Accounting English

封面页
书名页
前言页
目录页
PART 1 FINANCIAL ACCOUNTING
CHAPTER 1 OVERVIEW OF ACCOUNTING
1-1 What Is Accounting
1-2 Divisions of Accountants' Work
1-3 Accounting Concepts and Principles
1-4 Accounting Elements
1-5 Accounting Equation
1-6 Effect of Business Transactions upon the Accounting Equation
KEY WORDS,PHRASES AND SPECIAL TERMS
ASSIGNMENTS
CHAPTER 2 ACCOUNTING CYCLE AND BASIC FINANCIAL STATEMENTS
2-1 What Is Accounting Cycle
2-2 The Ledger
2-3 Debit and Credit Entries
2-4 Double-entry Accounting
2-5 The Journal
2-6 Adjusting Entries
2-7 Closing the Accounts
2-8 The Basic Financial Statements
KEY WORDS,PHRASES AND SPECIAL TERMS
ASSIGNMENTS
CHAPTER 3 CASH AND MARKETABLE SECURITIES
3-1 Cash
3-2 Marketable Securities
KEY WORDS,PHRASES AND SPECIAL TERMS
ASSIGNMENTS
CHAPTER 4 ACCOUNTS RECEIVABLE
4-1 Understanding Accounts Receivable
4-2 Dealing With Uncollectible Accounts Receivable
4-3 Different Approachesto Estimating Credit Losses
4-4 Managing Accounts Receivable
4-5 Evaluating the Quality of Accounts Receivable
KEY WORDS,PHRASES AND SPECIAL TERMS
ASSIGNMENTS
CHAPTER 5 INVENTORY
5-1 What Is Inventory
5-2 Two Systems of Inventory Accounting
5-3 Takinga Physical Inventory
5-4 Inventory Measurement
5-5 Estimating Inventories
5-6 Comparison of the Accounting Recording Procedures Under the Two Systems of Inventory...
KEY WORDS,PHRASES AND SPECIAL TERMS
ASSIGNMENTS
CHAPTER 6 LONG-LIVED ASSETS
6-1 Understanding Plant Assets
6-2 Acquisition of Plant Assets
6-3 Depreciation
6-4 Disposal of Plant and Equipment
6-5 Intangible Assets
6-6 Natural Resources
KEY WORDS,PHRASES AND SPECIAL TERMS
ASSIGNMENTS
CHAPTER 7 CURRENT LIABILITIES
7-1 The Features of the Current Liabilities
7-2 Accounts Payable
7-3 Notes Payable
7-4 The Current Portion of Long-term Debt
7-5 Accrued Liabilities
7-6 Unearned Revenue
7-7 Estimated Liabilities
7-8 Loss Contingencies
7-9 Commitments
KEY WORDS,PHRASES AND SPECIAL TERMS
ASSIGNMENTS
CHAPTER 8 LONG-TERM LIABILITIES AND LONG-TERM INVESTMENTS
8-1 Long-term Liabilities
8-2 Long-term Investments
KEY WORDS,PHRASES AND SPECIAL TERMS
ASSIGNMENTS
CHAPTER 9 OWNER'S EQUITY—PARTNERSHIP
9-1 What Is a Partnership
9-2 Significant Features of a Partnership
9-3 The Types of Partnerships
9-4 Accounting Practices in Partnerships
9-5 Allocating Partnership Net Income among the Partners
9-6 Admission of a New Partner
9-7 Liquidation of a Partnership
KEY WORDS,PHRASES AND SPECIAL TERMS
ASSIGNMENTS
CHAPTER 10 OWNER'S EQUITY—CORPORATION
10-1 What Is a Corporation
10-2 Significant Features of a Corporation
10-3 Formation of a Corporation
10-4 Stockholders' Equity
10-5 Authorization and Issuance of Capital Stock
10-6 Common Stocks and Preferred Stocks
10-7 Dividends
10-8 Treasury Stock
10-9 Illustration of a Stockholders' Equity Section
KEY WORDS,PHRASES AND SPECIAL TERMS
ASSIGNMENTS
CHAPTER 11 STATEMENT OF CASH FLOWS
11-1 What Is the Statement of Cash Flows
11-2 Purposes and Uses of the Statement of Cash Flows
11-3 Format of the Statement of Cash Flows
11-4 Preparation of the Statement of Cash Flows
KEY WORDS,PHRASES AND SPECIAL TERMS
ASSIGNMENTS
CHAPTER 12 FINANCIAL STATEMENT ANALYSIS
12-1 Objectives of Financial Statement Analysis
12-2 Source of Financial Statement Analysis
12-3 Horizontal Analysis
12-4 Vertical Analysis
12-5 Ratio Analysis
KEY WORDS,PHRASES AND SPECIAL TERMS
ASSIGNMENTS
PART 2 COST ACCOUNTING AND MANAGEMENT ACCOUNTING
CHAPTER 13 INTRODUCTION TO COST AND MANAGEMENT ACCOUNTING
