财务会计英语[电子资源.图书]

Chapter 1 General Introduction
Part Ⅰ.Accounting And Its Classification
Part Ⅱ.Accounting Functions
Part Ⅲ.Users Of Accounting
Part Ⅳ.Accounting Profession
Part Ⅴ.Accounting Assumptions And The Major Accounting Principles
Part Ⅵ.Accounting Standard Formulating Organizations
Chapter 2 Accounting Elements And Accounting Equation
Part Ⅰ.Accounting Object And Accounting Elements
Part Ⅱ.Static Accounting Elements And Quatitative Relation
Part Ⅲ.Dynamic Accounting Elements And The Quantitative Relation
Part Ⅳ.Accounting Equation
Part Ⅴ.Transactions And The Accounting Equation
Chapter 3 Accounting Cycle(Ⅰ)
Part Ⅰ.Establishment Of Accounting Chart
Part Ⅱ.Establishment Of Accounts
Part Ⅲ.Double-entry System
Part Ⅳ.Journals And Journalizing
Part Ⅴ.General Ledger And Posting
Part Ⅵ.Trial Balance
Part Ⅶ.Special Journals And Subsidiary Ledgers
Chapter 4 Accounting Cycle(Ⅱ)
Part Ⅰ.Filling in and Auditing the Accounting Documents
Part Ⅱ.Adjustments
Part Ⅲ.Worksheet
Part Ⅳ.Closing Entries
Part Ⅴ.Preparation of Financial Statements
Chapter 5 Monetary Assets:Cash & Marketable Securities
Part Ⅰ.Cash And Its Control
Part Ⅱ.The Petty Cash
Part Ⅲ.Cash In Bank
Part Ⅳ.Bank Reconciliation
Part Ⅴ.Other Monetary Currency
Part Ⅵ.Marketable Securities
Chapter 6 Receivable Items
Part Ⅰ.Accounts Receivable
Part Ⅱ.Notes Receivable
Chapter 7 Inventory
Part Ⅰ.Brief Introduction of Inventory
Part Ⅱ.Two Inventory Systems
Part Ⅲ.Methods of Inventory Measurement
Part Ⅳ.Ending Inventory Measurement
Part Ⅴ.Counting Inventory
Chapter 8 Fixed Assets Intangible Assets And Other Long-term Assets
Part Ⅰ.Fixed Assets
Part Ⅱ.Intangible Assets
Part Ⅲ.Deferred Assets And Other Assets
Chapter 9 Long-Term Investment
Part Ⅰ.Brief Introduction
Part Ⅱ.Long Term Equity Investments
Part Ⅲ.Calculation For Long-term Bond Investments
Part Ⅳ.Other Long Term Investments
Chapter 10 Liabilities
Part Ⅰ.Introduction Of Liabilities
Part Ⅱ.Calculation Of Current Liabilities
Part Ⅲ.Calculation Of Long Term Liabilities
Chapter 11 Owner's Equity
Part Ⅰ.Paid-In Capital
Part Ⅱ.Capital Reserve
Part Ⅲ.Retained Earnings
Chapter 12 Revenue Expenses and Profits
Part Ⅰ.Recognition Of Revenue
Part Ⅱ.Recognition Of Expenses
Part Ⅲ.Manufacturing Cost
Part Ⅳ.Formation and Distribution of Profits
Chapter 13 Financial Reports
Part Ⅰ.Preparation of Financial Reports
Part Ⅱ.Balance Sheet
Part Ⅲ.An Income Statement
Part Ⅳ.A Cash Flows Statement