前言
Unit 1Accounting Definition3
Unit 2The Conventions of Accounting8
Unit 3The Accounting Process21
Unit 4Doubleentry Bookkeeping40
Unit 5Ledgers and Journals49
Unit 6The Balance Sheet57
Unit 7Income Statement65
Unit 8The Statement of Cash Flows72
Unit 9Assets79
Unit 10Liabilities90
Unit 11Owners Equity98
Unit 12Financial Statement Analysis109
Unit 13Accounting for Foreign Currency Transactions and Translation118
Unit 14Corporate Acquisition and Consolidated Financial Statements126
Unit 15Cost Elements134
Unit 16CostVolumeProfit Analysis140
Unit 17Tax Accounting147
Unit 18Auditing152
PART TWOILLUSTRATIONS AND EXERCISES
Ⅰ Illustrations 171
Ⅱ Additional Exercises203
Appendix ⅠList of Accounting Terms 249
Appendix ⅡAccounting Law of the Peoples Republic of China262
Appendix ⅢAccounting Documents279
参考文献313