会计英语

第一篇财务会计
第一章会计概论
1—1什么是会计
1—2会计师的工作种类
1—3会计概念与原则
1—4会计要素
1—5会计等式
1—6经济业务对会计等式的影响
第二章会计循环和基本财务报表
2—1什么是会计循环
2—2分类账
2—3借方及贷方分录
2—4复式记账会计
2—5日记账
2—6调整分录
2—7结账
2—8基本财务报表
第三章现金和有价证券
3—1现金
3—2有价证券
第四章应收账款
4—1认识应收账款
4—2处理无法收回的应收账款
4—3预估信用损失的不同方法
4—4管理应收账款
4—5评价应收账款的质量
第五章存货
5—1什么是存货
5—2两种存货会计制度
5—3存货的盘点
5—4存货计量
5—5存货价值的估计
5—6两种存货会计制度下的会计入账程序比较
第六章长期资产
6—1认识长期资产
6—2长期资产的购置
6—3折旧
6—4固定资产的处置
6—5无形资产
6—6自然资源
第七章流动负债
7—1流动负债的特点
7—2应付账款
7—3应付票据
7—4长期负债的当期部分
7—5应计负债
7—6预收收入
7—7估计负债
7—8或有损失
7—9承付款项
第八章长期负债与长期投资
8—1长期负债
8—2长期投资
第九章业主权益——合伙企业
9—1什么是合伙企业
9—2合伙企业的重要特征
9—3合伙企业的类型
9—4合伙企业的会计实务
9—5合伙企业的净收益分配
9—6新合伙人入伙
9—7合伙企业的清算
第十章业主权益——公司
10—1什么是公司
10—2公司的重要特征
10—3公司的创建
10—4股东权益
10—5股本的核定与发行
10—6普通股和优先股
10—7股利
10—8库藏股票
10—9股东权益栏举例
第十一章现金流量表
11—1什么是现金流量表
11—2现金流量表的目的与作用
11—3现金流量表的格式
11—4现金流量表的编制
第十二章财务报表分析
12—1财务报表分析的目的
12—2财务报表分析的信息来源
12—3水平(横向)分析
12—4垂直(纵向)分析
12—5比率分析
第二篇成本与管理会计
第十三章成本与管理会计简介
13—1计量理论
13—2决策过程
13—3管理会计在管理过程中的作用
第十四章制造业会计
14—1制造企业会计系统的主要概念
14—2成本会计系统的种类
14—3分批法
14—4分步法
14—5分步法举例
14—6两种方法的比较
第十五章标准成本
15—1基本概念
15—2使用标准成本的必要性
15—3标准成本的类型
15—4标准成本系统
15—5标准成本的会计核算
15—6标准成本系统的缺陷
第十六章作业成本计算
16—1传统成本制度的局限性
16—2什么是作业成本会计
16—3运用作业成本制度计算产品成本：一个例子
16—4对作业成本制度的简要评述
第十七章本量利分析
17—1基本概念
17—2均衡点
17—3均衡图
第十八章资本投资决策
18—1资本投资决策的分类
18—2非折现的方法
18—3折现方法
第十九章预算编制
19—1什么是预算
19—2预算的职能
19—3预算的编制
19—4预算编制实例
第二十章责任会计
20—1责任会计的概念
20—2责任中心的类型
20—3绩效的衡量和评价
20—4内部转移价格
PART1FINANCIALACCOUNTING
CHAPTER1OVERVIEWOFACCOUNTING
1-1WhatIsAccounting
1-2DivisionsofAccountants'Work
1-3AccountingConceptsandPrinciples
1-4AccountingElements
1-5AccountingEquation
1-6EffectofBusinessTransactionsupontheAccountingEquation
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS'
CHAPTER2ACCOUNTINGCYCLEANDBASICFINANCIAL
STATEMENTS
2-1WhatIsAccountingCycle
2-2TheLedger
2-3DebitandCreditEntries
2-4Double-entryAccounting
2-5TheJournal
2-6AdjustingEntries
2-7ClosingtheAccounts
2-8TheBasic'FinancialStatements
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER3CASHANDMARKETABLESECURITIES
3-1Cash
3-2MarketableSecurities
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER4ACCOUNTSRECEIVABLE
4-1UnderstandingAccountsReceivable
4-2DealingWithUncollectibleAccountsReceivable
4-3DifferentApproachestoEstimatingCreditLosses
4-4ManagingAccountsReceivable
4-5EvaluatingtheQualityofAccountsReceivable
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER5INVENTORY
5-1WhatIsInventory
5-2TwoSystemsofInventoryAccounting
5-3TakingaPhysicalInventory
5-4InventoryMeasurement
5-5EstimatingInventories
5-6ComparisonoftheAccountingRecordingProceduresUnder
theTwoSystemsofInventoryAccounting
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER6LONG-LIVEDASSETS
6-1UnderstandingPlantAssets
6-2AcquisitionofPlantAssets
6-3Depreciation
6-4DisposalofPlantandEquipment
6-5IntangibleAssets
6-6NaturalResources
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER7CURRENTLIABILITIES
7-1TheFeaturesoftheCurrentLiabilities
7-2AccountsPayable
7-3NotesPayable
7-4TheCurrentPortionofLong-termDebt
7-5AccruedLiabilities
7-6UnearnedRevenue
7-7EstimatedLiabilities
7-8LossContingencies
7-9Commitments
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER8LONG-TERMLIABILITIESANDLONG-TERM
