《会计学》
【会计的定义，会计要素，会计公式，会计核算的前提，会计核算的一般原则，会计的基本职能和方法】
What is accounting
The Role of Accounting in Business
Business Ethics
Introduction to Accounting and Business
会计的定义
会计在经济活动中的角色
商业道德
会计与经济活动介绍
Profession of Accounting
Private Accounting
Public Accounting
Specialized Accounting Fields
会计学介绍
私人会计
公共会计
专业会计领域
Accounting Elements
Assets,
Liabilities,
Owner ’s Equity
Income
Cost and Expenses
Profit
The Accounting Equation
会计要素
资产
负债
所有者权益
收入
成本与费用
利润
会计公式
Accounting assumptions
Accounting Entity
Going Concern
Accounting Period
Monetary Measurement
Completing the Accounting Cycle
Fiscal Year
会计核算的前提
会计主体
持续经营
会计分期
货币计量
会计周期循环
会计年度
Generally Accepted Accounting Principles
Major Principles included in GAAP
Objective Principle
Materiality Principle
Consistency Principle
Conservatism Principle
Accrual-basis Accounting Principle
Adequate Disclosure Principle
Matching Principle
Realization Principle
Cost principle
公认会计准则
一般公认会计原则
客观性原则
重要性原则
一致性原则
稳健性原则
权责发生制原则
充分披露原则
配比原则
实现原则
成本原则。
Accounting Basic Functions and Methods
Accounting Calculation
Accounting Supervision
The Method of Accounting Analysis
The Method of Accounting Check
会计的基本职能和方法
会计核算
会计监督
会计分析方法
会计检查方法
【账户及基本机构，复式记账基本问题，借贷记账法，账户分类】
The Account and the Basic Constructions
Accounting account
Debit
Credit
Expansion of Basic Equation
账户及基本构成
会计科目
借方
贷方
会计方程式的延伸
Double entry bookkeeping
Debiting
Crediting
Simple Entry
Compound Entry
复式记账法
借记
贷记
简单分录
复合分录
Debit-credit Book Keeping
借贷记账法
Accounting Classification
Account Category Reference
Account Title
Chart of Accounts
会计科目分类
科目分类参考
会计科目
会计科目表
Analyzing Transactions
Usefulness of an Account
Characteristics of an Account
Analyzing and Summarizing Transactions in Accounts
经济业务分析
会计科目的作用
会计科目的特点
经济业务与会计科目的分析与总结
经济业务与资产负债表类科目
Debit and Credit Procedure
Debit and Credit Rules（5*5=25）
A Assets Increase↑Assets Decrease↓
L Liabilities Decrease↓Liabilities Decrease↑
O Stockholders ’ Equity Decrease↓Stockholders ’ Equity Increase↑
R Revenues Decrease↓Revenues Increase↑
E Expenses Increase↑Expense Decrease↓
借贷程序
借贷法则（5*5=25种组合）
资产增加； 资产减少
负债增加； 负债减少
股东权益减少； 股东权益增加
收入减少； 收入增加
费用增加； 费用减少
【会计凭证，会计账簿，会计凭证的意义及分类，原始凭证的填制与审核，记账凭证的填制与审核，会计凭证的传递与保管，会计账簿的设置与种类，会计账簿的登记，对账与结账】
Accounting Document
Source Document
Posting Document
会计凭证
原始凭证
记账凭证
Voucher
Descriptions
Stub
Invoice
收据
摘要
存根
发票
Bookkeeping
Journalizing
Cash journal
Deposit journal
The Ledger
Journal Ledger
Three-column form
Bookkeeping Procedure using Columnar Journal
Memorandum Record
簿记
日记账
现金日记账
银行存款日记账
分类账
日记账汇总
三栏账
多栏式日记账核算形式
备查账簿
Steps in the Recording Process
Posting
Trial Balance
T-Account
The Recording Process Illustrated
记录程序
过账
试算平衡
T 型账户
会计记录程序释义
Illustration of Analyzing and Summarizing Transactions
Trial Balance
Discovery and Correction of Errors
Discovery of Errors
Correction of Errors
经济业务分析案例说明
试算平衡表
试算不平衡问题发现与处理
试算不平衡问题发现
试算不平衡问题处理
Summary of Adjustment Process
Nature of the Adjusting Process
Recording Adjusting Entries
调整程序概述
调整程序的性质
调整记录的录制
Adjusting and Closing Entries
Journalizing and Posting Closing Entries
Post-Closing Trial Balance
Appendix: The Matching Concept and the Adjusting Process
会计分录的调整与审核
日记账与结账会计分录
结账后试算平衡表
附录：收支对应概念与调整程序
Work Sheet
Unadjusted Trial Balance Columns
Adjustments Columns
Adjusted Trial Balance Columns
Income Statement Balance Sheet Columns
试算平衡工作表
没有调整过的试算平衡表栏目
调整栏
调整过的试算平衡表栏目
损益表与资产负债表栏目
Closing Entries
Closing the Book
Appendix: Reversing Entries
结账分录
结账
附录：还原分录
【流动资产的核算，长期投资的核算，固定资产的核算，无形资产与递延资产的核算】
Current assets
Cash
Bank Deposit
Receivables
Notes Receivable
Inventories
流动资产
现金
银行存款
应收账款
应收票据
存货
Cash
Petty cash
Nature of Cash in Business
The Importance of Control Over Cash
Control of Cash Receipts
Controlling Cash Received form Cash Sales
Internal Control of Cash Payments
Basic Features of the Voucher System
现金
零用金
现金可使用的领域
现金控制的重要性
现金收入的控制
现货销售现金的控制
现金付款的内部控制
应付凭单制的基本特点
Bank Accounts as a Control Over Cash
Bank Reconciliation
Electronics Funds Transfer
银行账户的控制
银行余额调节表
电子资金转账
Receivables
Classification of receivables
Accounts Receivables
Notes Receivables
Other Receivables
Internal Control of Receivables
Uncollectible Receivables
Allowance Method of Accounting for Uncollectibles
Write-Offs to the Allowance Account
Estimating Uncollectibles
Direct Write-Off Method of Accounting for Uncollectibles
应收
应收款的分类
应收账款
应收票据
其他应收款
应收账款的内部控制
不能收回的应收账款
坏账计提
坏账冲销
坏账评估
直接坏账冲销的会计账务处理
Characteristics of Notes Receivable
Due Date
Interest
Maturity Value
Accounting for Notes Receivable
Receivables on the Balance Sheet
应收票据的特点
到期日
利息
到期价值
应收票据的会计处理
