會計專業英語

武漢理工版《會計英語》

內容簡介

主要用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。本教材的特點是簡潔、實用、貼切、豐富，適合國際會計慣例。本書共分九個單元，每個單元包括標題、正文、專業術語英漢對照及練習題四個部分。本書介紹了大量國際會計事項所涉及的會計處理方法，尤其強調對各交易事項對財務報表的影響分析，強調對學生國際會計報表編製與分析能力的培養。本書主要適用於高職高專商務英語、會計電算化、財務會計、審計等專業以及相關專業教學使用，也可供成人教育和自學使用。

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