財(cái)金英語教程（下）

Unit 1 An Introduction to Accounting
Text-A The Accounting Cycle
Text-B Generally Accepted Accounting Principles and Organizations Concerned with GAAP
Unit 2 The Balance Sheet
Text-A Effects of Business Transactions Upon the Balance sheet
Text-B The TriaI Balance
Unit 3 The Profit and Loss Account(Income Statement)
Text-A Multiple-Step Income Statements
Text-B Single-Step Income Statements
Unit 4 The Cash Flow Statement
Text-A Statement of Changes：Working Capital Approach
Text-B Statement of Changes：Cash Approach
Unit 5 Tools of Analysis
Text-A Horizontal Analysis and Comparative Financial State-ment
Text-B Vertical Analysis and Common-size Financial State-ment
Unit 6 Financial Ratiol Analysis
Text-A Inflation and FinanciaI Statements．
Text-B Current-value Accounting
Unit 7 Flows of Costs
Text-A Production Report——Weighted-Average Method
Text-B Production Report-FIFo Method
Unit 8 Cost-Volume-Profit Analysis
Text-A The Analysis of Mixed Costs
Text-B Break-Even Analysis
Unit 9 Reqxx．ibilily Accounting System
Text-A Rseponsibility Accounting Centers
Text-B Budget Preparation and Capital Budgeti ng
Unit 10 Multinational Financial Management
Text-A Currency Futures
Text-B Currency Call Options
Appendix I Reference Translation of the Main Texts
Appendix II Key to the Exercises
Appendix III Tapescripts
Appendix IV Glossary