应收账款在资产负债表中的反映
Inventories
Internal Control of inventories
Effect of Inventory Error on Financial Statement
Inventory Cost Flow Assumption
存货
存货的内部控制
存货的反映错误对资产负债表的影响
存货成本流的假设
Inventory Costing Methods Under a Perpetual Inventory System
First-In, First-Out Method
Last-In, Last-Out Method
Average Cost Method
Computerized Perpetual Inventory Systems
永续盘存制下的成本计算方法
先进先出法
后进后出法
平均成本法
永续盘存制的电脑计算方法
Inventory Costing Methods Under a Periodic Inventory system
First-In, First-Out Method
Last-In, Last-Out Method
Average Cost Method
永续盘存制下的成本计算方法
先进先出法
后进后出法
平均成本法
Comparing Inventory Costing Methods
Use of the First-In, First-Out Method
Use of the Last-In, Last-Out Method
Use of the Average Cost Method
存货成本计算方法的比较
先进先出法的运用
后进后出法的运用
平均成本法的运用
Valuation of Inventory of Other Than Cost
Valuation of Lower of Cost or Market
Valuation at Net Realizable Value
非成本计价存货价值
低于成本或市场价的存货价值
净变现价值
Presentation of Merchandise Inventory on the Balance Sheet
Estimating Inventory Cost
Retail Method of Inventory Costing
Gross Profit Method of Estimating Inventories
受赠库存商品在资产负债表中的体现
评估存货成本
零售业务中的库存成本计价
存货的总毛利计算
Fixed Assets and Intangible Assets
Nature of fixed Assets
Costs of Acquiring Fixed Assets
Nature of Depreciation
固定资产和无形资产
固定资产
获得固定资产的成本
资产折旧
Accounting of Depreciation
Straight-Line Method
Units-of-Production Method
Declining-Balance Method
Comparing Depreciation Methods
Depreciation for Income Tax
Revising Depreciation Estimates
Composite Rate Method
折旧的会计处理
直线折旧法
产品单位年限折旧法
递减折旧法
不同的折旧法比较
修改折旧评估
混合折旧率计算法
Capital and Revenue Expenditures
Types of Capital Expenditures
Summary of Capital and Revenue
Expenditures
资本性支出与营业性支出
资本性支出的种类
资本与营业概述
支出
Disposal of Fixed Assets
Discarding Fixed Assets
Selling Fixed Assets
Exchanging Similar Fixed Assets
固定资产清理
固定资产的报废
固定资产的销售
固定资产的交易处理
Leasing Fixed Assets
Internal Control of Fixed Assets
固定资产的租赁
固定资产的内部控制
Nature Resources
Intangible Assets
Patents
Copyright and Trademarks
Goodwill
Financial Analysis for Fixed Assets and Intangible Assets
Appendix: Sum-of-the-Years-Digits Depreciation
资源的种类
无形资产
专利
版权与商标
商誉
固定资产与无形资产的财务分析
附录：年限折旧法
【费用成本的概念和分类，费用的归集与分配，成本核算程序与方法，生产企业供产销过程与成本的计算，期间费用的核算】
The Cost Concept
Responsibility Accounting for Profit Centers
Service Department Charges
Profit Center Reporting
成本概念
成本中心的责任会计
服务部门费用
成本中心报告
Introduction to Managerial Accounting and Job Order Cost Systems
The Differences between Managerial and Financial Accounting
The Management Accountant in the Organization
Manufacturing Cost Terms
Materials
Factory Labor
Factory Overhead Cost
管理会计与人力成本分批成本制
管理会计与财务会计的区别
组织中的管理会计
生产成本期间
材料
生产工人劳动力成本
制造费用
Cost Accounting System Overview
Job Order Cost Systems for Manufacturing Businesses
Materials
Factory Labor
Factory Overhead Cost
Work in Process
Finished Goods and Cost of Goods Sold
Sales
Summary of Cost Flows for Goodwill Printers
Job Order Costing for Decision Making
Job Order Cost Systems for Service Businesses
Appendix: Computerized Job Order Costing
成本会计概述
制造业的分批成本制
材料
生产工人劳动力成本
制造费用
在制品
产成品与销售成本
销售
成本流概述
决策制度的分批成本计算
服务业的分批成本计算
附录：分批成本制的电脑化
Process Cost Systems
Comparing Job Order Cost Floes for a Process Costing
Physical Flows and Cost Floes for a Process Manufacturer
The First-In, First-Out (Fifo) Method
Step 1: Determine the Units To Be Assigned Cost
Step 2: Calculate Equivalent Units of Production
Step 3: Determine the Cost per Equivalent Unit
Step 4: Allocate Cost to Transferred and Partially Completed Units
分步成本制
分步成本法相对与分批成本的优势
制造流程的物理流与成本流
先进先出法
步骤一、制定成本计算单位
步骤二、计算可换算单位产品
步骤三、确定每单位产品的成本
步骤四、分配成本至在制品或产成品
Bringing It All Together: The Cost of Production Report
Journal Entries for a Process Cost System
Using the Cost of Production Report for Decision Making
汇总：产品成本报告
分步成本制日记账
利用产品成本做决策
Just-in-Time Processing
JIT 流程
Cost Behavior and Cost-Volume-Profit Analysis
Cost Behavior
Variable Costs
Fixed Costs
Mixed Costs
Summary of Cost Behavior Concept
Report Variable and Fixed Costs
成本行为与本•量•利分析
成本行为
可变成本
固定成本
混合成本
成本行为概述
固定成本与可变成本报告
Cost-V olume-Profit Relationship
Contribution Margin Concept
本•量•利分析的内部关系
边际收益分析法的贡献
Mathematical Approach to Cost-Volume-Profit Analysis
Cost-V olume-Profit (Break-Even) Chart
Profit-V olume Chart
Use of Computers in Cost-Volume-Profit Analysis
本•量•利分析的数学方法
本•量•利分析图标
利润销售额图
计算机在本•量•利分析的应用
Sales Mix Considerations
Special Cost-Volume-Profit Analysis
混合销售所要考虑的因素
特殊本·量·利分析
Profit Reporting For Management Analysis
The Income Statement Under Variable Costing and Absorption Costing
Income from Operations When Units Manufactured Equal Units Sold
