会计英语

Chapter 1  An Overview of Accounting Unit 1  Accounting:the Language of Business Unit 2  Accounting Assumptions and Basis of Accounting Unit 3  Accounting Principles Unit 4  Quality Characterstics of Accounting Information Chapter 2  Accounting Elements and Double-entry Accounting Unit 1  Elements of Financial Statements Unit 2  Accounting Equation and Double-entry Accounting Chapter 3  Accounting Cycle Unit 1  Procedures Used in the Accounting Cycle Unit 2  Journals & Journalizing Transactions Unit 3  Accounts and Ledgers Unit 4  Adjusting Procedures Unit 5  Closing Process Unit 6  The Trial Balance Chapter 4  Current Assets Unit 1  Cash Unit 2  Receivables Unit 3  Inventories Chapter 5  Investments Unit 1  An Overview of Investments Unit 2  Financial Assets Held for Trading Unit 3  Held-to-maturity Investments Unit 4  Available-for-sale Financial Assets Unit 5  Long-term Equity Investments Chapter 6  Non-current Assets Unit 1  Plant and Equipment Unit 2  Depreciation of Plant Assets Unit 3  Intangible Assets Unit 4  Natural Resources Chapter 7  Liabilities Unit 1  Current Liabilities Unit 2  Non-current Liabilities Chapter 8  Owners' Equity Unit 1  Forms of Business Organizations Unit 2  Accounting for Owners' Equity in Different Forms of Organization Chapter 9  Revenues and Expenses Unit 1  Revenues Unit 2  Expenses Chapter 10  Fiancial Statements Unit 1  Balance Sheet Unit 2  Income Statement Unit 3  Statement of Retained Earnings & Statement of Changes in Owners' Equity Unit 4  Cash Flow Statement Unit 5  Disclosure Notes to Financial Statements Unit 6  Analysis of Finacial Statements 附录一  参考译文 附录二  参考答案