会计英语教程

Unit 1 An Introduction to Accounting

Additional Reading： Generally Accepted Accounting

Principles and Or ganizations

Concerned with GAAP

Unit 2 The Balance Sheet

Additional Reading： Effects of Business Transactions upon

the Balance Sheet

Unit 3 The Profit and Loss Account （Income Statement）

Additional Reading： Preparation of Income Statements

Unit 4 The Cash Flow Statement

Additional Reading： Statement of Changes

Unit 5 Tools of Analysis

Additional Reading： Horizontal Analysis and Vertical Analys

Unit 6 Financial Ratio Analysis

Additional Reading： Inflation and Financial Statements

Unit 7 Cost Flow

Additional Reading： Production Report

Unit 8 Cost-Volume-Profit Analysis

Additional Reading： The Analysis of Mixed Costs

Unit 9 Responsibility Accounting System

Additional Reading： Responsibility Accounting Centers

Unit 10 Multinational Financial Management

Additional Reading： Currency Futures

Appendix Ⅰ Reference Translation of the Main Texts

Appendix Ⅱ Key to the Exercises

Appendix Ⅲ Tapescripts

Appendix Ⅳ Glossary

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