会计英语

PartOneFundamentalAccounting
Chapter1AnIntroductiontoAccounting
1.1TheNatureofAccounting
1.2TheHistoryandDevelopmentofAccounting
1.3UsersofAccountingInformation
1.4AccountingProfession
1.5TheAccountingStandardsSettingBodies
1.5.1AmericanInstituteofCertifiedPublicAccountants(AICPA),
1.5.2AccountingPrinciplesBoard(APB)
1.5.3FinancialAccountingStandardsBoard(FASB)
1.5.4SecuritiesandExchangeCommission(SEC)
1.5.5InternalRevenueService(IRS)
1.5.6AmericanAccountingAssociation(AAA)
1.5.7InternationalAccountingStandardsCommittee(IASC)
1.5.8EuropeanUnion
1.6GenerallyAcceptedAccountingPrinciples
1.6.1SeparateEntityConcept
1.6.2ContinuingConcernConcept
1.6.3TimePeriodAssumption
1,6.4MonetaryAssumption
1.6.5ObjectivityPrinciple
1.6.6MaterialityConcept
1.6.7CostPrinciple
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Chapter2TheAccountingEquationandTheAccount
2.1TypesofBusinessOrganizations
2.2TheAccountingEquation
2.3TheEffectsofBusinessTransactionsontheAccountingEquation
2.4TheAccount
2.4.1TheTAccount
2.4.2Management'sUseofAccounts
2.4.3TheLedger
2.4.4TypesofCommonlyUsedAccounts
2.4.5TitlesofAccounts
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Chapter3RecordingBusinessTransactions
3.1Double-EntryBookkeeping
3.2RecordingBusinessTransaction
3.2.1RecordingTransactionsinJournals
3.2.2PostingfromtheJournaltotheLedger
3.3IllustrativeProblem
3.4TheTrialBalance
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Chapter4BasicFinancialStatements
4.1FinancialStatements
4.1.1TheBalanceSheet
4.1.2TheIncomeStatement
4.1.3TheStatementofOwner'sEquity
4.1.4TheStatementofChangesinFinancialPosition
4.1.5RelationshipoftheFinancialStatements
4.2TheBalanceSheet
4.2.1ClassificationofAssetsandLiabilities
4.2.2FormatsofBalanceSheet
4.2.3CurrentRatioandDebtRatio
4.3Thelncomo.statement
4.3.1FormatsofIncomeStatement
4.3.2GrossMarginPercentageandInventoryTurnover
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Chapter5TheMeasurementofBusinessIncome
5.1BusinessIncome
5.2SomeGenerallyAcceptedAccountingPrinciples
5.2.1Accrual-BasisAccounting
5.2.2TheAccountingPeriod
5.2.3RevenuePrinciple
5.2.4MatchingPrinciple
5.2.5Time.PeriodConcept
5.3AdjustmentstotheAccounts
5.4AdjustedTrialBalance
5.5PreparingtheFinancialStatementsfromtheAdjustedTrialBalance
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Chapter6GompletingtheAccountingGycle(I)
6.1TheAccountingCycle
6.2PreparationoftheWorkSheet
6.2.1TheAccountant'sWorkSheet
6.2.2StepsinPreparingtheWorkSheet
6.3UsesoftheWorkSheet
6.3.1PreparingtheFinancialStatements
6.3.2RecordingtheAdjustingEntries
6.4ClosingtheAccounts
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Chapter7CompletingtheAccountingCycle(11)
7.1TheOperationCycleforaMerchandisingBusiness
7.2AccountingRecordoftheOperatingCycle
7.2.1PurchaseofInventory
7.2.2PurchaseDiscounts
7.2.3PurchaseRetumsandAllowmices
7.2.4TransportationCosts
7.2.5SaleofInventory
7.2.6SalesDiscounts,SalesReturnsandAllowances
7.2.7CostofGoodsSold
7.3TheAccountingCycleforaMerchandisingBusiness
7.3.1TheAdjustingandClosingProcessforaMerchandisingBusiness
7.3.2WorkSheetofaMerchandisingBusiness
7.3.3FinancialStatementsofaMerchandisingBusiness
7.3.4AdjustandClosetheAccountsofaMerchandisingBusiness
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Chapter8LedgersandJournals
8.1Ledgers
8.2Journals
8.3Special-Journals
8.3.1SalesJournal
8.3.2CashReceiptsJournal
8.3.3PurchaseJournal
8.3.4CashDisbursementsJournal
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PartTwoFinancialAccounting
Chapter9CashandInternalControl
9.1DefinitionofInternalControl
9.2BasicPrincipleandPolicies
