会计英语

书籍目录

Lecture 1 Introduction to Financial Accounting (Financial
Statements)
1.1 Financial Accounting
1.2 GAAP
1.3 Financial Statement
1.3.1 Income Statement
1.3.2 Statement of Retained Earnings
1.3.3 Balance Sheet (Statement of Financial
Position)
1.3.4 Statement of Owner's Equity
1.3.5 Cash Flow Statement
Lecture 2 Accounting Cycle
2.1 Analyze Transactions from Source Document
2.l.1 Source Document
2.1.2 Account
2.2 Record in Journals
2.3 Post to General Ledger
2.4 The Trial Balance
2.5 Adjust the General Ledger Accounts
2.5.1 Accrual Basis of Accounting
2.5.2 Adjusting Entries
2.6 Preparing Financial Statements
2.7 Preparing Closing Entries
2.8 Preparing a Post-Closing Trial Balance
Lecture 3 Accounting for Current Assets
3.1 Cash
3.1.1 Internal Control over Cash
Receipts
3.1.2 Internal Control over Cash
Disbursements
3.1.3 Petty Cash Fund
3.1.4 Reconciling the Bank Account
3.2 Accounting for Receivables
3.3 Inventory
Lecture 4 Accounting for Long-Term Assets
4.1 Plant Assets
4.1.1 Cost of Plant Assets
4.1.2 Depreciation
4.2 Long-Term Investments
4.2.1 Accounting for Debt Investments
4.2.2 Accounting for Stock
Investments
4.3 Intangible Assets
Lecture 5 Accounting for Liabilities
5.1 Current Liabilities
5.1.1 Notes Payable
5.1.2 Payroll and Payroll Taxes
Payable
5.1.3 Unearned Revenues
5.1.4 Current Maturities of Long-Term
Debt
5.2 Long-Term Liabilities
5.2.1 Bonds
5.2.2 Types of Bonds
5.2.3 Issuing Bonds at Face Value
5.2.4 Issuing Bonds at a Discount or
Premium
5.2.5 Effective-Interest Method of Bond
Amortization
5.2.6 Straight-Line Amortization
Lecture 6 Accounting for Equity
6.1 The Corporate Form of Organization
6.2 Ownership Rights of Stockholders
6.3 Corporate Capital
6.3.1 Accounting for Common Stock
Issues
6.3.2 Dividends
6.3.3 Retained Earnings
Lecture 7 Financial Statement Analysis
7.1 Tools of Financial Statement Analysis
7.2 Ratio Analysis
……

作者简介

《成人教育会计本科教材:会计英语》主要内容：会计是通用的商业语言。随着经济全球化的发展，会计的国际趋同已是必然。无论是观念的国际化还是规则的国际化，都离不开语言的沟通。因此，用英语学习会计知识是会计专业学生的迫切要求，用英语获取会计信息是所有经济活动参与者的现实需要。沈洪涛编著的《成人教育会计本科教材:会计英语》内容都是选自北美经典的会计学教材，全面地覆盖了会计学的主要专业领域。

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