会计英语

Chapter 1 Introduction to Accounting
Section Ⅰ
1.1 Definition of Accounting
1.2 The Importance of Accounting Information
Section Ⅱ
Reading Material
The Development of Accounting
Chapter 2 Accounting Assumptions and Principles
Section Ⅰ
2.1 Accounting Assumptions
2.2 Accounting Principles
Section Ⅱ
Reading Material
GAAP and SAP
Accrual Principle and Conservatism Principle
Chapter 3 Accounting Elements
Section Ⅰ
3.1 Assets， Liabilities and Owners Equity
3.2 Revenue， Expense and Net Earning
Section Ⅱ
Reading Material
Marketable Securities， Inventory and Fixed Assets
Chapter 4 Accounts
Section Ⅰ
4.1 Definition of Accounts
4.2 Account Types
Section Ⅱ
Reading Material
Chart of Accounts（会计科目表，账户一览表）
Subaccount （子账户）
Chapter 5 Debit-credit Bookkeeping
Section Ⅰ
5.1 Debit-credit Bookkeeping
5.2 The Rules of Debit and Credit
Section Ⅱ
Reading Material
Microcomputer Accounting Systems
Chapter 6 Business Transactions and Accounting Equation
Section Ⅰ
6.1 Business Transactions
6.2 Accounting Equation
Section Ⅱ
Reading Material
Forms of Business Organization
Chapter 7 Accounting Documents
Section Ⅰ
7.1 Source Documents
7.2 Vouchers
Section Ⅱ
Reading Material
The Trial Balance
Chapter 8 Account Books
Section Ⅰ
8.1 Journal
8.2 Ledger
Section Ⅱ
Reading Material
Posting （过账）
Chapter 9 Accounting Cycle
Section Ⅰ
9. 1 Definition of the Accounting Cycle
9. 2 Procedures of the Accounting Cycle
Section Ⅱ
Reading Material
Identification and Recording of Transactions and Other Events
Chapter 10 Basic Financial Statements
Section Ⅰ
10. 1 The Balance Sheet
10. 2 The Income Statement
Section Ⅱ
Reading Material
Objectives of Financial Statements
Chapter 11 Financial Statement Analysis
Section Ⅰ
11.1 Ratio Analysis
11.2 The DuPont System
Section Ⅱ
Reading Material
A General Perspective on Financial Statement Analysis
Appendix
Chapter 12 The Accounting Laws
12. 1 Accounting Law of the Peoples Republic of China
12.2 The Peoples Republic of China Accounting Standard for Business Enterprises： Basic Standard
Chapter 13 Management Accounting
Section Ⅰ
13. 1 Introduction to Management Accounting
13.2 Differences Between Financial and Management Accounting
Section Ⅱ
Reading Material
Use Management Tools to Make Good Decisions
Chapter 14 Auditing
Section Ⅰ
14. 1 Introduction to Auditing
14. 2 The Processes of Auditing
Section Ⅱ
Reading Material
Audit Evidence
Chapter 15 Tax Accounting
Section Ⅰ
15. 1 Tax on Foreign Companies and individuals
15.2 Tax Administration
Section Ⅱ
Reading Material
Taxes
References