会计英语

目录
Chapter 1 Overview of Accounting
The Importance of Accounting
Accounting Profession
Financial Accounting and Managerial Accounting
Objectives of Financial Reporting
Qualitative Characteristics of Accounting Information
Recognition and Measurement Concepts
Accounting Environment
Ethics in the Environment of Accounting
New Terms in Chapter 1
Exercises
Chapter 2 Elements of Financial Statements, Accounting Equation and Double-entry
Elements of Financial Statements
Accounting Equation
Double-entry Procedure
New Terms in Chapter 2
Exercises
Chapter 3 The Journal
Definition of Journal
Details in the Journal
Recording Transactions in Journal
General Journal
Special Journal
New Terms in Chapter 3
Exercises
Chapter 4 The Ledger
Details in the Ledger
Format of Ledger
How to Post
Chart of Accounts
New Terms in Chapter 4
Exercises
Chapter 5 Basic Financial Statements
Income Statement
Statement of Capital
Balance Sheet
Statement of Cash Flows
Relationships among the Financial Statements
New Terms in Chapter 5
Exercises
Chapter 6 The Accounting Cycle ( Ⅰ )
Analyzing Transactions and Journalizing Transactions
Posting Transactions
Preparing a Trial Balance
New Terms in Chapter 6
Exercises
Chapter 7 The Accounting Cycle (Ⅱ)
The Need for Adjusting Entries
Apportioning Recorded Costs
Apportioning Recorded Revenue
Accruing Unrecorded Expenses
Accruing Unrecorded Revenue
Prepare Adjusted Trial Balance
New Terms in Chapter 7
Exercises
Chapter 8 The Accounting Cycle (Ⅲ)
Preparation of Financial Statements
Preparation of Worksheet
Closing Entries
Post-closing Trial Balance
New Terms in Chapter 8
Exercises
Chapter 9 Accounting for Purchasing Transactions
Major Classifications of Inventory
Purchases of Merchandise
Deductions from Purchases
Transportation Costs
New Terms in Chapter 9
Exercises
Chapter 10 Inventories and the Cost of Goods Sold
The Perpetual Inventory System
The Periodic Inventory System
Taking a Physical Inventory
Inventory Valuation
Lower-of-cost-or-market
New Terms in Chapter 10
Exercises
Chapter 11 Accounting for Sales Transactions
Sales Revenue
Recording Gross Sales
Deductions from Sales Revenue
Transportation Costs
Revenue Recognition
New Terms in Chapter 11
Exercises
Chapter 12 Accounting for Manufacturing Transactions
Costs of Manufacturing Inventories
Absorption Costing and Variable Costing
Accounting for Manufacturing Inventories
Statement of Cost of Goods Manufactured
Cost of Goods Sold of Manufacturing Company
New Terms in Chapter 12
Exercises
Chapter 13 Cash
Cash and Cash Equivalent
Cash Management
A Bank Statement
A Bank Reconciliation
Petty Cash
The Cash Over and Short
New Terms in Chapter 13
Exercises
Chapter 14 Accounts Receivable and Uncollectible Accounts
Accounts Receivable
The Direct Write-off Method
Allowance for Doubtful Account
New Terms in Chapter 14
Exercises
Contents 15 Accounting for Investments
Overview of Investment
Accounting for Temporary Investments
Accounting for Debt Securities
Accounting for Equity Securities
New Terms in Chapter 15
Exercises
Chapter 16 Plant Assets
Plant Assets
Acquisition of Plant Assets
Depreciation
Dispose of Depreciable Assets
New Terms in Chapter 16
Exercises
Chapter 17 Natural Resources and Intangible Assets
Natural Resources
Intangible Assets
Acquisition of Intangible Assets
Amortization & Impairment
New Terms in Chapter 17
Exercises
Chapter 18 Accounting for Liabilities
Basic Division of Liability
Short-term Notes Payable
Bonds Payable
Long-term Note Payable
New Terms in Chapter 18
Exercises
Chapter 19 Stockholders' Equity of A Corporation
The Nature of Stockholders' Equity
Types of Stock
Accounting for Issuance of Stock
Acquisitions of Capital Stock
Retained Earnings
New Terms in Chapter 19
Exercises
Chapter 20 Analysis of Financial Statements
Importance of Financial Statement Analysis
Comparative Analysis
Horizontal Analysis
Vertical Analysis
Ratio Analysis
New Terms in Chapter 20
Exercises
Chapter 21 Tax Accounting
Choose the Appropriate Form of Organization
Choosing the Appropriate Accounting Methods
Accounting for Income Taxes
New Terms in Chapter 21
Exercises
Chapter 22 Auditing
Auditing
Types of Auditors
Types of Audits
Auditing Process
Audit Reports
Categories of Audit Opinions
New Terms in Chapter 22
Exercises
Appendix
Appendix A: Chinese-English Bilingual Version of Account Title for Business Enterprises
Appendix B: Chinese-English Bilingual Version of Financial Statements for Business Enterprises
Appendix C: An Example of Accounting for Foreign Currency Transactions or Events
参考文献
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