Income from Operations When Units Manufactured Are Less Than Units Sold
Comparing Income from Operations under Two Concepts
用于管理分析的利润报告
变动成本法与全部成本法下的损益表
当单位制造成本等于单位销售额的营运收入
当单位制造成本低于单位销售额的营运收入
两种观念下的收入
Income Analysis Under Variable Costing and Absorption Costing
Management ’s Use of Variable Costing and Absorption Costing
Controlling Costs
Pricing Products
Planning Production
Analyzing Market Segments
Analyzing Contribution Margins
变动成本法与全部成本法下的收入分析
变动成本法与全部成本法的管理应用
成本控制
产品定价
产量计划
市场分割分析
边际收益分析
Performance Evaluation Using Variances from Standard Costs
Standards
Setting Standards
Types of Standards
Reviewing and Revising Standards
Support and Criticism of Standards
标准成本法与实际差异的评估
标准成本
设定标准
标准的种类
标准的检查与修订
标准的维持与修订
Budgetary Performance Evaluation
Direct Materials Variances
Direct Materials Quantity Variances
Direct Materials Variance Relationships
Reporting Direct Materials Variances
预算的指标评估
原料差异
直接材料数量差异
直接材料关联差异
原料差异报告
Direct Labor Variances
Direct Labor Rate Variances
Direct Labor Time Variances
Direct Labor Variance Relationships
Reporting Direct Labor Variances
直接人工差异
直接人工分摊比例差异
直接人工时间差异
直接人工差异关系
直接人工差异报告
Factory Overhead Variances
The Factory Overhead Flexible Budget
Variable Factory Overhead Controllable Variance
Fixed Factory Overhead Controllable Variance
制造费用差异
制造费用弹性预算
制造费用可控制差异
固定制造费用可控制差异
Recording an Reporting Variances from Standards
Standards for Nonmanufacturing Expenses
Nonfinancial Performances Measures
差异记录与差异报告
非生产类费用标准
非财务类评估
Performance Evaluation for Decentralized Operations
Centralized an Decentralizated Operations
Advantage of Decentralization
Disadvantage of Decentralization
Responsibility Accounting
流水运作的性能评估
集中生产运作
流水线的优势
流水线的缺点
责任会计
Responsibility Accounting for Investment Centers
Rate of Return on Investment
Residual Income
Nonfinancial Divisional Performance Measurement
投资的责任会计
投资利润率
剩余所得
非财务类分摊方法
Transfer Pricing
Market Price Approach
Negotiated Price Approach
Cost Price Approach
转让定价
近市场定价
近议价定价
近成本定价
Differential Analysis and Product Pricing
Differential Analysis
Lease or Sell
Discontinue a Segment or Product
Make or Buy
Replace Equipment
Process or Sell
Accept Business at a Special Price
工资级差分析与产品定价
差异分析
租赁与销售
产品中止与阶段中止
制造与购买
设备替代
加工与销售
特价销售
【流动负债的核算，长期负债的核算，投入资本的核算，资本公积的核算，盈余公积和未分配利润的核算】
Current Liabilities
The Nature of Current Liabilities
Short-Term Notes Payable
Contingent Liabilities
流动负债
流动负债的界定
短期应付票据
或有负债
Payroll and Payroll Taxes
Liability for Employee Earnings
Deductions from Employee Earnings
Computing Employee Net Pay
Liability for Employer’s Payroll Taxes
应付工资与个人所得税
应付工资
薪资可扣除部分
实际支付工资净额
剔出代扣个人所得税后的应付工资
Accounting Systems for Payroll and Payroll Taxes
Payroll Register
Employee ’s Earnings Record
Payroll Checks
Payroll System Diagram
Internal Controls for Payroll Systems
工资及所得税申报系统
工资发放登记簿
员工工资清单
工资检查
员工工资系统框架图
工资系统的内部控制
Employees ’ Fringe Benefits
Vacation Pay
Pensions
Postretirement Benefits Other than Pensions
员工福利费
假期工资
养老金
退休金
Corporation: Organization, Capital Stock Transactions, and Dividends
Nature of a Corporation
Characteristics of a Corporation
Forming a Corporation
公司：组织架构、股票交易及红利
公司的性质
公司的特点
公司的形成
Sources of Paid-In Capital
实收资本的来源
Issuing Stock
Premium on Stock
No-Par Stock
发现股票
股票分红
无面值股票
Treasury Stock Transactions
Stock Splits
库存原始股交易
拆股
Accounting for Dividends
Cash Dividends
Stock Dividends
分红的会计处理
现金分红
股票分红
Corporations: Income and Taxes, Stockholders’ Equity, and Investments in Stocks
Corporations: Income Taxes
Allocation of Income Taxes
公司：收入和所得税、普通股和股票投资
公司：所得税
所得税的计提
Unusual Items that Affect the Income Statement
Discontinued Operation
Extraordinary Items
Changes in Accounting Principles
影响损益表的异常情况
终止运营
例外项目
会计准则的变更
Earning per Common Equity
Reporting Stockholders’ Equity
Reporting Paid-In Capital
Reporting Retained Earnings
Statement of Stockholders’ Equity
普通股的净收益
普通股报告
实收资本报告
未分配利润报告
普通股持有股东报告
Comprehensive Income
Accounting for Investments in Stocks
Short-Term Investments in Stocks
Long-Term Investments in Stocks
Sale of Investments in Stocks
综合所得
股票投资的会计处理
短期股票投资的处理
长期股票投资的处理
股票销售的处理
Business and Consolidations
Mergers and Corporations
Parent and Subsidiary Corporations
Consolidated Financial Statements
兼并与重组
两个公司合并
母子公司合并
合并财务报表
Bonds Payable and Investments in Bonds
Financial Corporations
Characteristics of Bonds Payable
The Present-Value Concept and Bonds Payable
Present Value of Face Amount of Bonds
Present Value of the Periodic Bond Interest Payments
应付债券与投资债券
财务公司
发现公司债券的特点
现值发行公司债券
面值发行公司债券
固定利率发行公司债券
Accounting for Bonds Payable
Bonds Issued at Face Amount
