Unit One Banking Facilities
1.Opening a New Banking Account
2.Drawing Money against a Traveler's Check
Unit Two Accounting
1.What Is Accounting?
2.Accounting Functions
Unit Three Accounting Equation
1.Accounting Elements
2.Accounting Equation
Unit Four Accounting Accounts
1.Accounting Accounts
2.A Trial Balance
Unit Five Financial Statements
1.Preparing Financial Statements
2.How to Prepare a Balance Sheet
Unit Six An Income Statement
1.The Importance of an Income Statement
2.Talking about an Income Statement
Unit Seven Cost Volume Profit Relationship
1.Budget Preparation
2.Cost Volume Profit Analysis
Unit Eight Cost Accounting
1.Basic Ideas of Cost Accounting
2.How to Compute the Unit Cost
Unit Nine Price
1.The Price of the Battery
2.Price Discount
Unit Ten Credit Cards
1.About a Credit Card
2.How to Apply for a Credit Card
Unit Eleven International Trade
1.A Dialogue about International Trade
2.Compensation Trade
Unit Twelve Letter of Credit
1.The Terms of Payment
2.Making Amendments
附录
附录1.词汇总表
附录2.短语总汇
附录3.经营核算术语
附录4.世界部分国家及其货币名称表