquisition and Consolidated Financial Statements公司合并與合并財(cái)務(wù)報(bào)表
Accounting for lnvestments
投資會(huì)計(jì)
28. Accounting for Manufacturing Operations
制造業(yè) 會(huì)計(jì)
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(huì)計(jì)
Cost Accounting Systems and Financial Statements
成本會(huì)計(jì)系統(tǒng)與 財(cái)務(wù)報(bào)表
30. Job Order Costing
分批成本計(jì)算
Variable, Fixed, Semivariable Costs
變動(dòng)成本. 固定成本. 半變動(dòng)成本
31. Process Costing 分步成本計(jì)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(biāo)準(zhǔn)成本
Relevant Costs for Decision Making
決策的相關(guān)成本
33. Cost—Volume—Profit Analysis
本—量—利分析
Budget Preparation
預(yù)算編制
34. Responsibility Accounting
責(zé)任會(huì)計(jì)
Capital Budgeting
資本預(yù)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(xí)題答案
III. Additional Exercises and Answers
附加練習(xí)和答案