实用会计英语
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1.1前 言
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1.2Chapter 1 Overview of Accounting
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1.2.11.1 Accounting History
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1.2.21.2 Accounting Definition and Function
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1.2.31.3 Accounting Standards
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1.2.41.4 Categorization of Accounting
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1.2.51.5 Accounting Postulations
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1.2.61.6 Accounting Principles
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1.3第一章 会计概述
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1.3.11.1 会计的历史
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1.3.21.2 会计的定义与功能
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1.3.31.3 会计标准
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1.3.41.4 会计分类
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1.3.51.5 会计假设
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1.3.61.6 会计原则
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1.4Chapter 2 Accounting Recognition and Measurement
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1.4.12.1 Accounting Elements and Equations
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1.4.22.2 Accounting Subjects and Account
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1.4.32.3 Double Entry System
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1.5第二章 会计确认与记量
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1.5.12.1 会计要素与会计等式
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1.5.22.2 会计科目与账户
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1.5.32.3 复式记账系统
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1.6Chapter 3 Accounting Process
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1.6.13.1 Accounting Cycle
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1.6.23.2 The Journal
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1.6.33.3 The Ledger
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1.6.43.4 Adjusting Entries
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1.6.53.5 Trial Balance
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1.7第三章 会计程序
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1.7.13.1 会计循环
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1.7.23.2 日记账
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1.7.33.3 分类账
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1.7.43.4 调整分录
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1.7.53.5 试算平衡表
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1.8Chapter 4 Current Assets
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1.8.14.1 Assets
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1.8.24.2 Current Assets
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1.8.34.3 Cash
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1.9第四章 流动性资产
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1.9.14.1 资产的概念
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1.9.24.2 流动资产
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1.9.34.3 现金
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1.10Chapter 5 Accounts Receivable
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1.10.15.1 Receivables
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1.10.25.2 Accounts Receivable
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1.11第五章 应收账款
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1.11.15.1 应收款项
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1.11.25.2 应收账款
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1.11.35.2.1 应收账款的确认
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1.11.45.2.2 应收账款的入账金额
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1.11.55.2.3 应收账款的处置
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1.12Chapter 6 Inventory
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1.12.16.1 Inventory and Its Classification
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1.12.26.2 Determine Inventory Quantities
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1.12.36.3 Basic Issues in Inventory Valuation
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1.13第六章 存 货
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1.13.16.1 存货及其分类
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1.13.26.2 存货数量的确定
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1.13.36.3 存货计价的基本方法
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1.14Chapter 7 Non-current Assets
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1.14.17.1 Fixed Assets
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1.14.27.2 Depreciation of Fixed Assets
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1.14.37.3 Intangible Assets
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1.14.47.4 Long-term Investment
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1.15第七章 非流动性资产
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1.15.17.1 固定资产
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1.15.27.2 固定资产的折旧
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1.15.37.3 无形资产
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1.15.47.4 长期投资
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1.16Chapter 8 Liabilities and Equity
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1.16.18.1 Concept of Liabilities
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1.16.28.2 Current Liabilities
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1.16.38.3 Long-term Liabilities
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1.16.48.4 Owner's Equity
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1.16.58.5 The Nature of Owner's Equity
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1.16.68.6 Sources of Owner's Equity
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1.17第八章 负债与权益
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1.17.18.1 负债的概念
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1.17.28.2 流动负债
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1.17.38.3 长期负债
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1.17.48.4 所有者权益
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1.17.58.5 所有者权益的特点
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1.17.68.6 所有者权益的来源
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1.18Chapter 9 Revenue and Expenses
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1.18.19.1 Revenue
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1.18.29.2 Expenses
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1.18.39.3 Gains and Losses
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1.19第九章 收入与费用
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1.19.19.1 收入
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1.19.29.2 费用
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1.19.39.3 收益和损失
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1.20Chapter 10 Financial Statements
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1.20.110.1 Overview of Financial Statements
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1.20.210.2 The Balance Sheet
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1.20.310.3 The Income Statement
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1.20.410.4 The Statement of Cash Flows
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1.21第十章 财务报表
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1.21.110.1 报表概述
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1.21.210.2 资产负债表
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1.21.310.3 利润表
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1.21.410.4 现金流量表
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1.22Chapter 11 Financial Statement Analysis
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1.22.111.1 Objectives of Financial Statement Analysis
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1.22.211.2 Trend Analysis
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1.22.311.3 Common-size Analysis
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1.22.411.4 Ratio Analysis
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1.23第十一章 财务报表分析
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1.23.111.1 财务报表分析的目的
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1.23.211.2 趋势分析
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1.23.311.3 结构分析
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1.23.411.4 比率分析
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1.24Chapter 12 Accounting in the New Epoch
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1.24.112.1 International Accounting
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1.24.212.2 Computerized Accounting System
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1.24.312.3 Three Basic Software in Accounting
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1.25第十二章 新时代会计
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1.25.112.1 国际会计
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1.25.212.2 电算化会计
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1.25.312.3 三种基本会计软件
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1.26Chapter 13 Accountants，Organizations and Examinati...
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1.26.113.1 Profession of Accounting
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1.26.213.2 Top Accounting Organizations
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1.26.313.3 Accounting Examinations
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1.26.413.4 Ethics and the Accounting Environment
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1.27第十三章 会计人员、机构与考试
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1.27.113.1 会计职业
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1.27.213.2 世界顶级会计师事务所
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1.27.313.3 会计考试
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1.27.413.4 道德规范与会计环境
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1.28Chapter 14 Accounting Language
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1.28.114.1 Abbreviation and Acronyms缩略语及简称
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1.28.214.2 British and American Accounting Vocabulary英美会...
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1.28.314.3 Accounting Terms常用会计术语
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1.28.414.4 Accounting Diagrams常见会计报表中英对照
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1.29Keys to the Exercises
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1.30附录一 《中华人民共和国会计法》
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1.31附录二 《中华人民共和国会计法》知识问答
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1.32Bibliography