Bonds Issued at a Discount
Amortizing a Bond Discount
Bonds Issued at a Premium
Zero-Coupon Bonds
应付债券的会计处理
面值发行公司债券
折价发行公司债券
分期偿还公司债券
特别专项债券
无息债券
Bond Sinking Funds
Bond Redemption
偿债基金
债券赎回
Investment in Bonds
Accounting for Bond Investments--Purchase
Interest and Amortization
Accounting for Bond Investments—Sale
债券投资
债券投资之购买债券的会计处理
利率与摊销
债券投资之出售债券的会计处理
Corporation Balance Sheet
Balance Sheet Presentation of Bonds Payable
Balance Sheet Presentation of Bonds Investments
Appendix: Effective Interest Rate Method of Amortization
Amortization of Discount by the Interest Method
Amortization of Premium by the interest Method
公司资产负债表
应付债券在资产负债表中的体现
债券投资在资产负债表中的体现
附录：实际利率摊销
折价利率摊销
溢价利率摊销
【收入的确认，基本业务收入的核算，其他业务收入的核算】
【利润的构成及其计算，利润的核算，利润分配的核算，亏损弥补与上年利润的调整】
【财务会计报告的概念，资产负债表，损益表，现金流量表，财务分析】
Financial Statements
Balance sheet
Income Statement
Retained Earnings Statement
Statement of Cash Flows
Financial Analysis
财务报表
资产负债表
损益表
营业盈余表
现金流量表
财务分析
Statement of Cash Flows
Purpose of the Statement of Cash Flows
Reporting Cash Flows
Cash Flows from Operating Activities
Cash Flows from Investing Activities
Cash Flows from Financing Activities
Noncash investing and Financing Activities
No Cash Flow per Share
现金流量表
现金流量表的目的
现金流量报告
经营性活动现金流量
投资性活动现金流量
融资性活动现金流量
无现金的投资及融资活动
每股无现金流量
Statement of Cash Flows—The Indirect Method
Retained Earnings
Common Stock
Bonds Payable
Building
Land
Preparing the Statement of Cash Flows
现金流量表编制——间接法
未分配利润
普通股
应付债券
在建工程
土地
现金流量表编制
Statement of Cash Flows—The Direct Method
Cash Received from Customers
Cash Payments for Merchandise
Cash Payments for Operating Expenses
Gain on Sale of Land
Interest Expenses
Cash Payments for Income Taxes
Reporting Cash Flows from Operating
Activities —Direct Method
现金流量表编制——直接法
客户回款
商品付款
营业费用
土地销售
利息支出
现金支付与所得税
经营性活动现金流
直接法的各类现金流量涉及的活动
Financial Statement Analysis
Basic Analytical Procedures
Horizontal Analysis
Vertical Analysis
Common-Size Statements
Other Analytical Measures
财务报表分析
基础的分析步骤
水平分析
垂直分析
总体计算报表
其他分析方法
Solvency Analysis
Current Position Analysis
Accounts Receivable Analysis
Inventory Analysis
Ratio of Fixed Assets to Long Term Liabilities
Ratio of Liabilities to Stockholders’ Equity
Number of Times Interest Charges Earned
偿付能力分析
本期财务状况分析
应收账款分析
存货分析
固定资产与长期负债比率分析
负债与所有者权益比率分析
利息支出与利息所得对比分析
Profitability Analysis
Ratio of Net Sales to Assets
Rate Earned on Total Assets
Rate Earned on Stockholders’ Equity
Rate Earned on Common Stockholders’ Equity
Earning per Share on Common Stock
Price-Earnings Ratio
Dividends per Share and Dividend Yield
收益率分析
净销售额与资产比率
净盈利与总资产对比
净盈利与所有者权益比例
净盈利与普通股比例
普通股每股净盈利
本益比
每股股息与股息生息率
Summary Annual Reports
Financial Highlights
President ’s Letter to the Stockholders
Management Report
Independent Auditors’ Report
Historical Summary
Other Information
年度综合报告
财务重要事件汇报
董事长向股东大会致词
经营管理报告
独立审计报告
历史事件摘要
其他信息披露
【会计规范体系与会计工作组织，组织会计工作的意义与要求，会计机构与会计工作人员，会计档案的保管】
【会计核算组织程序的意义与要求，记账凭证核算组织程序，科目汇总表核算组织程序，日记总账的核算组织程序，多栏式日记账核算组织程序】
Accounting Procedure
Bookkeeping Procedure using Vouchers
Bookkeeping Procedure using Categorized Accounts Summary
Bookkeeping Procedure using Columnar Journal
Bookkeeping Procedure using Summary Voucher
会计核算程序
记账凭证核算程序
科目汇总表核算程序
多栏式日记账核算程序
汇总记账凭证核算程序
【内部控制的基本原理，财产清查的意义和种类，财产清查的方法，财产清查结果的处理】
Internal Control
The principles of Internal Control
Inspection of assets
Reevaluation of fixed asset
内部控制
内部控制的基本原理
资产清查
固定资产重估
其中有涉及商业会计方面的会计核算处理，例如商品的买卖、价格折扣与现金折扣计算等。 还有工业会计的成本核算。
Deferred Expense (Prepaid Expenses)
Deferred Revenue (Unearned Revenue)
Accrued Expense (Accrued Assets)
Fixed Assets
（历史成本发生原则与资本性收支原则） 收支对应概念
延期费用（预付费用）
递延收入（预收收入）
增长费用（增长资产）
固定资产
Analyzing Transactions
Usefulness of an Account
Characteristics of an Account
Analyzing and Summarizing Transactions in Accounts Transactions and Balance Sheet Accounts
Income Statement Accounts
Dividends
Normal Balance of Accounts
经济业务分析
会计科目的作用
会计科目的特点
经济业务与会计科目的分析与总结
经济业务与资产负债表类科目
损益表会计科目
利润分配表
账户余额汇总表
Budgeting
Nature and Objective of Budgeting
Objectives of Budgeting
Human Behavior and Budgeting
预算
预算目标的种类
预算目标
预算与人类行为
Budgeting Systems
Static Budget
Flexible Budget
Computerized Budgeting Systems 预算体系
静态预算
弹性预算
预算系统的电脑化
Mater Budget
Income Statement Budgets
Sales Budget
Direct Material Purchases Budget
Direct Labor Cost Budget
Factory Overhead Cost Budget
Selling and Administrative Expenses Budget Budget Income Statement
主预算
收入报表预算
销售预算
直接材料采购预算
直接人工成本预算
制造成本预算
销售与管理费用预算
收入预算
Balance Sheet Budget
Cash Budget
Capital Expenditure Budget
Budgeted Balance Sheet
资产预算表
现金预算表
资本支出类预算
资产负债表预算
