前言 一鱼三吃的聪明哲学 Chapter One THE PEOPLE 人 Unit One Choosing an Accountant/选择一个会计师 Unit Two A Career in Accounting/会计事业 Unit Three The Clients/客户 Chapter Two THE BASICS 基本规则 Unit One Keeping Good Records/把记录保存好 Unit Two Debits and Credits/借方与贷方 Unit Three Cash or Accrual/现金或应计 Chapter Three MONEY COMING IN AND GOING OUT 进来的钱与出去的钱 Unit One Assets and Liabilities/资产与负债 Unit Two Revenue and Expenses/收入与支出 Unit Three Posting to Ledgers/记入分类账 Chapter Four ANNUAL REPORT 年度报告 Unit One Balance Sheet/资产负债表 Unit Two Income Statement/收益表 Unit Three Cash Flow Statement/现金流量表 Chapter Five JOURNALS 日记账 Unit One Daily Summary of Sabs/每日销售摘要 Unit Two Sales and Receipts Journal/销货与收据簿 Unit Three Importance of Financial Documentafton/财务文件的重要性 Chapter Six ACCOUNTS账 Unit One Accounts Receivable/应收账 Unit Two Accounts Payable/应付账 Unit Three Pelb,Cash/零用金 Chapter Seven ADJUSTMENTS 调整 Unit One Depreciation/折旧 Unit Two Trial Balance/试算表 Unit Three Closing the Books/结算 Chapter Eight ALTERNATIVES其他选择 Unit One Bookkeepers/簿记员 Unit Two Computerized Accounting/计算机化会计 Unit Three Do itYou rself/自己动手做