《西方会计基础 英汉对照》

Preface序3

HOW TO READ A FINANCIAL REPORT 如何阅读财务报表3

Rummarization概述12

The Balance Sheet 资产负债表17

Assets资产26

Liabilities负债42

Stockholders Equity股东权益49

Analyzing the Balance Sheet资产负债表分析56

The Income Statement损益表78

Analyzing the Income Statement损益表分析91

The Accumulated Retained Eamings Statement累积留存盈余表117

The Statement of Source and Application Funds 资金来源和资金占用表125

About Footnotes 关于附注138

The Last Words结束语147

Corporation 股份有限公司151

REFERENCE MATERIAL 参阅资料151

Corporation Accounting:Capital Stock 股份有限公司会计：股本167

Corporation Accounting:Retained Earnings股份有取公司会计：保留盈利175

Generally Accepted Accounting Principles 公认会计准则182

Accrual Basis Accounting and Cash Bsis Basis Accounting 权责发生制会计与收付实现制会计184

Financial Accounting and Managerial Accounting 财务会计与管理会计186

Partnership Accounting 合伙会计188

Cost Accounting 成本会计196

Accounting for Manufacturing Operations 制造业会计205

Steps in the Accounting Cycle 会计循环中的各个骤216

standard Costs 标准成本218

Variable,Fixed and Semivariable Costs 变动、固定与半变动成本230

Budget Preparation预算编制233

Vocabulary词汇236

Phrases and special Terms 短语和专业术语267