《会计学》
【会计的定义，会计要素，会计公式，会计核算的前提，会计核算的一般原则，会计的基本职能和方法】
What is accounting
The Role of Accounting in Business
Business Ethics
Introduction to Accounting and Business
会计的定义
会计在经济活动中的角色
商业道德
会计与经济活动介绍
Profession of Accounting
Private Accounting
Public Accounting
Specialized Accounting Fields
会计学介绍
私人会计
公共会计
专业会计领域
Accounting Elements
Assets,
Liabilities,
Owner ’s Equity
Income
Cost and Expenses
Profit
The Accounting Equation
会计要素
资产
负债
所有者权益
收入
成本与费用
利润
会计公式
Accounting assumptions
Accounting Entity
Going Concern
Accounting Period
Monetary Measurement
Completing the Accounting Cycle
Fiscal Year
会计核算的前提
会计主体
持续经营
会计分期
货币计量
会计周期循环
会计年度
Generally Accepted Accounting Principles
Major Principles included in GAAP
Objective Principle
Materiality Principle
Consistency Principle
Conservatism Principle
Accrual-basis Accounting Principle
Adequate Disclosure Principle
Matching Principle
Realization Principle
Cost principle
公认会计准则
一般公认会计原则
客观性原则
重要性原则
一致性原则
稳健性原则
权责发生制原则
充分披露原则
配比原则
实现原则
成本原则。
Accounting Basic Functions and Methods
Accounting Calculation
Accounting Supervision
The Method of Accounting Analysis
The Method of Accounting Check
会计的基本职能和方法
会计核算
会计监督
会计分析方法
会计检查方法
【账户及基本机构，复式记账基本问题，借贷记账法，账户分类】
The Account and the Basic Constructions
Accounting account
Debit
Credit
Expansion of Basic Equation
账户及基本构成
会计科目
借方
贷方
会计方程式的延伸
Double entry bookkeeping
Debiting
Crediting
Simple Entry
Compound Entry
复式记账法
借记
贷记
简单分录
复合分录
Debit-credit Book Keeping
借贷记账法
Accounting Classification
Account Category Reference
Account Title
Chart of Accounts
会计科目分类
科目分类参考
会计科目
会计科目表
Analyzing Transactions
Usefulness of an Account
Characteristics of an Account
Analyzing and Summarizing Transactions in Accounts
经济业务分析
会计科目的作用
会计科目的特点
经济业务与会计科目的分析与总结
经济业务与资产负债表类科目
Debit and Credit Procedure
Debit and Credit Rules（5*5=25）
A Assets Increase↑Assets Decrease↓
L Liabilities Decrease↓Liabilities Decrease↑
O Stockholders ’ Equity Decrease↓Stockholders ’ Equity Increase↑
R Revenues Decrease↓Revenues Increase↑
E Expenses Increase↑Expense Decrease↓
借贷程序
借贷法则（5*5=25种组合）
资产增加； 资产减少
负债增加； 负债减少
股东权益减少； 股东权益增加
收入减少； 收入增加
费用增加； 费用减少
【会计凭证，会计账簿，会计凭证的意义及分类，原始凭证的填制与审核，记账凭证的填制与审核，会计凭证的传递与保管，会计账簿的设置与种类，会计账簿的登记，对账与结账】
Accounting Document
Source Document
Posting Document
会计凭证
原始凭证
记账凭证
Voucher
Descriptions
Stub
Invoice
收据
摘要
存根
发票
Bookkeeping
Journalizing
Cash journal
Deposit journal
The Ledger
Journal Ledger
Three-column form
Bookkeeping Procedure using Columnar Journal
Memorandum Record
簿记
日记账
现金日记账
银行存款日记账
分类账
日记账汇总
三栏账
多栏式日记账核算形式
备查账簿
Steps in the Recording Process
Posting
Trial Balance
T-Account
The Recording Process Illustrated
记录程序
过账
试算平衡
T 型账户
会计记录程序释义
Illustration of Analyzing and Summarizing Transactions
Trial Balance
Discovery and Correction of Errors
Discovery of Errors
Correction of Errors
经济业务分析案例说明
试算平衡表
试算不平衡问题发现与处理
试算不平衡问题发现
试算不平衡问题处理
Summary of Adjustment Process
Nature of the Adjusting Process
Recording Adjusting Entries
调整程序概述
调整程序的性质
调整记录的录制
Adjusting and Closing Entries
Journalizing and Posting Closing Entries
Post-Closing Trial Balance
Appendix: The Matching Concept and the Adjusting Process
会计分录的调整与审核
日记账与结账会计分录
结账后试算平衡表
附录：收支对应概念与调整程序
Work Sheet
Unadjusted Trial Balance Columns
Adjustments Columns
Adjusted Trial Balance Columns
Income Statement Balance Sheet Columns
试算平衡工作表
没有调整过的试算平衡表栏目
调整栏
调整过的试算平衡表栏目
损益表与资产负债表栏目
Closing Entries
Closing the Book
Appendix: Reversing Entries
结账分录
结账
附录：还原分录
【流动资产的核算，长期投资的核算，固定资产的核算，无形资产与递延资产的核算】
Current assets
Cash
Bank Deposit
Receivables
Notes Receivable
Inventories
流动资产
现金
银行存款
应收账款
应收票据
存货
Cash
Petty cash
Nature of Cash in Business
The Importance of Control Over Cash
Control of Cash Receipts
Controlling Cash Received form Cash Sales
Internal Control of Cash Payments
Basic Features of the Voucher System
现金
零用金
现金可使用的领域
现金控制的重要性
现金收入的控制
现货销售现金的控制
现金付款的内部控制
应付凭单制的基本特点
Bank Accounts as a Control Over Cash
Bank Reconciliation
Electronics Funds Transfer
银行账户的控制
银行余额调节表
电子资金转账
Receivables
Classification of receivables
Accounts Receivables
Notes Receivables
Other Receivables
Internal Control of Receivables
Uncollectible Receivables
Allowance Method of Accounting for Uncollectibles
Write-Offs to the Allowance Account
Estimating Uncollectibles
Direct Write-Off Method of Accounting for Uncollectibles
应收
应收款的分类
应收账款
应收票据
其他应收款
应收账款的内部控制
不能收回的应收账款
坏账计提
坏账冲销
坏账评估
直接坏账冲销的会计账务处理
Characteristics of Notes Receivable
Due Date
Interest
Maturity Value
Accounting for Notes Receivable
Receivables on the Balance Sheet
应收票据的特点
到期日
利息
到期价值
应收票据的会计处理