9.3InternalCashControl
9.3.1InchMdualCashAccountability
9.3.2CashRecording
9.3.3CashDepositing
9.3.4Reconciliation
9.3.5RefundsandVoids
9.3.6SafeguardingCash
9.4InternalControloverMerchandiseTransactions
9.4.1ControlofSalesandCashReceipts
9.4.2ControlofPurchasesandCashDisbursements
9.4.3ControlofPurchasesDiscounts
9.5TheBankAccount:aControlDevice
9.5.1BankStatement
9.5.2BankReconciliation
9.5.3PreparationofBankReconciliation
9.5.4RecordingEntriesfromtheReconciliation
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Chapter10AccountsReceivableandNotesReceivable
10.1AccountsReceivableandNotesReceivable
10.2AccountingforNotesReceivable
10.3UncollectibleAccountsExpenses
10.4TheTwoMoth_odsofAccounting.forBadDebts
lO,4.1AUowaneeMethod
10.4.2DireCtWtite-off,MethodofAccountingforUncollectibles
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Chapter11AccountingforInventory
11.1TheBasicConceptofInventoryAccounting
11.2InventoryAccountingSystem
11.3CalculatingtheCostofInventory
11.3.1InventoryCostingMethod
11.3.2ComparingInventoryCostingMethods
11.4ValuationofInventoryatOtherthanCost
11.4.1ValuationatLower-of-Cost-or-Market
11.4.2ValuationatNetRealizableValue
11.5EstimatingInventoryCost
11.5.1RetailMethodofInventoryCosting
11.5.2GrossProfitMethodofEstimatingInventories
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Chapter12Non-currentAssetsandIntangibleAssets
12.1Non-currentAssets
12.2DepreciationMethods
12.3DisposalofFixedAssets
12.4IntangibleAssets
12.5AmortizationofIntangibleAssets
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Chapter13CurrentLiabilitiesandpayrollAccountirng
13.1CurrentLiabilities
13.2AccountsPayable
13.3NotesPayable
13.4PayrollAccounting
13.5InternalControlOverPayroll
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Chapter,14Non-currentLiabilities
14.1Non-currentLiabilities
14.2TypesofBonds
14.3AccountingforIssuingBonds
14.4AdjustingEntriesforInterestingExpenses
14.5AccoutingforRedeemingBonds
14.6ConvertibleBonds
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Chapter15Shareholders'Equity
15.1TheCharacteristicsofaCorporation
15.2ShareCapital
15.3Shareholders'Equity
15.4IssuingStock
15.4.1IssuingStockforCash
15.4.2IssuingCommonStockforServicesorNon-cashAssel
15.4.3IssuingPreferredStock
15.5AccountingforDividends
15.6AccountingforIncomeTaxes
15.7RetainedEarnings
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PartThreeAnalysisofAccomntingInformation
Chapter16PreparingandUsingtheFinancialStatements
16.1IntroductiontoFinancialStatements
16.1.1ClassifiedFinancialStatements
16.1.2RelationshipsamongtheFinancialStatements
16.2TheBalanceSheet
16.2.1FormatsoftheBalanceSheet
16.2.2ElementsoftheBalanceSheet
16.2.3PreparationoftheBalanceSheet
16.3TheIncomeStatement
16.3.1FormatsoftheIncomeStatement
16.3.2ElementsoftheIncomeStatement
16.3.3PreparationoftheIncomeStatement
16.4TheCashFlowStatement
16.4.1ElementsoftheCashFlowStatement
16.4.2FormatsoftheCashFlowStatement
16.4.3PreparationoftheCashFlowStatement
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Chapter17FinancialStatementAnalysis
17.1An'IntroductionofFinancialStatementAnalysis
17.2PercentageAnalysis
17.2.1HorizontalAnalysis
17.2.2TrendAnalysis
17.2.3VerticalAnalysis
17.3RatioAnalysis
17.3.1ProfitabilityRatios
17.3.2LiquidityRatios
17.3.3FinancialStabilityRatios
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Appendix
AppendixI:HowtoReadOriginalEnglishTextbookofAccounting?
AppendixII:ReferenceVersionsforReadingMaterials
AppendixIII:AnswerstoAssignmentMaterial
AppendixIV:RecommendedWebsitesofAccounting
AppendixV:AListofReferenceBook