简介
《应用型本科院校"十二五"规划教材·经济管理类:会计英语(第2版)》根据国际企业会计准则体系及会计改革的最新成果编写，共分为10个单元，主要内容包括会计概述、企业组织形式、财务报表、会计循环、流动资产、非流动资产、流动负债、非流动负债、所有者权益和财务报表分析等。每个单元都结合授课对象及本课程的特点对重点内容进行讲解，可培养学生的分析能力和综合运用知识能力。
目录
UnitOne Introduction toAccounting
1.1Definition of Accounting
1.2Users and Classifications of Accounting
1.3Accounting Assumplions and Principles
1.4Accounting Elements & AccounLing Equation
1.5Recording Business Transactions：Double_Entry System Exercises
Unit Two Forms of Business Ownership
2.1SolePropietorships
2.2Partnerships
2.3Corporations
2.4Sole Proprietorship and Partnership Accounting
2.5Accounting for Stock Transactions and Dividends
Exercises
Unit Three Financial Statements
3.1Definition
3.2Purpose of Financial Statements by Business Entities
3.3Balance Sheet
3.4Income Statement
3.5Retained Eamings Statement
3.6Cash Flow Statement
3.7Relationship of Financial Statements
Exercises
Unit Four Accounting Cycle
4.1Joumals & Ledgers
4.2Trial Balance
4.3Adjusting Entries
4.4Closing Entries
4.5Adjusted Trial Balance
Exercises
Urut Five Current Assets
5.1Cash and Cash Equivalents
5.2Accounts Receivable
5.3Inventory
Exercises
Unit Six Non—Current Assets
6.1Long—term Investment
6.2FixedAssets
6.3Intangible Assets
Exercises
Unit Seven Current Liabilities
7.1Conceptual Overview of Liabilities
7.2Definition and Classification of Current Liabilities
7.3Accounting for Determinable Current Liabiljties
7.4Accounting for Current Liabilities Dependant on Operating Results
7.5Accouncing for Coningent Liabilities
Exercises
Unit Eight Non—Current Liabibties
8.1Definition of Non—Current Liabilities
8.2Time Value of Money
8.3Bonds Payable
Exercises
Unit Nine Owners' Equity
9.1Shareholders' Rights and Privileges
9.2Accounting for Stock Issues
9.3Treasury Stock
9.4Retained Eamings
Exercises
Unit Ten Financial Statement Analysis
10.1Horizontal Analysis
10.2Vertical Analysis
10.3Ration Analysis
Exercises
Solution of Exercises
Appendix Causes of International Differences
REFERENCES
1.1Definition of Accounting
1.2Users and Classifications of Accounting
1.3Accounting Assumplions and Principles
1.4Accounting Elements & AccounLing Equation
1.5Recording Business Transactions：Double_Entry System Exercises
Unit Two Forms of Business Ownership
2.1SolePropietorships
2.2Partnerships
2.3Corporations
2.4Sole Proprietorship and Partnership Accounting
2.5Accounting for Stock Transactions and Dividends
Exercises
Unit Three Financial Statements
3.1Definition
3.2Purpose of Financial Statements by Business Entities
3.3Balance Sheet
3.4Income Statement
3.5Retained Eamings Statement
3.6Cash Flow Statement
3.7Relationship of Financial Statements
Exercises
Unit Four Accounting Cycle
4.1Joumals & Ledgers
4.2Trial Balance
4.3Adjusting Entries
4.4Closing Entries
4.5Adjusted Trial Balance
Exercises
Urut Five Current Assets
5.1Cash and Cash Equivalents
5.2Accounts Receivable
5.3Inventory
Exercises
Unit Six Non—Current Assets
6.1Long—term Investment
6.2FixedAssets
6.3Intangible Assets
Exercises
Unit Seven Current Liabilities
7.1Conceptual Overview of Liabilities
7.2Definition and Classification of Current Liabilities
7.3Accounting for Determinable Current Liabiljties
7.4Accounting for Current Liabilities Dependant on Operating Results
7.5Accouncing for Coningent Liabilities
Exercises
Unit Eight Non—Current Liabibties
8.1Definition of Non—Current Liabilities
8.2Time Value of Money
8.3Bonds Payable
Exercises
Unit Nine Owners' Equity
9.1Shareholders' Rights and Privileges
9.2Accounting for Stock Issues
9.3Treasury Stock
9.4Retained Eamings
Exercises
Unit Ten Financial Statement Analysis
10.1Horizontal Analysis
10.2Vertical Analysis
10.3Ration Analysis
Exercises
Solution of Exercises
Appendix Causes of International Differences
REFERENCES
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