会计专业英语

Part 1 Accounting Introductions会计总论
Unit 1 Accounting and Its Environment会计与会计环境
1.1Nature and Content of Accounting
1.2 Objectives of Financial Reporting
Unit 2 Accounting Concepts and Basic Conventions会计概念与基本惯例
2.1 Accounting Is an Information System
2.2 Conventions of Accounting
Unit 3 Accounting Elements and Accounting Equation会计要素与会计等式
3.1 Accounting Elements
3.2 Accounting Equation
Unit 4 Accounts aid Double-entry Bookkeeping System账户与复式记账法
4.1The Account
4.2 Double-entry Bookkeeping System
Unit 5 Ledgers and Journals分类账与日记账
5.1Ledgers
5.2 Journals
Urut 6 Recording Transactions Illustration记录交易实例
6.1 Illustrative Problem Ⅰ
6.2 Illustrative ProblemⅡ
Unit 7 The Accounting Cycle会计循环
7.1 Fundamentals and Analyze Transactions
7.2 Record the Transactions in Journal
7.3 Post to Ledger Accounts
7.4 Prepare a Trial Balance
7.5 Make Adjusting Entries
7.6 Prepare Financial Statements
7.7 Journalize and Post Closing Entries
7.8 Prepared Closed Trial Balance
Unit 8 Financial Statements财务报表
8.1 Introduction to Financial Statements
8.2 The Balance Sheet
8.3 The Income Statement
8.4 The Cash Flow Statement
Part 2 Financial Accounting财务会计
Urut 9 Assets（I）-Current Assets资产（Ⅰ）-流动资产
9.1 Internal Control and Cash
9.2 Receivables
9.3 Inventory（Ⅰ）
9.4 Inventory（Ⅱ）
Unit 10 Assets（Ⅱ）-Noncurrent Assets资产（Ⅱ）-非流动资产
10.1 Plant and Equipment
10.2 Intangible Assets
10.3 Long-term Investment
Unit 11 Liabilities负债
11.1 Current Liabilities
11.2 Long-term Liabilities
Unit 12 Stockholders' Equity股东权益
12.1 Introduction of Stockholders' Equity
12.2 Stock
Urut 13 Performance业绩
13.1 Revenue
13.2 Expenses
Unit 14 Financial Statement Analysis财务报表分析
14.1 Framework for Financial Statement Analysis
14.2 Techniques of Analysis
14.3 Ratio Analysis
Part 3 Cost and Management Accounting成本与管理会计
Unit 15 Costs Analysis成本分析
15.1 Introduction of Cost Accounting
15.2 Cost Behavior
15.3 Cost-volume-profit Analysis
Urut 16 Cost Method成本法
16.1 Job Order Costing
16.2 Process Costing
16.3 Activity-based Costing （ABC）
16.4 Standard Costing
Unit 17 Budgeting and Budgeting Control预算及预算控制
17.1 Budgeting and Planning
17.2 The Budgets-setting Process
17.3 Variance and Budgeting Control
参考文献