Contents
LessonOne
Dialogue 对话
LessonTWo
Dialogu e 对话
LessonThree
Dial0gu e 对话
LessonFour
Dial ogue 对话
LessonFive
Dialogue 对话
LessonSix
Dialogu e 对话
LessonSeven
Dialogu e 对话
LessonEight
Dia10gu e 对话
Le sson Nine Wha tIsAccoun tin g? 什么是会计
Less0nTen TheBalancesheet 资产负债表
Reading: TheAccoun*ngEquation 会计等式
LessonE1even TheIncomeStatement 收益表
LessonTWelve B00kkeeping 簿记
Reading: TheAccountingCycle 会计循环
Less0nThirteen ThePettyCash 零用现金
Reading: CashandCashControls
现金和现金控制
LessonFourteen AccountingReceivable
应收帐款
LessonFifteenInventoryPricingMethods
存货计价方法
Reading:PerpetualInvent0ryRecords
永续盘存记录
LessonSixteen MethodsofComputingDepreciation
折旧计算方法
Reading:CapitalExpendituresandRevenueExpend-
itures 资本性支出和收入性支出
LessonSeventeen NotesPayable应付票据
LessonEighteen AccountingPrinciples(I)
会计原则(I)
Reading:DevelopmentofGenerallyAccepted
AccountingPrinciples――theFASB
公计会计原则的发展――财务会计准则委员会
LessonNineteen AccountingPrinciples(Ⅱ)
会计原则(Ⅱ)
LessonTwenty Stockholder’sRightand
Stockholder’sEquity
股东权利和股东权益
Reading:SubscriptionstoCapitalStock股本认购
LessonTwenty-One BondsPayable应付债券
LessonTwenty-TwoInvestmentsinCorporate
Securities公司证券投资
Reading:ToolsofAnalysis分析工具
LessonTwenty-Three Cost-Volume-Profit
Relationship
成本-数 量-利润关系
Reading: DistinguishBetweentheFinancial
AccountingandManagerial
Accounting财务会计与管理会计的区别
LessonTWenty-FourIntroductiontoCost
Accountingsystem
成本会计制度概述
LessonTwenty-Five Budgeting 预算编制
Reading: StandardCosts andCostVariances
标准成本和成本差异
附录
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