会计英语（双语第三版）

　　TOP目录 1　An Introduction to Accounting 11.1　Accounting is an Information System 21.2　Forms of Organization 21.3　The Framework for the Preparation and Presentation of Financial Statements 31.4Understanding of Financial Statements 4• Balance Sheet 5• Income Statement （Statement of Financial Performance） 5• Statement of Owner’s Equity 6• Statement of Cash Flows 81.5　Accounting and its Profession91.6　Accounting Elements and Using the Accounting Equation 9• What is Accounting Equation 9• Effects of Transactions on the Accounting Equation 101.7　Ethics in Accounting 12•Some Basic Ethical Standards 13Vocabulary 14Self-Test Questions 15Discussion Questions 16Exercises 16Problems 18 2　Recording Transactions 222.1　Economic Events and Business Documents 232.2　T Accounts and Debit & Credit 23•Types of Accounts 24•Chart of Accounts and Ledger 26•The Accounting Equation and the Rules of Debits and Credits 27•Normal Balances 272.3　Journalizing and Posting Transactions 27•Journalizing Transactions 30•Posting Transactions 332.4　Preparing a Trial Balance 36•Trial Balance 36•Locating and Correcting Errors 37•Formatting Conventions 382.5　Using the Information—the Debt Ratio 38Vocabulary 39Self-Test Questions 40Discussion Questions 41Exercises 41Problems 42 3　Adjusting the Accounts， Preparing the Statements， and Completing theAccounting Cycle 463.1　The Need for Adjustments 47•Time Period Principle 47•Need for Adjustments at the End of an Accounting Period 47•Accrual and Cash Basis of Accounting 483.2　Adjusting the Accounts 49•Prepaid Expenses 49•Depreciation 50•Unearned Revenues 52•Accrued Expenses 53•Accrued Revenues 533.3　Adjusted Trial Balance and Preparation of Financial Statements 543.4　Using the Worksheet 60•Purpose of the Worksheet 60•Preparing Worksheets 613.5　Closing Entries 62•Purpose of Closing Entries 63•Preparing the Closing Entries 633.6　Post-closing Trial Balance 653.7　Classification of Balance Sheet Items 66•Assets 66•Liabilities 67•Owner’s Equity 673.8　Using the Information—the Current Ratio 69Vocabulary 69Self-Test Questions 70Discussion Questions 71Exercises 72Problems 73 4　Accounting for Merchandising Enterprises 774.1　Service Enterprise versus Merchandising Concern 78•Service Enterprise 78•Merchandising Enterprise 78• Periodic and Perpetual Inventory Systems 784.2　Purchase， Sales Revenue and Cost of Goods Sold 79•Merchandise Purchases—Perpetual Inventory System 79•Purchase Returns and Allowances 79•Trade Discounts 79•Purchase Discounts 80•Transportation Costs 81•Revenue from Sales and Cost of Goods Sold—Perpetual Inventory System 83•Sales Returns and Allowances83•Sales Discounts 84•Shrinkage 85•Summary of Merchandising Cost Flows 854.3　Multiple TOP 其它信息 开本：16开

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