- 作 者：孙耀远编著
- 出 版 社：北京：外语教学与研究出版社
- 出版年份：2007
- ISBN：7560067174
- 标注页数：235 页
- PDF页数：244 页
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Unit One General Introduction to Financial Accounting 2
Section 1 Accounting Equation and Accounting Elements 2
Section 2 T Account,Double-entry System,the Ledger and Chart of Accounts 6
Section 3 Journalizing and Posting 14
Section 4 Financial Statements 18
Unit Two Assets 26
Section 1 Accounting for Cash 26
Section 2 Accounting for Receivables 34
Section 3 Inventory Accounting 38
Section 4 Accounting for Long-term Assets 45
Unit Three Liabilities 60
Section 1 Current Liabilities 60
Section 2 Long-term Liabilities 69
Unit Four Owner's Equity 80
Section 1 Partnership Accounting 80
Section 2 Corporate Accounting 96
Unit Five Revenue 110
Section 1 Basic Concepts Relating to Revenue Recognition 110
Section 2 Accounting for Revenue 114
Unit Six Costs and Expenses 130
Section 1 Outline of Costs and Expenses 130
Section 2 Accounting for Costs 134
Section 3 Accounting for Expenses 138
Unit Seven Profit 148
Section 1 Definition of Profit 148
Section 2 Accounting for Profit 151
Unit Eight Financial Statements 162
Section 1 Review of Transactions and Summary of Account Balances for Whitman Company 162
Section 2 Balance Sheet 168
Section 3 Income Statement 170
Section 4 Statement of Cash Flows 175
Unit Nine Analyzing Financial Statements 182
Section 1 Purpose of Financial Statement Analysis 182
Section 2 Horizontal Analysis 183
Section 3 Vertical Analysis 186
Section 4 Ratio Analysis 190
Glossary 201
Key to Exercises 215
Bibliography 235