Financial accounting English

Unit One General Introduction to Financial Accounting
Section 1 Accounting Equation and Accounting Elements
Section 2 T Account, Double-entry System, the Ledger and Chart of Accounts
Section 3 Journalizing and Posting
Section 4 Financial Statements

Unit Two Assets
Section 1 Accounting for Cash
Section 2 Accounting for Receivables
Section 3 Inventory Accounting
Section 4 Accounting for Non-current Assets

Unit Three Liabilities
Section 1 Current Liabilities
Section 2 Non-current Liabilities

Unit Four Owner's Equity
Section 1 Partnership Accounting
Section 2 Corporate Accounting

Unit Five Revenue
Section 1 Basic Concepts Relating to Revenue Recognition
Section 2 Accounting for Revenue

Unit Six Costs and Expenses
Section 1 Outline of Costs and Expenses
Section 2 Accounting for Costs
Section 3 Accounting for Expenses

Unit Seven Profit
Section 1 Definition of Profit
Section 2 Accounting for Profit

Unit Eight Financial Statements
Section 1 Review of Transactions and Summary of Account Balances for Whitman Company
Section 2 Balance Sheet
Section 3 Income Statement
Section 4 Statement of Cash Flows

Unit Nine Analyzing Financial Statements
Section 1 Purpose of Financial Statement Analysis
Section 2 Horizontal Analysis
Section 3 Vertical Analysis
Section 4 Ratio Analysis

Glossary
Key to Exercises
课文译文
第一单元
第二单元
第三单元
第四单元
第五单元
第六单元
第七单元
第八单元
第九单元
Bibliography