基础会计英语

Part One　The Main Contents of Accounting
Chapter Ⅰ　General Introduction
Section One　The Origin and Evolution of Accounting
Section Two　Accounting and Accounting Information
Section Three　Accounting Object and the Rules of Capital Movement
Section Four　Accounting Functions and Purpose
Chapter Ⅱ　Accounting Elements and Accounting Equation
Section One　Accounting Elements
Section Two　Accounting Equation
Chapter Ⅲ　Accounting Subjects and Accounts
Section One　Accounting Subjects
Section Two　Accounts
Section Three　Accounting Object， Accounting Elements and Accounting Subjects
Chapter Ⅳ　Double Entry Bookkeeping
Section One　Introduction to the Methods of Bookkeeping
section Two　Debit-Credit Bookkeeping
Section Three　Parallel Recording of General Ledger and Detail Ledger
Chapter Ⅴ　Classification of Accounts
Section One　The Meaning of Classifying Accounts
Section Two　Account Classification According to the Economic Contents
Section Three　Account Classification According to the Use and Structure
Part Two　Translation
第一章　总论
第一节　会计的产生和发展
第二节　会计和会计信息
第三节　会计对象和资金运动规律
第四节　会计职能和会计目的
第二章　会计要素与会计等式
第一节　会计要素
第二节　会计等式
第三章　会计科目与账户
第一节　会计科目
第二节　账户
第三节　会计对象、会计要素与会计科目
第四章　复式记账
第一节　记账方法概述
第二节　借贷记账法
第三节　总分类账户与明细分类账户的平行登记
第五章　账户分类
第一节　账户分类的意义
第二节　账户按经济内容分类
第三节　账户按用途和结构分类
Part Three　Appendix
附录一　企业会计凭证，账簿及报表
附录二　Accounting Law of the Peoples Republic of China
附录三　Idioms and Expressions
附录四　中华人民共和国会计法