實用會計英語

出版社: 清華大學出版社; 第1版 (2009年1月1日)

叢書名: 高職高專財務會計專業精編教材

平裝: 181頁

正文語種: 簡體中文, 英語

開本: 16

ISBN: 9787302188872

條形碼: 9787302188872

尺寸: 25.6 x 18.4 x 1 cm

重量: 322 g

《實用會計英語》主要內容是用純正的英語講解財務會計操作實務，重點包括資產負債表、利潤表、現金流量表、複式記賬法、流動資產核算方法、長期資產核算方法、負債與股東權益核算方法以及會計報表分析等內容。本教材的特點是文章簡潔實用，案例貼切豐富，符合國際會計慣例，適合課堂教學和自學者使用。

CHAPTER ONE GENERAL INTRODUCTION TO ACCOUNTING

1.1 What Is Accounting

1.2 The Elements of Accounting

1.3 Basic Assumptions and Principles of Accounting

1.4 Accounting Equation

1.5 Financial Statements

Terms and Phrases

Exercise 1.. Multiple Choice

Exercise 2. Analysis of Transactions

Exercise 3 : Case

CHAPTER TWO PROCESSING ACCOUNTING INFORMATION

2.1 The Concept and Types of Accounts

2.2 Recording Business Transactions

2.3 Basic Rules for Recording Business Transactions

2.4 Business Entity

2.5 T-account

2.6 Double Entry Rule

2.7 Application of the Double Entry Rule

2.8 How Transactions Affect the Accounting Equation

2.9 How to Make Adjusting Entries

2.10 Transferring All the Data to T-accounts

2.11 The Procedures of Accounting

2.12 The Journal

2.13 Closing Entries

2.14 The Trial Balance

2.15 Financial Statements

Terms and Phrases

Exercise 1. True or False

Exercise 2: Multiple Choice

Exercise 3. Case

CHAPTER THREE CURRENT ASSETS

3.1 Introduction to Assets and Current Assets

3.2 Cash and Cash Equivalents

3.3 Inventory

3.4 Four Common Inventory Cost Flow Methods

3.5 An Example of the Perpetual Inventory System

3.6 FIFO Method

3.7 LIFO Method

3.8 Weighted-Average Method

3.9 The Impact on Financial Statements Under Three Cost Methods

3.10 The Impact on the Income Taxes Under the Three Methods

3.11 Comparing the Perpetual System and the Periodic System

3.12 The Use of the Lower of Cost or Market Rule

3.13 Inventory Loss

3.14 Accounts receivable

3.15 The Allowance Method of Accounting for Bad Debts: An Example

3.16 How Is the Amount of Allowance for Doubtful Debts Estimated

3.17 Direct Write-off Method

3.18 Warranty

3.19 Short-term Investments (marketable Securities)

Terms and Phrases

Exercise 1: True or False

Exercise 2: Multiple Choice

Exercise 3: Case

CHAPTER FOUR LONG-TERM ASSETS

4.1 Introduction to Long-term Assets

4.2 Measuring the Cost of Long-term Assets

4.3 A Basket Purchase

4.4 Depreciation and Depreciation Methods

4.5 Straight-Line Depreciation

4.6 The Retirement and Removal of Long-term Assets

4.7 The Journal Entries Under Straight-Line Depreciation

4.8 Financial Statements Under Straight-Line Depreciation

4.9 Accelerated Depreciation Methods: Double-Declining Balance Depreciation

4. 10 Financial Statements Under Double-Declining-Balance Depreciation

4.11 Accelerated Depreciation Methods. Units-of-Production Depreciation

4.12 Financial Statements Under Units-of-Production Depreciation

4.13 Accelerated Depreciation Methods. Sum-of-the-Years-Digits Depreciation

4. 14 Financial Statements Under Sum-of-the-Years-Digits Method

4.15 Changing the Useful Life of a Depreciable Asset

4.16 Changing the Salvage Value of a Depreciable Asset

4.17 intangible Assets and amortization

4. 18 goodwill

4. 19 Natural Resources and Depletion

Terms and Phrases

Exercise 1. True or False

Exercise 2. Multiple Choice

Exercise 3. Case

CHAPTER FIVE CURRENT AND LONG-TERM LIABILITIES

5.1 Introduction to Liabilities

5.2 Current Liabilities

5.3 Accounts Payable

5.4 Notes Payable

5.5 The Discount of Notes Payable

5.6 Amortization of Discount on Notes Payable

5.7 The Current Portion of Long-term Debt

5.8 Accrued Liabilities

5.9 unearned Revenue

5.10 Estimated Liabilities

5.11 Contingent Liability

5.12 Long-term Liabilities

5.13 General Introduction to Bonds

5.14 Bonds Issued at Par

5.15 Bonds Issued at a Discount

5.16 Bonds Issued at a Premium

5.17 Bonds Issued Between Interest Dates

5.18 Deferred Income Taxes

5.19 Lease Obligations

5.20 The Contra-Liability Account

Terms and Phrases

Exercise 1: True or False

Exercise 2：Multiple Choice

Exercise 3：Case

CHAPTER SIX STOCKHOLDERS' EQUITY

6.1 Introduction to a Corporation

6.2 Stockholders' Equity: Contributed Capital and Retained Earnings

6.3 Common stock

6.4 Preferred Stock: Cumulative and Non-cumulative

6.5 Accounting for Stock Issued for Cash

6.6 Accounting for Stock Issued in Exchange for Assets or Services

6.7 Accounting for Treasury Stock

6.8 Dividends Distribution

6.9 Stock Split

6.10 The Different Values of a Stock

6.11 Reporting Stockholders' Equity Transactions on the Statement of Cash Flows

Terms and Phrases

Exercise 1: True or False

Exercise 2: Multiple Choice

Exercise 3 : Case

CHAPTER SEVEN BALANCE SHEET

7.1 Introduction to Balance Sheet

7.2 The Importance of Balance Sheet

7.3 Common Classifications

7.4 How to Prepare a Balance Sheet

7.5 A Sample Balance Sheet

Terms and Phrases

Exercise: Multiple Choice

CHAPTER EIGHT INCOME STATEMENT

8.1 Introduction to Income Statement

8.2 Additional Special Items on the Income Statement

8.3 Income Determination

8.4 Changes in Estimates

8.5 Forms of the Income Statement

8.6 An Sample Single-step Income Statement Note

8.7 An Sample Multiple-step Income Statement

8.8 Cost of Goods Sold

CHAPTER TEN ANALYSIS OF FINANCIAL STATEMENTS

KEY TO EXERCISE

REFERENCE