INVESTMENTS
8-1Long-termLiabilities
8-2Long-termInvestments
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER9OWNER'SEQUITY--PARTNERSHIP
9-1WhatIsaPartnership
9-2SignificantFeaturesofaPartnership
9-3TheTypesofPartnerships
9-4AccountingPracticesinPartnershiPs
9-5AllocatingPartnershipNetIncomeamongthePartners
9-6AdmissionofaNewPartner
9-7LiquidationofaPartnership
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER10OWNER'SEQUITY--CORPORATION
10-1WhatIsaCorporation
10-2SignificantFeaturesofaCorporation
10-3FormationofaCorporation
10-4Stockholders'Equity
10-5AuthorizationandIssuanceofCapitalStock
10-6CommonStocksandPreferredStocks
10-7Dividends
10-8TreasuryStock
10-9IllustrationofaStockholders'EquitySection
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER11STATEMENTOFCASHFLOWS
11-1WhatIstheStatementofCashFlows
11-2PurposesandUsesoftheStatementofCashFlows
11-3FormatoftheStatementofCashFlows
11-4PreparationoftheStatementofCashFlows
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER12FINANCIALSTATEMENTANALYSIS
12-1ObjectivesofFinancialStatementAnalysis
12-2SourceofFinancialStatementAnalysis
12-3HorizontalAnalysis
12-4VerticalAnalysis
12-5RatioAnalysis
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
PART2COSTACCOUNTINGAND
MANAGEMENTACCOUNTING
CHAPTER13INTRODUCTIONTOCOSTANDMANAGEMENT
ACCOUNTING
13-1MeasurementTheory
13-2TheDecision-makingProcess
13-3TheRoleoftheManagementAccountantinthe
ManagementProcess
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER14MANUFACTUREBUSINESSACCOUNTING
14-1TheMainConceptsofManufacturers'Accounting
System
14-2TypesofCostAccountingSystems
14-3JobOrderCostingSystem
14-4ProcessCostingSystem
14-5ProcessCostingSystemIllustrated
14-6HowtheSystemsDiffer
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER15STANDARDCOSTS
15-1BasicConcepts
15-2TheReasonsforUsingStandards
15-3TypesofStandards
15-4TheStandardCostSystem
15-5AccountingforStandardCosts
15-6LimitationsofStandardCosts
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER16ACTIVITY-BASEDCOSTING
16-1TheLimitationsofTraditionalCostSystems
16-2WhatIstheActivity-basedCosting
16-3ComputetheProductCosts'UsingABC:anExample
16-4TheBriefEvaluationofActivity-basedCosting
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER17COST-VOLUME-PROFITANALYSIS
17-1BasicCostConcepts
17-2Break-evenPoint
17-3Break-evenChart
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER18CAPITALINVESTMENTDECISION
18-1TypesofCapitalInvestmentDecision
18-2NondiscountingMethods
18-3DiscountingModels
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER19BUDGETPREPARATION
19-1WhatIsBudget
19-2FunctionsofBudget
19-3BudgetPreparation
19-4BudgetPreparationIllustrated
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER20RESPONSIBILITYACCOUNTING
20-1TheConceptofResponsibilityAccounting
20-2TypesofResponsibilityCenters
20-3PerformanceMeasurementandEvaluation
20-4TransferPricing
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
APPENDIX1REFERENCEVERSION
APPENDIX2REFERENCESOLUTIONSTOEXERCISESIN
VARIOUSCHAPTERS
APPENDIX3DIFFERENCESOFACCOUNTINGVACABULARIESIN
AMERICANANDBRITISHENGLISH