实用会计英语

CHAPTER ONE GENERAL INTRODUCTION TO ACCOUNTING
1.1 What Is Accounting
1.2 The Elements of Accounting
1.3 Basic Assumptions and Principles of Accounting
1.4 Accounting Equation
1.5 Financial Statements
Terms and Phrases
Exercise 1.. Multiple Choice
Exercise 2. Analysis of Transactions
Exercise 3 ： Case
CHAPTER TWO PROCESSING ACCOUNTING INFORMATION
2.1 The Concept and Types of Accounts
2.2 Recording Business Transactions
2.3 Basic Rules for Recording Business Transactions
2.4 Business Entity
2.5 T-account
2.6 Double Entry Rule
2.7 Application of the Double Entry Rule
2.8 How Transactions Affect the Accounting Equation
2.9 How to Make Adjusting Entries
2.10 Transferring All the Data to T-accounts
2.11 The Procedures of Accounting
2.12 The Journal
2.13 Closing Entries
2.14 The Trial Balance
2.15 Financial Statements
Terms and Phrases
Exercise 1. True or False
Exercise 2： Multiple Choice
Exercise 3. Case
CHAPTER THREE CURRENT ASSETS
3.1 Introduction to Assets and Current Assets
3.2 Cash and Cash Equivalents
3.3 Inventory
3.4 Four Common Inventory Cost Flow Methods
3.5 An Example of the Perpetual Inventory System
3.6 FIFO Method
3.7 LIFO Method
3.8 Weighted-Average Method
3.9 The Impact on Financial Statements Under Three Cost Methods
3.10 The Impact on the Income Taxes Under the Three Methods
3.11 Comparing the Perpetual System and the Periodic System
3.12 The Use of the Lower of Cost or Market Rule
3.13 Inventory Loss
3.14 Accounts Receivable
3.15 The Allowance Method of Accounting for Bad Debts： An Example
3.16 How Is the Amount of Allowance for Doubtful Debts Estimated
3.17 Direct Write-off Method
3.18 Warranty
3.19 Short-term Investments (Marketable Securities)
Terms and Phrases
Exercise 1： True or False
Exercise 2： Multiple Choice
Exercise 3： Case
CHAPTER FOUR LONG-TERM ASSETS
4.1 Introduction to Long-term Assets
4.2 Measuring the Cost of Long-term Assets
4.3 A Basket Purchase
4.4 Depreciation and Depreciation Methods
4.5 Straight-Line Depreciation
4.6 The Retirement and Removal of Long-term Assets
4.7 The Journal Entries Under Straight-Line Depreciation
4.8 Financial Statements Under Straight-Line Depreciation
4.9 Accelerated Depreciation Methods： Double-Declining Balance Depreciation
4. 10 Financial Statements Under Double-Declining-Balance Depreciation
4.11 Accelerated Depreciation Methods. Units-of-Production Depreciation
4.12 Financial Statements Under Units-of-Production Depreciation
4.13 Accelerated Depreciation Methods. Sum-of-the-Years-Digits Depreciation
4. 14 Financial Statements Under Sum-of-the-Years-Digits Method
4.15 Changing the Useful Life of a Depreciable Asset
4.16 Changing the Salvage Value of a Depreciable Asset
4.17 Intangible Assets and Amortization
4. 18 Goodwill
4. 19 Natural Resources and Depletion
Terms and Phrases
Exercise 1. True or False
Exercise 2. Multiple Choice
Exercise 3. Case
CHAPTER FIVE CURRENT AND LONG-TERM LIABILITIES
5.1 Introduction to Liabilities
5.2 Current Liabilities
5.3 Accounts Payable
5.4 Notes Payable
5.5 The Discount of Notes Payable
5.6 Amortization of Discount on Notes Payable
5.7 The Current Portion of Long-term Debt
5.8 Accrued Liabilities
5.9 Unearned Revenue
5.10 Estimated Liabilities
5.11 Contingent Liability
5.12 Long-term Liabilities
5.13 General Introduction to Bonds
5.14 Bonds Issued at Par
5.15 Bonds Issued at a Discount
5.16 Bonds Issued at a Premium
5.17 Bonds Issued Between Interest Dates
5.18 Deferred Income Taxes
5.19 Lease Obligations
5.20 The Contra-Liability Account
Terms and Phrases
Exercise 1： True or False
Exercise 2：Multiple Choice
Exercise 3：Case
CHAPTER SIX STOCKHOLDERS EQUITY
6.1 Introduction to a Corporation
6.2 Stockholders Equity： Contributed Capital and Retained Earnings
6.3 Common Stock
6.4 Preferred Stock： Cumulative and Non-cumulative
6.5 Accounting for Stock Issued for Cash
6.6 Accounting for Stock Issued in Exchange for Assets or Services
6.7 Accounting for Treasury Stock
6.8 Dividends Distribution
6.9 Stock Split
6.10 The Different Values of a Stock
6.11 Reporting Stockholders Equity Transactions on the Statement of Cash Flows
Terms and Phrases
Exercise 1： True or False
Exercise 2： Multiple Choice
Exercise 3 ： Case
CHAPTER SEVEN　BALANCE SHEET
7.1 Introduction to Balance Sheet
7.2 The Importance of Balance Sheet
7.3 Common Classifications
7.4 How to Prepare a Balance Sheet
7.5 A Sample Balance Sheet
Terms and Phrases
Exercise： Multiple Choice
CHAPTER EIGHT　INCOME STATEMENT
8.1 Introduction to Income Statement
8.2 Additional Special Items on the Income Statement
8.3 Income Determination
8.4 Changes in Estimates
8.5 Forms of the Income Statement
8.6 An Sample Single-step Income Statement Note
8.7 An Sample Multiple-step Income Statement
8.8 Cost of Goods Sold
CHAPTER TEN ANALYSIS OF FINANCIAL STATEMENTS
KEY TO EXERCISE
REFERENCE