13-1 Measurement Theory
13-2 The Decision-making Process
13-3 The Role of the Management Accountant in the Management Process
KEY WORDS,PHRASES AND SPECIAL TERMS
ASSIGNMENTS
CHAPTER 14 MANUFACTURE BUSINESS ACCOUNTING
14-1 The Main Concepts of Manufacturers' Accounting System
14-2 Types of Cost Accounting Systems
14-3 Job Order Costing System
14-4 Process Costing System
14-5 Process Costing System Illustrated
14-6 How the Systems Differ
KEY WORDS,PHRASES AND SPECIAL TERMS
ASSIGNMENTS
CHAPTER 15 STANDARD COSTS
15-1 Basic Concepts
15-2 The Reasons for Using Standards
15-3 Types of Standards
15-4 The Standard Cost System
15-5 Accounting for Standard Costs
15-6 Limitations of Standard Costs
KEY WORDS,PHRASES AND SPECIAL TERMS
ASSIGNMENTS
CHAPTER 16 ACTIVITY-BASED COSTING
16-1 The Limitations of Traditional Cost Systems
16-2 What Is the Activity-based Costing
16-3 Compute the Product Costs Using ABC:an Example
16-4 The Brief Evaluation of Activity-based Costing
KEY WORDS,PHRASES AND SPECIAL TERMS
ASSIGNMENTS
CHAPTER 17 COST-VOLUME-PROFIT ANALYSIS
17-1 Basic Cost Concepts
17-2 Break-even Point
17-3 Break-even Chart
KEY WORDS,PHRASES AND SPECIAL TERMS
ASSIGNMENTS
CHAPTER 18 CAPITAL INVESTMENT DECISION
18-1 Types of Capital Investment Decision
18-2 Nondiscounting Methods
18-3 Discounting Models
KEY WORDS,PHRASES AND SPECIAL TERMS
ASSIGNMENTS
CHAPTER 19 BUDGET PREPARATION
19-1 What Is udget
19-2 Functions of Budget
19-3 Budget Preparation
19-4 Budget Preparation Illustrated
KEY WORDS,PHRASES AND SPECIAL TERMS
ASSIGNMENTS
CHAPTER 20 RESPONSIBILITY ACCOUNTING
20-1 The Concept of Responsibility Accounting
20-2 Types of Responsibility Centers
20-3 Performance Measurement and Evaluation
20-4 Transfer Pricing
KEY WORDS,PHRASES AND SPECIAL TERMS
ASSIGNMENTS
APPENDIX 1 REFERENCE VERSION
APPENDIX 2 REFERENCE SOLUTIONS TO EXERCISES IN VARIOUS CHAPTERS
APPENDIX 3 DIFFERENCES OF ACCOUNTING VACABULARIES IN AMERICAN AND BRITISH ENGLISH
第一篇 财务会计
第一章 会计概论
1-1 什么是会计
1-2 会计师的工作种类
1-3 会计概念与原则
1-4 会计要素
1-5 会计等式
1-6 经济业务对会计等式的影响
第二章 会计循环和基本财务报表
2-1 什么是会计循环
2-2 分类账
2-3 借方及贷方分录
2-4 复式记账会计
2-5 日记账
2-6 调整分录
2-7 结账
2-8 基本财务报表
第三章 现金和有价证券
3-1 现金
3-2 有价证券
第四章 应收账款
4-1 认识应收账款
4-2 处理无法收回的应收账款
4-3 预估信用损失的不同方法
4-4 管理应收账款
4-5 评价应收账款的质量
第五章 存货
5-1 什么是存货
5-2 两种存货会计制度
5-3 存货的盘点
5-4 存货计量
5-5 存货价值的估计
5-6 两种存货会计制度下的会计入账程序比较
第六章 长期资产
6-1 认识长期资产
6-2 长期资产的购置
6-3 折旧
6-4 固定资产的处置
6-5 无形资产
6-6 自然资源
第七章 流动负债
7-1 流动负债的特点
7-2 应付账款
7-3 应付票据
7-4 长期负债的当期部分
7-5 应计负债
7-6 预收收入
7-7 估计负债
7-8 或有损失
7-9 承付款项
第八章 长期负债与长期投资
8-1 长期负债
8-2 长期投资
第九章 业主权益——合伙企业
9-1 什么是合伙企业
9-2 合伙企业的重要特征
9-3 合伙企业的类型
9-4 合伙企业的会计实务
9-5 合伙企业的净收益分配
9-6 新合伙人入伙
9-7 合伙企业的清算
第十章 业主权益——公司
10-1 什么是公司
10-2 公司的重要特征
10-3 公司的创建
10-4 股东权益
10-5 股本的核定与发行
10-6 普通股和优先股
10-7 股利
10-8 库藏股票
10-9 股东权益栏举例
第十一章 现金流量表
11-1 什么是现金流量表
11-2 现金流量表的目的与作用
11-3 现金流量表的格式
11-4 现金流量表的编制
第十二章 财务报表分析
12-1 财务报表分析的目的
12-2 财务报表分析的信息来源
12-3 水平(横向)分析
12-4 垂直(纵向)分析
12-5 比率分析
第二篇 成本与管理会计
第十三章 成本与管理会计简介
13-1 计量理论
13-2 决策过程
13-3 管理会计在管理过程中的作用
第十四章 制造业会计
14-1 制造企业会计系统的主要概念
14-2 成本会计系统的种类
14-3 分批法
14-4 分步法
14-5 分步法举例
14-6 两种方法的比较
第十五章 标准成本
15-1 基本概念
15-2 使用标准成本的必要性
15-3 标准成本的类型
15-4 标准成本系统
15-5 标准成本的会计核算
15-6 标准成本系统的缺陷
第十六章 作业成本计算
16-1 传统成本制度的局限性
16-2 什么是作业成本会计
16-3 运用作业成本制度计算产品成本:一个例子
16-4 对作业成本制度的简要评述
第十七章 本量利分析
17-1 基本概念
17-2 均衡点
17-3 均衡图
第十八章 资本投资决策
18-1 资本投资决策的分类
18-2 非折现的方法
18-3 折现方法
第十九章 预算编制
19-1 什么是预算
19-2 预算的职能
19-3 预算的编制
19-4 预算编制实例
第二十章 责任会计
20-1 责任会计的概念
20-2 责任中心的类型
20-3 绩效的衡量和评价
20-4 内部转移价格
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