Unit One Banking Facilities 1.Opening a New Banking Account 2.Drawing Money against a Traveler's Check Unit Two Accounting 1.What Is Accounting? 2.Accounting Functions Unit Three Accounting Equation 1.Accounting Elements 2.Accounting Equation Unit Four Accounting Accounts 1.Accounting Accounts 2.A Trial Balance Unit Five Financial Statements 1.Preparing Financial Statements 2.How to Prepare a Balance Sheet Unit Six An Income Statement 1.The Importance of an Income Statement 2.Talking about an Income Statement Unit Seven Cost Volume Profit Relationship 1.Budget Preparation 2.Cost Volume Profit Analysis Unit Eight Cost Accounting 1.Basic Ideas of Cost Accounting 2.How to Compute the Unit Cost Unit Nine Price 1.The Price of the Battery 2.Price Discount Unit Ten Credit Cards 1.About a Credit Card 2.How to Apply for a Credit Card Unit Eleven International Trade 1.A Dialogue about International Trade 2.Compensation Trade Unit Twelve Letter of Credit 1.The Terms of Payment 2.Making Amendments 附錄 附錄1.詞匯總表 附錄2.短語(yǔ)總匯 附錄3.經(jīng)營(yíng)核算術(shù)語(yǔ) 附錄4.世界部分國(guó)家及其貨幣名稱(chēng)表