大学会计英语

art One A Brief IntroductionUnit 1 Introduction 1.1 Basic Accounting Terms 1.2 Branches of Accounting 1.3 Purpose of Accounting Information. 1.4 Chief Personnel Involved in Accounting 1.5 Historical Development of AccountingPart Two Basics of Financial AccountingUnit 2 Basis and Necessities of Financial Accounting 2.1 Definition of Financial Accounting 2.2 Financial Accounting Standards Board (FASB) 2.3 The Need for Financial Accounting 2.4 Accounting BasisUnit 3 Liabilities of Accountants and Accounting Equation. 3.1 Liabilities of Accountants. 3.2 Accounting Equation (also known as Balance Sheet Equation) 3.3 Classification of Assets and LiabilitiesUnit 4 Accounting Information and Its Users 4.1 Definition of Accounting Information 4.2 Classification of Accounting Information 4.3 Chief Users of Accounting InformationUnit 5 Accounting Concepts, Principles or Conventions 5.1 Accounting Concepts 5.2 Accounting PrinciplesUnit 6 Financial Statements 6.1 Definition of Financial Statements 6.2 Major Types of Financial StatementsUnit 7 Analysis of Financial Statements 7.1 The Need for Analyzing Financial Statements 7.2 The Ratios Used for Analyzing Financial StatementsPart Three Management AccountingUnit 8 Fundamentals of Management Accounting 8.1 Definition of Management Accounting 8.2 Importance of Management Accounting 8.3 Distinctions between Management Accounting and FinancialAccounting 8.4 Roles of Management Accountants 8.5 Major Factors Causing Changes in Management Accounting 8.6 Management Accounting in Service and Non-profit Organizations Unit 9 Cost Accounting 9.1 Cost 9.2 Approaches to Costing Products or Services 9.3 Cost Accounting and Cost Accounting Systems 9.4 Break-Even Point and Break-Even Analysis 9.5 Cost-Volume-Profit (CVP) AnalysisUnit 10 Product Costing 10.1 Product Cost 10.2 Cost Allocation 10.3 Approaches to Allocation of CostsUnit 11 Job and Process Costing Systems 11.1 Job Costing 11.2 Process Costing 11.3 Distinctions between Process Costing and Job CostingUnit 12 Budgeting and Controlling 12.1 Budgeting 12.2 ControllingPart Four Basics of U.S. Bank AccountingUnit 13 Importance and Reasons for Accurate Accounting Records 13.1 Importance of Accurate Accounting Records 13.2 Reasons for Banks to Develop Accurate Accounting InformationUnit 14 Bank's Basic Accounting Records and Methods 14.1 Basic Accounting Records 14.2 Bank's Accounting MethodsUnit 15 Two Basic Bank Financial Statements 15.1 Statement of Condition 15.2 Income StatementUnit 16 Performance Measurement Ratios 16.1 Return on Assets (ROA) 16.2 Return on Equity (ROE) 16.3 Capital Ratio 16.4 Earnings Per Share (EPS) Unit 17 Impact of Financial Data 17.1 Impact on Stockholders 17.2 Impact on Regulators 17.3 Impact on Other Financial Institutions 17.4 Impact on Customers 17.5 Impact on EmployeesUnit 18 Financial Planning of Banks 18.1 Budgeting 18.2 Monthly Variance Reports 18.3 Performance Measurements 18.4 Performance StandardsUnit 19 Cost Allocation and Pricing of Services 19.1 Functional Cost 19.2 Cost Allocation 19.3 Pricing 19.4 Payment of Fees 19.5 Account Analysis 19.6 Summary of Basic US Bank AccountingPart Five Selected Extensive Reading Materials on Western Accounting 1. The Sarbanes -- Oxley Act (S-O Act)-- The Newest AmericanAccounting Law 2. Users of Financial Reports 3. The Liability of Accountants 4. Major Types of Accounting Specialists 5. Financial Misstatements 6. Henry W. Bloch: Overcoming Accountant's Block 7. A Cultural GAAP 8. Budgeting for Success 9. An Accounting GAAP 10. A New Credit Crunch 11. Bringing the Future into Play 12. Auditing Here, Consulting over There 13. Accounting -- or Lapdog? Here's How You'll Know 14. Accounting Standards America v the World 15. When Figures Lie-- A Comment on Accounting Rules 16. Types of Accounting Activities in the U.S.Key to the Exercises in the TextsReference