会计英语

书籍目录

Chapter 1 An Introduction to Accounting
Learning objectives
Mini case
1.1 The nature of accounting
1.1.1 The concept of accounting
1.1.2 Forms of the entity
1.2 Users of accounting information
1.2.1 Two major functions of accounting
1.2.2 Users of accounting information
1.3 The accounting profession
1.4 The accounting principles
1.4.1 Basic accounting assumptions
1.4.2 Basic accounting principle
1.4.3 Basic accounting principle
Chapter summary
New words and expressions
Reading material
Test yourself
Chapter 2 The Accounting Equation and Double Entry
Bookkeeping
Learning objectives
Mini case
2.1 The accounting equation
2.2 The effects of the economic events on the accounting
equation
2.2.1 Business transactions
2.2.2 Other (internal) events
2.2.3 An illustration of the effects
2.3 The duality concept
2.4 Double entry bookkeeping
Chapter summary
New words and expressions
Reading material
Test yourself
Chapter 3 The Accounts
Learning objectives
Mini case
3.1 The characteristics of the account
3.2 The T-account
3.3 The commonly used accounts
3.3.1 Asset accounts
3.3.2 Liability accounts
3.3.3 Owner's equity accounts
3.4 The chart of accounts
3.4.1 Balance sheet accounts
3.4.2 Profit & loss accounts
Chapter summary
New words and expressions
Reading material
Test yourself
Chapter 4 The Journals
Learning objectives
Mini case
4.1 The general journals
4.2 The special journals
4.3 Journalizing transactions
4.4 An illustration
4.4.1 The entry format
4.4.2 A sample transaction
4.4.3 The general journal entry
4.4.4 The sales register entry
4.4.5 Pros and cons
Chapter summary
New words and expressions
Reading material
Test yourself
Chapter 5 The Ledgers
Learning objectives
Mini case
5.1 The general ledgers
5.2 The subsidiary ledgers
5.3 Posting to the general ledgers
5.4 Posting to the subsidiary ledger
5.5 Preparing the trial balance
Chapter summary
New words and expressions
Reading material
Test yourself
Chapter 6 The Matching Principle and Adjustments to Accounts
Learning objectives
Mini case
6.1 The matching principle
6.2 The accrual basis accounting
6.3 Nature of the adjusting process
6.4 Adjustments to the accounts
6.4.1 Prepaid expenses
6.4.2 Depreciation
6.4.3 Unearned revenues
6.4.4 Accrued expenses
6.4.5 Accrued revenues
6.5 Preparing the adjusted trial balance
Chapter summary
New words and expressions
Reading material
Test yourself
Chapter 7 Financial Statements
Learning objectives
Mini case
7.1 The balance sheet
7.1.1 What is balance sheet
7.1.2 Contents of balance sheet
7.1.3 Samples of balance sheet
7.2 The income statement
7.2.1 What" is income statement
7.2.2 Contents of income statement
7.2.3 Samples of income statement
7.3 The cash flow statement
7.3.1 What is cash flow statement
7.3.2 Contents of cash flow statement
7.3.3 Samples of cash flow statement
7.4 The statement of owner's equity
Chapter summary
New words and expressions
Reading material
Test yourself
Chapter 8 Completing the Accounting Cycle
Learning objectives
Mini case
8.1 The accounting cycle
8.2 Preparing end-of-period worksheet
8.3 Preparing the financial statement from the worksheet
8.4 Closing the accounts
Chapter summary
New words and expressions
Reading material
Test yourself
Chapter 9 Accounting for Merchandising Business
Learning objectives
Mini case
9.1 Operating cycle of merchandising business
9.2 Inventory system of business
9.2.1 Perpetual inventory system
9.2.2 Periodic inventory system
9.3 Accounting cycle for a merchandising business
9.4 The accounting records of the operating cycle
9.4.1 Accounting for purchase
9.4.2 Accounting for sales
Chapter summary
New words and expressions
Reading material
Test yourself
Chapter 10 Accounting for Manufacturing Business
Learning objectives
Mini case
10.1 Operating cycle of manufacturing business
10.2 Manufacturing costs
10.3 Accounting for manufacturing inventories
10.4 Statement of cost of goods sold
Chapter summary
New words and expressions
Reading material
Test yourself
Chapter 11 The Financial Statement Analysis
Learning objectives
Mini case
11.1 Framework for financial statement analysis
11.1.1 The concept of financial analysis
11.1.2 The purposes of financial statement analysis
11.2 Methods of financial statement analysis
11.2.1 "who to compare"
11.2.2 "what to compare"
11.3 Financial ratio analysis
11.3.1 Liquidity ratios
11.3.2 Solvency ratios
11.3.3 Efficiency ratios
11.3.4 Profitability ratios
11.4 Application of financial ratio analysis
11.5 Limitation of financial ratios analysis
Chapter summary
New words and expressions
Reading material
Test yourself
Chapter 12 Working as an Accountant
Learning objectives
Mini case
12.1 Applying for a job as an accountant
12.1.1 Read position vacancy advertisements
12.1.2 Write accounting resume
12.1.3 Job interview
12.2 Get familiar with working environment
12.3 Get familiar with related letters and statements
12.3.1 Invoices
12.3.2 Bank statement
12.3.3 Promissory note
12.3.4 Letter for direct payment
Chapter summary
New words and expressions
Reading material
Test yourself

作者简介

《"十二五"高职高专会计专业工学结合规划教材:会计英语》共包括12章，分别是：第1章会计简介；第2章会计恒等式和复式记账法；第3章账户；第4章日记账；第5章分类账；第6章配比原则和账户调整；第7章财务报表；第8章完成会计循环；第9章商业企业会计核算；第10章工业企业会计核算；第11章财务报表分析；第12章会计职业入门。每章设有学习目标、微型案例、正文知识、本章小结、生词语表、阅读资料以及自我测试，便于广大初学会计英语的读者学习使用。

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