《财会英语》

Chapter 1The Role of Accounting1

Section A An Introduction to Accounting1

Section B The Framework of Accounting10

Chapter 2The Basic Structure of Financial Accounting23

Section A Elements of Financial Accounting23

Section B Accounting System35

Chapter 3Cash,Receivables and Temporary Investment49

Section A Cash49

Section B Receivables and Temporary Investment61

Chapter 4Inventory76

Section A Introducing Inventories76

Section B Determining Inventory Costs87

Chapter 5Analysis on Assets100

Section A Plant Assets100

Section B Natural Resources and Intangible Assets112

Chapter 6Analysis on Liabilities125

Section A Current Liabilities and Contingent Liabilities125

Section B Long-term Liabilities136

Chapter 7Accounting for Changing Prices152

Section A Accounting for Changes in Prices152

Section B Accounting for Foreign Currency Transactions and Translation167

Chapter 8Consolidation Accounting183

Section A Consolidation and Nonconsolidation183

Section B Methods of Consolidations194

Chapter 9Financial Reporting and Analysis209

Section A Illustrations of Financial Reportings and Analysis209

Section B Major Approaches to Financial Analysis225

后记241