| 《会计英语》从会计专业的角度，全面系统地阐述了会计核算的基本经济业务、基本方法、基本程序和基本技能，概括介绍了会计分析的方法及运用，并对会计的最新发展动态做了简明扼要的介绍。 本书主要内容包括西方会计实务中运用的会计学原理、财务会计，以及较简单的成本会计和银行会计知识。全书共分九个单元。第一单元为会计总论和会计学原理；第二、第三单元介绍账簿及会计循环；第四单元为从原始凭证开始到会计报表为止的完整的会计程序；第五、六、七、八单元为财务会计中的资产负债表项目；第九单元为简单的成本会计和银行会计理论知识。 |
| Unit 1 Accounting:a General Introduction 1.1 Definition of Accounting 1.1.1 Users of Accounting Information 1.1.2 Accounting Profession 1.1.3 The Accounting Standards Setting Bodies 1.1.4 Generally Accepted Accounting Principles 1.2 The Accounting System 1.2.1 Accounting Elements 1.2.2 Accounting Equation and the Trial Balance 1.2.3 Types of Business Organizations 1.2.4 The Effects of Business Transactions on the Accounting Equation 1.3 Recording Business Transactions 1.3.1 The Double-entry System:the Basic Method of Accounting 1.3.2 Recording Business Transactions 1.3.3 Illustrative Problem Unit 2 The Accounts 2.1 Introduction 2.1.1 The Accounts 2.1.2 The Ledger Accounts 2.2 The Classification of Accounts 2.2.1 Introduction 2.2.2 Application of Journals 2.2.3 Application of Special Journals 2.3 Transaction Analysis Illustrated 2.4 Journalizing and Posting Transactions 2.4.1 The Journal 2.4.2 Journalizing 2.4.3 Posting 2.5 Adjusting Procedure 2.5.1 Accrual Basis and Cash Basis of Accounting 2.5.2 Adjusting Entries Unit 3 The Accounting Process 3.1 Accounting Cycle 3.1.1 The Steps of the Cycle 3.1.2 Preparation of the Worksheet 3.1.3 Uses of the Worksheet 3.1.4 Closing the Accounts 3.2 The Operation Cycle for a Merchandising Business 3.2.1 Accounting Record of the Operating Cycle 3.2.2 The Accounting Cycle for a Merchandising Business 3.2.3 Income Statement for a Merchandising Concern Unit 4 Financial Statements 4.1 Balance Sheet and Income Statement 4.1.1 The Measurement of Business Income 4.1.2 Some Generally Accepted Accounting Principles 4.1.3 Adjustments to the Accounts 4.1.4 Adjusted Trial Balance 4.1.5 Preparing the Financial Statements from the Adjusted Trial Balance 4.2 Cash Flow Statement Unit 5 Current Assets 5.1 Cash and Its Control 5.1.1 Control of Cash Receipts and Cash Disbursements 5.1.2 Bank Transactions and Petty Cash 5.2 Receivables 5.2.1 Accounts Receivable 5.2.2 Notes Receivable 5.2.3 Illustrated Accounting Entries 5.3 Inventories 5.3.1 Pricing the Inventory at Cost 5.3.2 Valuing Estimation of Inventory 5.3.3 Periodic and Perpetual Inventory Systems Unit 6 Non-current Assets 6.1 Property, Plant and Equipment 6.1.1 Plant Assets and Their Depreciation 6.1.2 Intangible Assets and Amortization 6.2 Acquisition Cost of Property, Plant and Equipment 6.2.1 Accounting for Depreciation 6.2.2 Methods of Computing Depreciation 6.3 Long-term Investment Unit 7 Liabilities and Owner' s Equity 7.1 Liabilities 7.1.1 Current Liabilities 7.1.2 Introduction of Payroll Accounting 7.1.3 Long-term Liabilities 7.2 Partnerships 7.2.1 Characteristics of a Parmership 7.2.2 Distribution of Partnership Profits and Losses 7.2.3 Liquidation of a Partnership Unit 8 Corporation 8.1 Definition of Corporation 8.1.1 Advantages and Disadvantages of a Corporation 8.1.2 Corporate Terminology 8.1.3 Equity Accounting for the Corporation 8.2 Stock 8.2.1 Common Stock and Preferred Stock 8.2.2 Capital Stock and Treasury Stock 8.2.3 Retained Earnings and Dividends 8.2.4 Accounting for Stock Issuance 8.2.5 Stock Value Unit 9 Cost Accounting and Banking Accounting 9.1 Cost Accounting 9.1.1 Manufacturing Accounting:Cost Elements 9.1.2 Overhead Cost Behavior 9.1.3 Brief Introduction to Banking Accounting Appendix Appendix 1 Accounting Law of The People' s Republic of China Appendix 2 Accounting Standard for Business Enterprises References |
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