- 作 者：黄仁凤，赵力主编
- 出 版 社：北京：中国商业出版社
- 出版年份：1996
- ISBN：7504430900
- 标注页数：321 页
- PDF页数：329 页
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Unit One 1
Text Basic Elements of Accounting 1
Supplementary Reading 8
Unit Two 10
Text Accounting Equation and Transactions 10
Supplementary Reading 19
Unit Three 22
Text Revenues and Expenses 22
Supplementary Reading 31
Unit Four 34
Text Financial Statements 34
Supplementary Reading 43
Unit Five 45
Text Double-entry Accounting 45
Supplementary Reading 53
Unit Six 55
Text Statistics 55
Supplementary Reading 63
Unit Seven 65
Text Types of Audit 65
Supplementary Reading 74
Unit Eight 77
Text The Budget：Instrument of Fiscal Policy 77
Supplementary Reading 88
Unit Nine 91
Text Sources of Risk 91
Supplementary Reading 101
Unit Ten 104
Text Introduction to Finance 104
Supplementary Reading 112
Unit Eleven 115
Text An Introduction to Taxation 115
Supplementary Reading 124
Unit Twelve 126
Text Progressive and Regressive Taxes 126
Supplementary Reading 134
Text The Public Debt 137
Unit Thirteen 137
Supplementary Reading 145
Unit Fourteen 147
Text Short-term Sources of Funds 147
Supplementary Reading 154
Unit Fifteen 160
Text Planning 160
Supplementary Reading 167
Text The Transfer of Funds to Business 171
Unit Sixteen 171
Supplementary Reading 181
Unit Seventeen 183
Text The Variety of Financial Intermediaries 183
Supplementary Reading 192
Unit Eighteen 194
Text The Business Language 194
Supplementary Reading 203
Unit Nineteen 206
Text Debtors，Creditors and Working Capital 206
Supplementary Reading 216
Text What Do We Mean by“Funds”? 219
Unit Twenty 219
Supplementary Reading 227
Unit Twenty-one 229
Text The Cash Flow Forecast 229
Supplementary Reading 239
Unit Twenty-two 241
Text The Dangers of Success 241
Supplementary Reading 253
Text Inflation Accounting(1) 255
Unit Twenty-three 255
Supplementary Reading 265
Unit Twenty-four 267
Text Inflation Accounting(2) 267
Supplementary Reading 277
Unit Twenty-five 279
Text Inflation Accounting(3) 279
Supplementary Reading 290
Word List 292