西方财务会计 Financial Accounting

熊玲

目录

  • 1 Outline
    • 1.1 Teaching syllabus
    • 1.2 Test syllabus
    • 1.3 Group work
    • 1.4 Collection of Past Group Project Presentations
    • 1.5 After the First Lecture
  • 2 Chapter 1 Accounting and the Business Environment
    • 2.1 Learning framework
    • 2.2 Words and Phrases
    • 2.3 The organizations and rules that govern accounting
    • 2.4 The accounting equation
    • 2.5 The financial statements
    • 2.6 Critical thinking
  • 3 Chapter 2 Recording Business Transactions
    • 3.1 Learning framework
    • 3.2 Words and Phrases
    • 3.3 Double-entry accouting
    • 3.4 The Trial Balance
    • 3.5 Business Ethics
    • 3.6 group work
  • 4 Chapter 3 The Adjusting Process
    • 4.1 Learning framework
    • 4.2 Words and Phrases
    • 4.3 The difference between Cash basis and Accrual basis accounting
    • 4.4 What are adjusting entries
    • 4.5 The adjusted trial balance
    • 4.6 group work
  • 5 Chapter 4 Completing the Accounting Cycle
    • 5.1 Learning framework
    • 5.2 Words and Phrases
    • 5.3 The accounting cycle
    • 5.4 The closing process
    • 5.5 Exercise
  • 6 Chapter 5 Merchandising Operations
    • 6.1 Learning framework
    • 6.2 Words and Phrases
    • 6.3 Two different inventory system
    • 6.4 FOB terms determine who pays the Freight
    • 6.5 Discounts
  • 7 Chapter 6 Merchandise Inventory
    • 7.1 Learning framework
    • 7.2 Words and Phrases
    • 7.3 key points
    • 7.4 four inventory costing methods
  • 8 Chapter 8 Internal control and Cash
    • 8.1 Enron: The Smartest Guys in the Room
    • 8.2 Words and Phrases
    • 8.3 internal control
      • 8.3.1 Catch me if you can
  • 9 Chapter 9 Receivables
    • 9.1 key points
    • 9.2 Words and Phrases
  • 10 Chapter 10 Plant Assets, Natural Resources, & Intangibles
    • 10.1 Words and Phrases
  • 11 Chapter 11 Current Liabilities and Payroll
  • 12 Chapter 14 Long-Term Liabilities
  • 13 Course Review
    • 13.1 Review outline
    • 13.2 Review mind map
    • 13.3 章节小测（客观题）
Words and Phrases

accounts receivable 应收账款

accounts receivable turnover ratio 应收账款周转率

acid-test ratio 速动比率

aging-of-receivables method 应收账款账龄法

allowance for bad debts 备抵坏账

allowance method 备抵法

bad debts expense 坏账费用

days' sales in receivables 应收账款周转天数

debtor 债务人

direct write-off method 直接注销法

dishonor a note 拒付票据

maturity date 到期日

maturity value 到期值

net realizable value 净变现价值

percentage-of-receivables method 应收账款百分比法

percentage-of-sales method 销售百分比法

principal本金

receivable 应收账款