应收账款在资产负债表中的反映
Inventories
Internal Control of inventories
Effect of Inventory Error on Financial Statement
Inventory Cost Flow Assumption
存货
存货的内部控制
存货的反映错误对资产负债表的影响
存货成本流的假设
Inventory Costing Methods Under a Perpetual Inventory System
First-In, First-Out Method
Last-In, Last-Out Method
Average Cost Method
Computerized Perpetual Inventory Systems
永续盘存制下的成本计算方法
先进先出法
后进后出法
平均成本法
永续盘存制的电脑计算方法
Inventory Costing Methods Under a Periodic Inventory system
First-In, First-Out Method
Last-In, Last-Out Method
Average Cost Method
永续盘存制下的成本计算方法
先进先出法
后进后出法
平均成本法
Comparing Inventory Costing Methods
Use of the First-In, First-Out Method
Use of the Last-In, Last-Out Method
Use of the Average Cost Method
存货成本计算方法的比较
先进先出法的运用
后进后出法的运用
平均成本法的运用
Valuation of Inventory of Other Than Cost
Valuation of Lower of Cost or Market
Valuation at Net Realizable Value
非成本计价存货价值
低于成本或市场价的存货价值
净变现价值
Presentation of Merchandise Inventory on the Balance Sheet
Estimating Inventory Cost
Retail Method of Inventory Costing
Gross Profit Method of Estimating Inventories
受赠库存商品在资产负债表中的体现
评估存货成本
零售业务中的库存成本计价
存货的总毛利计算
Fixed Assets and Intangible Assets
Nature of fixed Assets
Costs of Acquiring Fixed Assets
Nature of Depreciation
固定资产和无形资产
固定资产
获得固定资产的成本
资产折旧
Accounting of Depreciation
Straight-Line Method
Units-of-Production Method
Declining-Balance Method
Comparing Depreciation Methods
Depreciation for Income Tax
Revising Depreciation Estimates
Composite Rate Method
折旧的会计处理
直线折旧法
产品单位年限折旧法
递减折旧法
不同的折旧法比较
修改折旧评估
混合折旧率计算法
Capital and Revenue Expenditures
Types of Capital Expenditures
Summary of Capital and Revenue
Expenditures
资本性支出与营业性支出
资本性支出的种类
资本与营业概述
支出
Disposal of Fixed Assets
Discarding Fixed Assets
Selling Fixed Assets
Exchanging Similar Fixed Assets
固定资产清理
固定资产的报废
固定资产的销售
固定资产的交易处理
Leasing Fixed Assets
Internal Control of Fixed Assets
固定资产的租赁
固定资产的内部控制
Nature Resources
Intangible Assets
Patents
Copyright and Trademarks
Goodwill
Financial Analysis for Fixed Assets and Intangible Assets
Appendix: Sum-of-the-Years-Digits Depreciation
资源的种类
无形资产
专利
版权与商标
商誉
固定资产与无形资产的财务分析
附录：年限折旧法
【费用成本的概念和分类，费用的归集与分配，成本核算程序与方法，生产企业供产销过程与成本的计算，期间费用的核算】
The Cost Concept
Responsibility Accounting for Profit Centers
Service Department Charges
Profit Center Reporting
成本概念
成本中心的责任会计
服务部门费用
成本中心报告
Introduction to Managerial Accounting and Job Order Cost Systems
The Differences between Managerial and Financial Accounting
The Management Accountant in the Organization
Manufacturing Cost Terms
Materials
Factory Labor
Factory Overhead Cost
管理会计与人力成本分批成本制
管理会计与财务会计的区别
组织中的管理会计
生产成本期间
材料
生产工人劳动力成本
制造费用
Cost Accounting System Overview
Job Order Cost Systems for Manufacturing Businesses
Materials
Factory Labor
Factory Overhead Cost
Work in Process
Finished Goods and Cost of Goods Sold
Sales
Summary of Cost Flows for Goodwill Printers
Job Order Costing for Decision Making
Job Order Cost Systems for Service Businesses
Appendix: Computerized Job Order Costing
成本会计概述
制造业的分批成本制
材料
生产工人劳动力成本
制造费用
在制品
产成品与销售成本
销售
成本流概述
决策制度的分批成本计算
服务业的分批成本计算
附录：分批成本制的电脑化
Process Cost Systems
Comparing Job Order Cost Floes for a Process Costing
Physical Flows and Cost Floes for a Process Manufacturer
The First-In, First-Out (Fifo) Method
Step 1: Determine the Units To Be Assigned Cost
Step 2: Calculate Equivalent Units of Production
Step 3: Determine the Cost per Equivalent Unit
Step 4: Allocate Cost to Transferred and Partially Completed Units
分步成本制
分步成本法相对与分批成本的优势
制造流程的物理流与成本流
先进先出法
步骤一、制定成本计算单位
步骤二、计算可换算单位产品
步骤三、确定每单位产品的成本
步骤四、分配成本至在制品或产成品
Bringing It All Together: The Cost of Production Report
Journal Entries for a Process Cost System
Using the Cost of Production Report for Decision Making
汇总：产品成本报告
分步成本制日记账
利用产品成本做决策
Just-in-Time Processing
JIT 流程
Cost Behavior and Cost-Volume-Profit Analysis
Cost Behavior
Variable Costs
Fixed Costs
Mixed Costs
Summary of Cost Behavior Concept
Report Variable and Fixed Costs
成本行为与本•量•利分析
成本行为
可变成本
固定成本
混合成本
成本行为概述
固定成本与可变成本报告
Cost-V olume-Profit Relationship
Contribution Margin Concept
本•量•利分析的内部关系
边际收益分析法的贡献
Mathematical Approach to Cost-Volume-Profit Analysis
Cost-V olume-Profit (Break-Even) Chart
Profit-V olume Chart
Use of Computers in Cost-Volume-Profit Analysis
本•量•利分析的数学方法
本•量•利分析图标
利润销售额图
计算机在本•量•利分析的应用
Sales Mix Considerations
Special Cost-Volume-Profit Analysis
混合销售所要考虑的因素
特殊本·量·利分析
Profit Reporting For Management Analysis
The Income Statement Under Variable Costing and Absorption Costing
Income from Operations When Units Manufactured Equal Units Sold
