实用会计英语

UNIT 1?THE WORLD OF ACCOUNTING 1

LESSON 1?ACCOUNTING AND ITS ENVIRONMENT 2

LESSON 2?ACCOUNTING CONCEPTUAL FRAMEWORK 11

LESSON 3?ACCOUNTING ELEMENTS, EQUATION AND DOUBLE ENTRY BOOKKEEPING 19

LESSON 4?ACCOUNTING CYCLE 25

PROJECT 1 39

UNIT 2?ACCOUNTING FOR SERVICE BUSINESS 41

LESSON 1?SERVICE BUSINESS AND ITS ACCOUNTING CYCLE 42

LESSON 2?ACCOUNTING FOR SERVICING BUSINESS 47

PROJECT 2 58

UNIT 3?ACCOUNTING FOR MERCHANDISING BUSINESS 71

LESSON 1?MERCHANDISING BUSINESS AND ITS OPERATING CYCLE 72

LESSON 2?RECORD PURCHASE TRANSACTIONS FOR MERCHANDISING BUSINESS 76

LESSON 3?RECORD SALES TRANSACTIONS FOR MERCHANDISING BUSINESS 82

PROJECT 3 87

UNIT 4?ACCOUNTING FOR MANUFACTURING BUSINESS 93

LESSON 1?MANUFACTURING BUSINESS AND ITS OPERATING CYCLE 94

LESSON 2?ANALYZE THE “COST OF GOODS MANUFACTURED” 102

LESSON 3?RECORD TRANSACTIONS FOR MANUFACTURING BUSINESS 108

PROJECT 4 114

UNIT 5?FINANCIAL STATEMENTS 117

LESSON 1?FINANCIAL STATEMENTS 118

LESSON 2?BALANCE SHEET 121

LESSON 3?INCOME STATEMENT 128

LESSON 4?CASH FLOW STATEMENT 133

PROJECT 5 139

TEXT TRANSLATIONS AND ANSWERS 142

UNIT 1 142

UNIT 2 155

UNIT 3 168

UNIT 4 176

UNIT 5 184

APPENDIX 193

REFERENCES 195

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