前言 Unit 1Accounting Definition3 Unit 2The Conventions of Accounting8 Unit 3The Accounting Process21 Unit 4Doubleentry Bookkeeping40 Unit 5Ledgers and Journals49 Unit 6The Balance Sheet57 Unit 7Income Statement65 Unit 8The Statement of Cash Flows72 Unit 9Assets79 Unit 10Liabilities90 Unit 11Owners Equity98 Unit 12Financial Statement Analysis109 Unit 13Accounting for Foreign Currency Transactions and Translation118 Unit 14Corporate Acquisition and Consolidated Financial Statements126 Unit 15Cost Elements134 Unit 16CostVolumeProfit Analysis140 Unit 17Tax Accounting147 Unit 18Auditing152 PART TWOILLUSTRATIONS AND EXERCISES Ⅰ Illustrations 171 Ⅱ Additional Exercises203 Appendix ⅠList of Accounting Terms 249 Appendix ⅡAccounting Law of the Peoples Republic of China262 Appendix ⅢAccounting Documents279 參考文獻313