会计英语

Part 1Financial Accounting

CHAPTER1Introduction to Accounting3

1.1Accounting information and decision making4

1.2Financial accounting and managementaccounting6

1.3Globalization of accounting8

1.4The Conceptual Framework for FinancialReporting10

1.5Professional ethics in accounting13

SUMMARY15

KEY TERMS16

SELF?EVALUATIONACTIVITIES17

CHAPTER2Business Transactions19

2.1Identifying business transactions andevents19

2.2The accounting equation and Double?entrysystem22

2.3The accounting worksheet24

2.4Journals and ledgers28

2.5The trial balance32

2.6Accounting errors33

SUMMARY34

KEY TERMS36

SELF?EVALUATIONACTIVITIES37

CHAPTER3Balance Sheet40

3.1Nature and purpose of the balance sheet40

3.2The definition and recognition of asset,liability and equity44

3.3Disclosure of elements on the balancesheet49

3.4Format and presentation of the balancesheet56

3.5Measurement of various assets58

3.6Accounting policy choices, estimates andjudgements64〖1〗〖2〗〖3〗会计英语CONTENTS〖3〗3.7Potential limitations of the balance sheet67

SUMMARY 68

KEY TERMS71

SELF?EVALUATIONACTIVITIES73

CHAPTER4Statement of Profit or Loss80

4.1Purpose of measuring financialperformance80

4.2Accounting concepts for financialreporting83

4.3Effect of accounting policy choices,estimates and judgements

on financial statements89

4.4Measuring financial performance92

4.5Applying recognition criteria to incomeand expenses96

4.6Presenting the statement of profit orloss99

4.7The statement of comprehensive income104

4.8The statement of changes in equity105

SUMMARY108

KEY TERMS111

SELF?EVALUATIONACTIVITIES112

CHAPTER5Statement of Cash Flows115

5.1The purpose and usefulness of astatement of cash flows115

5.2The main features of the statement ofcash flows119

5.3Preparing the statement of cash flows124

5.4Explanation of the statement of cashflows130

SUMMARY 131

KEY TERMS132

SELF?EVALUATIONACTIVITIES132

CHAPTER6Analysis of Financial Statements135

6.1Assist financial statements users tomake decisions136

6.2Analytical methods138

6.3Profitability analysis149

6.4Asset efficiency analysis153

6.5Liquidity analysis156

6.6Capital structure analysis158

6.7Market performance analysis161

6.8Ratio interrelationships163

SUMMARY167

KEY TERMS170

SELF?EVALUATIONACTIVITIES171

Part 2Management Accounting

CHAPTER 7Costing and Pricing179

7.1Role of cost information179

7.2Classification of costs181

7.3Cost allocation183

7.4Product cost of inventories191

7.5Pricing methods197

SUMMARY200

KEY TERMS201

SELF?EVALUATIONACTIVITIES202

CHAPTER 8Cost?volume?profitAnalysis204

8.1Cost behavior204

8.2Break?even analysis207

8.3Contribution margin ratio211

8.4Operating leverage213

8.5Relevant concepts for decision making216

SUMMARY226

KEY TERMS227

SELF?EVALUATIONACTIVITIES228

CHAPTER 9Budgeting231

9.1Strategic planning and budgeting231

9.2Budgeting progress and types233

9.3Master budget236

9.4Cash budget241

SUMMARY246

KEY TERMS246

SELF?EVALUATIONACTIVITIES247Part 3Financial Management

CHAPTER 10Capital Investment253

10.1The nature and scope of investmentdecisions253

10.2Accounting rate of return256

10.3Payback period258

10.4Net present value259

10.5Internal rate of return264

10.6Practical issues in making decisions268

SUMMARY271

KEY TERMS272

SELF?EVALUATIONACTIVITIES272

CHAPTER 11Financing the Business275

11.1Sources of internal finance275

11.2Sources of external finance278

11.3Providing long?term financefor small businesses287

SUMMARY289

KEY TERMS290

SELF?EVALUATIONACTIVITIES290

CHAPTER12Managing Working Capital292

12.1Definition of working capital292

12.2Managing inventories294

12.3Managing receivables303

12.4Managing cash309

12.5Managing trade payable316

12.6Working capital problems of small businesses318

SUMMARY320

KEY TERMS322

SELF?EVALUATIONACTIVITIES322

Appendix324

MainReferences335第1篇财务 会 计

第1章会计概述3

1.1会计信息与决策 4

1.2财务会计与管理会计6

1.3会计全球化8

1.4财务报告概念框架10

1.5会计职业道德13

本章小结15

关键词汇16

自测题及答案17

第2章会计循环19

2.1明确交易和事项19

2.2会计等式和复式记账22

2.3会计工作底稿24

2.4日记账和分类账28

2.5试算平衡32

2.6会计差错33

本章小结34

关键词汇36

自测题及答案37

第3章资产负债表40

3.1资产负债表概述40

3.2资产、负债和所有者权益的确认44

3.3资产负债表要素的披露49

3.4资产负债表格式与列报56

3.5资产的计量58

3.6会计政策选择、估计和判断64〖1〗〖2〗〖3〗会计英语目录〖3〗3.7资产负债表的局限性67

本章小结68

关键词汇71

自测题及答案73

第4章损益表80

4.1损益表概述80

4.2财务报告中的重要概念83

4.3会计政策选择、估计和判断对财务报告的影响89

4.4经营成果的计量92

4.5收入和费用的确认96

4.6损益表的列报99

4.7综合收益表104

4.8所有者权益变动表105

本章小结108

关键词汇111

自测题及答案112

第5章现金流量表115

5.1现金流量表概述115

5.2现金流量表的结构119

5.3现金流量表的编制124

5.4现金流量表信息披露130

本章小结131

关键词汇132

自测题及答案132

第6章财务报表分析135

6.1财务报表分析目的136

6.2财务报表分析方法138

6.3盈利能力分析149

6.4营运能力分析153

6.5偿债能力分析156

6.6资本结构分析158

6.7市场绩效分析161

6.8财务比率间的联系163

本章小结167

关键词汇170

自测题及答案171

第2篇管理 会 计 第7章成本与价格179

7.1成本信息的作用179

7.2成本的分类181

7.3成本的分配183

7.4生产成本191

7.5定价方法197

本章小结200

关键词汇201

自测题及答案202

第8章本—量—利分析204

8.1成本性态204

8.2保本点分析207

8.3边际贡献比率211

8.4经营杠杆213

8.5决策中的成本应用216

本章小结226

关键词汇227

自测题及答案228

第9章预算编制231

9.1战略规划与预算231

9.2预算的程序与种类233

9.3全面预算236

9.4现金预算241

本章小结246

关键词汇246

自测题及答案247

第3篇财务 管 理

第10章资本投资决策253

10.1投资决策概述253

10.2投资回报256

10.3投资回收期法258

10.4净现值法259

10.5内涵报酬率法264

10.6投资决策方法的应用268

本章小结271

关键词汇272

自测题及答案272

第11章融资275

11.1内部融资275

11.2外部融资278

11.3小企业长期融资287

本章小结289

关键词汇290

自测题及答案290

第12章营运资金管理292

12.1营运资金概述292

12.2存货管理294

12.3应收账款管理303

12.4现金管理309

12.5应付账款管理316

12.6小企业营运资金管理318

本章小结320

关键词汇322

自测题及答案322

附录324

参考文献335