会计英语

Unit 1  Accounting : the Language of Business
　Section 1 : The Purpose of Accounting and Financial Reporting  ~
　Section 2: Accounting Bases and Accounting Assumptions
　Section 3 : Qualitative Characteristics of Accounting Information
Unit 2  Cash
　Section 1: Cash and Internal Control
　Section 2: Internal Controls Ov.er Cash
Unit 3  Receivables
　Section 1 : Receivables
　Section 2 : Notes Receivable
Unit 4  Inventories
　Section ! : Inventory in Brief
　Section 2: Determining Actual Quantities in the Inventory
　Section 3 : Costs Included in Inventory
　Section 4: Inventory Accounting Systems
　Section 5 : Methods of Pricing Inventory at Cost
Unit 5  Investments
　Section 1 : Investments: the Classification and Valuation
　Section 2: International Accounting Differences
　Section 3 : Financial Instruments
　Section 4: Additional Issues for Investments
Unit 6  Property, Plant and Equipment
　Section 1 : Acquisition and Valuation of Plant and Equipment
　Section 2: Depreciation of Property, Plant and Equipment
　Section 3 : Disposal of Plant and Equipment
Unit 7  Intangible Assets
　Section 1 : Valuation of Intangibles
　Section 2 : Amortization or Impairment of Intangible Assets
　Section 3: Research and Development Costs
　Section 4: Identifiable Intangible Assets
　Section 5 : Goodwill
Unit 8  Liabilities
　Section 1 : Current Liabilities
　Section 2: Estimated Liabilities, Loss Contingencies, and Commitments   -"
　Section 3: Long-Term Liabilities
Unit 9  Stockholder's Equity
　Section 1: The Structure of the Owner's Equity
　Section 2: Accounting for Stock Transactions
　Section 3 : Capital Reserve
Unit 10  Income, Revenue, Expense and Profit
　Section 1 : Definition of Income, Revenue and Gains
　Section 2 : Revenue
　Section 3 : Expenses
　Section 4: Profit and Profit Distribution
Unit 11  Accounting Changes and Errors
　Section 1 : Types of Accounting Changes and Methods of Disclosure  ~
　Section 2: Accounting for a Change in Accounting Principle
　Section 3 : Accounting for a Change in an Estimate and a Reporting Entity
　Section 4 : Accounting for the Correction of an Error
Unit 12  Financial Statements
　Section 1 : Environment of Financial Reporting
　Section 2: Conceptual Framework of Financial Reporting
　Section 3: Financial Statements
　Section 4: Notes and Other Information
　Section 5 : Reformation of Financial Statements Presentation
Unit 13  Internal Control
　Section 1 : Concept of Internal Control
　Section 2 : Objectives and Elements of Internal Control
　Section 3 : Relationship of Objectives and Components
　Section 4: Roles and Responsibilities in Internal Control
　Section 5 : Fraud and Control Precision
Unit 14  Financial Statement Analysis
　Section 1 : Basics of Financial Statement Analysis
　Section 2 : Methods of Financial Statement Analysis
　Section 3: Sustainability and Irregular Items
　Section 4: Limitations of Financial Statement Analysis
Appendix A  Accounting Standard for Business Enterprises: Basic Standard   ~
Appendix B  Chart of Accounts (Chinese-English)
References