会计英语

Chapter 1 General Introduction to Accounting ............................................................... 1Section 1 Accounting Assumptions and Accounting Principles ................................... 2Section 2 Accounting Elements and Accounting Equation .......................................... 5Section 3 Ethics in Accounting ..................................................................................... 8Chapter 2 Accounting Cycle ........................................................................................ 13Section 1 T-Accounts and Double-entry System ........................................................ 14Section 2 Journals and Ledger .................................................................................... 16Section 3 Trial Balance ............................................................................................... 19Section 4 Accounting Adjustments ............................................................................. 20Section 5 Closing an Account ..................................................................................... 22Chapter 3 Assets ......................................................................................................... 26Section 1 Current Assets ............................................................................................. 27Section 2 Long-term Assets ........................................................................................ 34Chapter 4 Liabilities ..................................................................................................... 45Section 1 Current Liabilities ....................................................................................... 47Section 2 Non-current Liabilities ............................................................................... 50Chapter 5 Owner’s Equity ............................................................................................ 59Section 1 Paid-in Capital ............................................................................................ 60Section 2 Retained Earnings ....................................................................................... 63Chapter 6 Revenues, Expenses and Profit .................................................................. 70Section 1 Revenues ..................................................................................................... 71Section 2 Expenses ..................................................................................................... 75Section 3 Profit ........................................................................................................... 77Chapter 7 Financial Statements ................................................................................... 84Section 1 Balance Sheet ............................................................................................. 86Section 2 Income Statement ....................................................................................... 91? 会 计 英 语VISection 3 Cash Flow Statement .................................................................................. 95Chapter 8 Financial Statement Analysis .................................................................... 102Section 1 Ratio Analysis ........................................................................................... 104Section 2 Horizontal Analysis .................................................................................. 109Section 3 Vertical Analysis ....................................................................................... 112Appendix A 复利现值系数表（PVIF 表） ................................................................... 120Appendix B 年金现值系数表（PVIFA 表） ................................................................. 121Bibliography ..................................................................................................................122