Income from Operations When Units Manufactured Are Less Than Units Sold
Comparing Income from Operations under Two Concepts
用于管理分析的利润报告
变动成本法与全部成本法下的损益表
当单位制造成本等于单位销售额的营运收入
当单位制造成本低于单位销售额的营运收入
两种观念下的收入
Income Analysis Under Variable Costing and Absorption Costing
Management ’s Use of Variable Costing and Absorption Costing
Controlling Costs
Pricing Products
Planning Production
Analyzing Market Segments
Analyzing Contribution Margins
变动成本法与全部成本法下的收入分析
变动成本法与全部成本法的管理应用
成本控制
产品定价
产量计划
市场分割分析
边际收益分析
Performance Evaluation Using Variances from Standard Costs
Standards
Setting Standards
Types of Standards
Reviewing and Revising Standards
Support and Criticism of Standards
标准成本法与实际差异的评估
标准成本
设定标准
标准的种类
标准的检查与修订
标准的维持与修订
Budgetary Performance Evaluation
Direct Materials Variances
Direct Materials Quantity Variances
Direct Materials Variance Relationships
Reporting Direct Materials Variances
预算的指标评估
原料差异
直接材料数量差异
直接材料关联差异
原料差异报告
Direct Labor Variances
Direct Labor Rate Variances
Direct Labor Time Variances
Direct Labor Variance Relationships
Reporting Direct Labor Variances
直接人工差异
直接人工分摊比例差异
直接人工时间差异
直接人工差异关系
直接人工差异报告
Factory Overhead Variances
The Factory Overhead Flexible Budget
Variable Factory Overhead Controllable Variance
Fixed Factory Overhead Controllable Variance
制造费用差异
制造费用弹性预算
制造费用可控制差异
固定制造费用可控制差异
Recording an Reporting Variances from Standards
Standards for Nonmanufacturing Expenses
Nonfinancial Performances Measures
差异记录与差异报告
非生产类费用标准
非财务类评估
Performance Evaluation for Decentralized Operations
Centralized an Decentralizated Operations
Advantage of Decentralization
Disadvantage of Decentralization
Responsibility Accounting
流水运作的性能评估
集中生产运作
流水线的优势
流水线的缺点
责任会计
Responsibility Accounting for Investment Centers
Rate of Return on Investment
Residual Income
Nonfinancial Divisional Performance Measurement
投资的责任会计
投资利润率
剩余所得
非财务类分摊方法
Transfer Pricing
Market Price Approach
Negotiated Price Approach
Cost Price Approach
转让定价
近市场定价
近议价定价
近成本定价
Differential Analysis and Product Pricing
Differential Analysis
Lease or Sell
Discontinue a Segment or Product
Make or Buy
Replace Equipment
Process or Sell
Accept Business at a Special Price
工资级差分析与产品定价
差异分析
租赁与销售
产品中止与阶段中止
制造与购买
设备替代
加工与销售
特价销售
【流动负债的核算，长期负债的核算，投入资本的核算，资本公积的核算，盈余公积和未分配利润的核算】
Current Liabilities
The Nature of Current Liabilities
Short-Term Notes Payable
Contingent Liabilities
流动负债
流动负债的界定
短期应付票据
或有负债
Payroll and Payroll Taxes
Liability for Employee Earnings
Deductions from Employee Earnings
Computing Employee Net Pay
Liability for Employer’s Payroll Taxes
应付工资与个人所得税
应付工资
薪资可扣除部分
实际支付工资净额
剔出代扣个人所得税后的应付工资
Accounting Systems for Payroll and Payroll Taxes
Payroll Register
Employee ’s Earnings Record
Payroll Checks
Payroll System Diagram
Internal Controls for Payroll Systems
工资及所得税申报系统
工资发放登记簿
员工工资清单
工资检查
员工工资系统框架图
工资系统的内部控制
Employees ’ Fringe Benefits
Vacation Pay
Pensions
Postretirement Benefits Other than Pensions
员工福利费
假期工资
养老金
退休金
Corporation: Organization, Capital Stock Transactions, and Dividends
Nature of a Corporation
Characteristics of a Corporation
Forming a Corporation
公司：组织架构、股票交易及红利
公司的性质
公司的特点
公司的形成
Sources of Paid-In Capital
实收资本的来源
Issuing Stock
Premium on Stock
No-Par Stock
发现股票
股票分红
无面值股票
Treasury Stock Transactions
Stock Splits
库存原始股交易
拆股
Accounting for Dividends
Cash Dividends
Stock Dividends
分红的会计处理
现金分红
股票分红
Corporations: Income and Taxes, Stockholders’ Equity, and Investments in Stocks
Corporations: Income Taxes
Allocation of Income Taxes
公司：收入和所得税、普通股和股票投资
公司：所得税
所得税的计提
Unusual Items that Affect the Income Statement
Discontinued Operation
Extraordinary Items
Changes in Accounting Principles
影响损益表的异常情况
终止运营
例外项目
会计准则的变更
Earning per Common Equity
Reporting Stockholders’ Equity
Reporting Paid-In Capital
Reporting Retained Earnings
Statement of Stockholders’ Equity
普通股的净收益
普通股报告
实收资本报告
未分配利润报告
普通股持有股东报告
Comprehensive Income
Accounting for Investments in Stocks
Short-Term Investments in Stocks
Long-Term Investments in Stocks
Sale of Investments in Stocks
综合所得
股票投资的会计处理
短期股票投资的处理
长期股票投资的处理
股票销售的处理
Business and Consolidations
Mergers and Corporations
Parent and Subsidiary Corporations
Consolidated Financial Statements
兼并与重组
两个公司合并
母子公司合并
合并财务报表
Bonds Payable and Investments in Bonds
Financial Corporations
Characteristics of Bonds Payable
The Present-Value Concept and Bonds Payable
Present Value of Face Amount of Bonds
Present Value of the Periodic Bond Interest Payments
应付债券与投资债券
财务公司
发现公司债券的特点
现值发行公司债券
面值发行公司债券
固定利率发行公司债券
Accounting for Bonds Payable
Bonds Issued at Face Amount
