会计英语

Chapter 1 Introduction to Accounting
1．1 The Development of Accounting
1．2 What is Accounting
1．3 Types of Accounting Information
1．4 Users of Accounting Information
1．5 Assumptions of Financial Accounting
1．6 Qualitative Characteristics of Accounting Information
Exercises
Special Words and Terms
Chapter 2 Double Entry Accounting
2．1 Accounts
2．2 The Accounting Equation
2．3 The T-account
Exercises
Special Words and Terms
Chapter 3 Accounting Cycle
3．1 Journals and Ledgers
3．2 Posting Journal Entries to the Ledger Accounts
3．3 The Trial Balance
3．4 Adjusting Entries
Exercises
Special Words and Terms
Chapter 4 Financial Statement
4．1 The Balance Sheet
4．2 The Income Statement
4．3 The Statement of Cash Flow
4．4 Relationships Among the Three Financial Statements
Exercises|078
Special Words and Terms
Chapter 5 Accounting Information Systems
5．1 Features of an Effective Accounting Information System
5．2 Components of a Computerized Accounting System
5．3 The Three Stages of Data Processing—A Comparison of
Computerized and Manual Accounting System
Exercises
Special Words and Terms
Chapter 6 Current Assets
6．1 Cash and Its Control
6．2 Bank Reconciliation
6．3 Receivable
6．4 Inventory
6．5 Short-term Investment
Exercises
Special Words and Terms
Chapter 7 Plant Assets
7．1 Plant Assets
7．2 Depreciation of Plant Assets
7．3 Intangible Assests
Exercises
Special Words and Terms
Chapter 8 Liabilities
8．1 Current Liabilities
8．2 Non-current Liabilities
Exercises
Special Words and Terms
Chapter 9 Owner’s Equity--Forms of Business Organization
9．1 Sole Proprietorship
9．2 Partnership
9．3 Corporations
Exercises
Special Words and Terms
Appendixes
Appendix 1 Reading
Appendix 2 Index of Accounting Standards for Business
Enterprises
Appendix 3 Special Words and Terms
Fteferences