Bonds Issued at a Discount
Amortizing a Bond Discount
Bonds Issued at a Premium
Zero-Coupon Bonds
应付债券的会计处理
面值发行公司债券
折价发行公司债券
分期偿还公司债券
特别专项债券
无息债券
Bond Sinking Funds
Bond Redemption
偿债基金
债券赎回
Investment in Bonds
Accounting for Bond Investments--Purchase
Interest and Amortization
Accounting for Bond Investments—Sale
债券投资
债券投资之购买债券的会计处理
利率与摊销
债券投资之出售债券的会计处理
Corporation Balance Sheet
Balance Sheet Presentation of Bonds Payable
Balance Sheet Presentation of Bonds Investments
Appendix: Effective Interest Rate Method of Amortization
Amortization of Discount by the Interest Method
Amortization of Premium by the interest Method
公司资产负债表
应付债券在资产负债表中的体现
债券投资在资产负债表中的体现
附录：实际利率摊销
折价利率摊销
溢价利率摊销
【收入的确认，基本业务收入的核算，其他业务收入的核算】
【利润的构成及其计算，利润的核算，利润分配的核算，亏损弥补与上年利润的调整】
【财务会计报告的概念，资产负债表，损益表，现金流量表，财务分析】
Financial Statements
Balance sheet
Income Statement
Retained Earnings Statement
Statement of Cash Flows
Financial Analysis
财务报表
资产负债表
损益表
营业盈余表
现金流量表
财务分析
Statement of Cash Flows
Purpose of the Statement of Cash Flows
Reporting Cash Flows
Cash Flows from Operating Activities
Cash Flows from Investing Activities
Cash Flows from Financing Activities
Noncash investing and Financing Activities
No Cash Flow per Share
现金流量表
现金流量表的目的
现金流量报告
经营性活动现金流量
投资性活动现金流量
融资性活动现金流量
无现金的投资及融资活动
每股无现金流量
Statement of Cash Flows—The Indirect Method
Retained Earnings
Common Stock
Bonds Payable
Building
Land
Preparing the Statement of Cash Flows
现金流量表编制——间接法
未分配利润
普通股
应付债券
在建工程
土地
现金流量表编制
Statement of Cash Flows—The Direct Method
Cash Received from Customers
Cash Payments for Merchandise
Cash Payments for Operating Expenses
Gain on Sale of Land
Interest Expenses
Cash Payments for Income Taxes
Reporting Cash Flows from Operating
Activities —Direct Method
现金流量表编制——直接法
客户回款
商品付款
营业费用
土地销售
利息支出
现金支付与所得税
经营性活动现金流
直接法的各类现金流量涉及的活动
Financial Statement Analysis
Basic Analytical Procedures
Horizontal Analysis
Vertical Analysis
Common-Size Statements
Other Analytical Measures
财务报表分析
基础的分析步骤
水平分析
垂直分析
总体计算报表
其他分析方法
Solvency Analysis
Current Position Analysis
Accounts Receivable Analysis
Inventory Analysis
Ratio of Fixed Assets to Long Term Liabilities
Ratio of Liabilities to Stockholders’ Equity
Number of Times Interest Charges Earned
偿付能力分析
本期财务状况分析
应收账款分析
存货分析
固定资产与长期负债比率分析
负债与所有者权益比率分析
利息支出与利息所得对比分析
Profitability Analysis
Ratio of Net Sales to Assets
Rate Earned on Total Assets
Rate Earned on Stockholders’ Equity
Rate Earned on Common Stockholders’ Equity
Earning per Share on Common Stock
Price-Earnings Ratio
Dividends per Share and Dividend Yield
收益率分析
净销售额与资产比率
净盈利与总资产对比
净盈利与所有者权益比例
净盈利与普通股比例
普通股每股净盈利
本益比
每股股息与股息生息率
Summary Annual Reports
Financial Highlights
President ’s Letter to the Stockholders
Management Report
Independent Auditors’ Report
Historical Summary
Other Information
年度综合报告
财务重要事件汇报
董事长向股东大会致词
经营管理报告
独立审计报告
历史事件摘要
其他信息披露
【会计规范体系与会计工作组织，组织会计工作的意义与要求，会计机构与会计工作人员，会计档案的保管】
【会计核算组织程序的意义与要求，记账凭证核算组织程序，科目汇总表核算组织程序，日记总账的核算组织程序，多栏式日记账核算组织程序】
Accounting Procedure
Bookkeeping Procedure using Vouchers
Bookkeeping Procedure using Categorized Accounts Summary
Bookkeeping Procedure using Columnar Journal
Bookkeeping Procedure using Summary Voucher
会计核算程序
记账凭证核算程序
科目汇总表核算程序
多栏式日记账核算程序
汇总记账凭证核算程序
【内部控制的基本原理，财产清查的意义和种类，财产清查的方法，财产清查结果的处理】
Internal Control
The principles of Internal Control
Inspection of assets
Reevaluation of fixed asset
内部控制
内部控制的基本原理
资产清查
固定资产重估
其中有涉及商业会计方面的会计核算处理，例如商品的买卖、价格折扣与现金折扣计算等。 还有工业会计的成本核算。
Deferred Expense (Prepaid Expenses)
Deferred Revenue (Unearned Revenue)
Accrued Expense (Accrued Assets)
Fixed Assets
（历史成本发生原则与资本性收支原则） 收支对应概念
延期费用（预付费用）
递延收入（预收收入）
增长费用（增长资产）
固定资产
Analyzing Transactions
Usefulness of an Account
Characteristics of an Account
Analyzing and Summarizing Transactions in Accounts Transactions and Balance Sheet Accounts
Income Statement Accounts
Dividends
Normal Balance of Accounts
经济业务分析
会计科目的作用
会计科目的特点
经济业务与会计科目的分析与总结
经济业务与资产负债表类科目
损益表会计科目
利润分配表
账户余额汇总表
Budgeting
Nature and Objective of Budgeting
Objectives of Budgeting
Human Behavior and Budgeting
预算
预算目标的种类
预算目标
预算与人类行为
Budgeting Systems
Static Budget
Flexible Budget
Computerized Budgeting Systems 预算体系
静态预算
弹性预算
预算系统的电脑化
Mater Budget
Income Statement Budgets
Sales Budget
Direct Material Purchases Budget
Direct Labor Cost Budget
Factory Overhead Cost Budget
Selling and Administrative Expenses Budget Budget Income Statement
主预算
收入报表预算
销售预算
直接材料采购预算
直接人工成本预算
制造成本预算
销售与管理费用预算
收入预算
Balance Sheet Budget
Cash Budget
Capital Expenditure Budget
Budgeted Balance Sheet
资产预算表
现金预算表
资本支出类预算
资产负债表预算