中国科学院规划教材·会计学及财务管理系列：财会专业英语
目 录内容简介
总序
前言
UNIT 1 BOOKKEEPING CYCLE
Chapter 1 Introduction to Accounting
1.1 Bookkeeping and Accounting
1.2 The Field of Professional Accounting
1.3 Accounting Concepts and Principles
1.4 Ethics in Accounting
Chapter 2 Accounting Equation
2.1 Basic Elements of Accounting
2.2 Basic Accounting Equation
Chapter 3 The Double-entry System
3.1 The Account
3.2 Chart of Accounts and Ledger
3.3 Debit and Credit
3.4 Double-entry and Single-entry
3.5 The Trial Balance
Chapter 4 Journalizing and Posting Transactions
4.1 The Journal
4.2 Journalizing
4.3 Posting
Chapter 5 Adjusting and Closing Procedures
5.1 Accrual and Cash Basis of Accounting
5.2 Adjusting Entries Covering Recorded Data
5.3 Adjusting Entries Covering Unrecorded Data
5.4 Closing Entries
Chapter 6 Financial Statement
6.1 Income Statement
6.2 Balance Sheet
6.3 Classified Financial Statement
6.4 Bookkeeping and Accounting Cycle
UNIT 2 SPECIAL JOURNALS
Chapter 7 The Sales Journal
7.1 The Types of Journals
7.2 Sales Journal
7.3 Periodic and Perpetual Inventory Systems
7.4 Trade Discount and Cash Discount
7.5 Sales Returns and Allowances
7.6 Special Ledgers （Subsidiary Ledger）
7.7 Proving the Accounts Receivable Subsidiary Ledger is Equal to the Control
7.8 Types of Ledger Account Forms
Chapter 8 The Purchase Journal
8.1 Purchase as a Cost
8.2 Purchase Invoice
8.3 Purchase Journal
8.4 Debit and Credit Memorandum
8.5 Subsidiary Accounts Payable Ledger
Chapter 9 The Cash Journal
9.1 Cash Receipts Journal
9.2 Cash Disbursement Journal
9.3 Combination Cash Journal
Chapter 10 Summarizing and Reporting via the Worksheet
10.1 Worksheet Procedures for a Service Business
10.2 Worksheet Procedures for a Merchandising Business
UNIT 3 SPECIAL TOPICS OF ASSETS
Chapter 11 Cash and Its Control
11.1 Controlling on Cash Receipts
11.2 Controlling Cash Disbursements
11.3 Controlling Cash Balances
11.4 The Petty Cash Fund
11.5 Voucher System
Chapter 12 Bank Reconciliation
12.1 Checks
12.2 Bank Statement
12.3 Need for Reconciling the Bank Balance
12.4 Steps in Reconciling the Bank Balance
Chapter 13 Allowance for Bad Debts
13.1 Credit Sales and Receivables
13.2 Bad Debt and Bad Debt Expense
13.3 Allowance Method of Accounting for Bad Debts
13.4 Estimating the Amount of Bad Debt Expense
13.5 Direct Write-Off Method of Accounting for Bad Debts
Chapter 14 Promissory Notes
14.1 The Need for Promissory Notes
14.2 Determining Maturity Date and Computing Interest
14.3 Accounting for Notes Payable
14.4 Accounting for Notes Receivable
14.5 Discounting Notes Receivable
14.6 Dishonored Notes Receivable
14.7 Contingent Liability and the Full Disclosure Principle
Chapter 15 Inventory Measurement
15.1 Nature of Inventory
15.2 Perpetual and Periodic Inventory Systems
15.3 Methods of Determining Inventory Costs
Chapter 16 Depreciation Method
16.1 Nature of Depreciation
16.2 Factors Affecting Depreciation
16.3 Depreciation Methods
Chapter 17 Intangible Assets
17.1 Various Intangible Assets
17.2 Acquisition of Intangible Assets
17.3 Amortization of Intangible Assets
17.4 Goodwill
UNIT 4 SPECIAL TOPICS OF LIABILITIES
Chapter 18 Payroll Accounting
18.1 Gross Pay
18.2 Deductions From Gross Pay
18.3 The Payroll System
18.4 Recording the Payroll
18.5 Payroll Taxes Imposed on the Employer
18.6 Recording the Employer Taxes
Chapter 19 Bonds Payable
19.1 Bond and Bond Indenture
19.2 Classifications of Bonds
19.3 Bonds Payable
19.4 Accounting for Bonds Issuing
19.5 Accounting for Interest Expense Amortization
UNIT 5 SPECIAL TOPICS OF OWNERS EQUITY
Chapter 20 Partnership Accounting
20.1 Characteristics of Partnerships
20.2 Advantages and Disadvantages of Partnerships
20.3 Formation of the Partnership
20.4 Division of Net Income and Loss
20.5 Admission of a New Partner
20.6 Liquidation of a Partnership
Chapter 21 Corporation Accounting — Capital Stock
21.1 Characteristics of the Corporation
21.2 Organizing a Corporation
21.3 Advantages and Disadvantages of Corporation Form
21.4 Equity Accounting for the Corporation
21.5 Classes of Shares
21.6 Issue of Stock
21.7 Treasury Stock
UNIT 6 COST AND MANAGEMENT ACCOUNTING
Chapter 22 An Introduction to Cost Terms
22.1 Costs in General
22.2 Direct Costs and Indirect Costs
22.3 Factors Affecting Direct/Indirect Cost Classifications
22.4 Cost Drivers and Cost Management
Chapter 23 Cost Behavior Patterns
23.1 Variable Costs and Fixed Costs
23.2 Major Assumptions and Relevant Range
23.3 Total Costs and Unit Costs
23.4 Manufacturing Cost and Non Manufacturing Cost
Chapter 24 Cost-Volume-Profit Relationship
24.1 Revenue Drivers and Cost Drivers： The General Case and A Special Case
24.2 CVP Assumptions
24.3 The Basics of Cost-Volume-Profit （CVP） Analysis
24.4 The Breakeven Point
24.5 Target Operating Income （TOI）
24.6 The PV Graph
Chapter 25 Costing Systems
25.1 Building Block： Concept of Costing Systems
25.2 Job-Costing and Process-Costing Systems
25.3 Job Costing System
25.4 Manufacturing Overhead
Chapter 26 Standard Costing
26.1 Standards and Standards Costing
26.2 Ideal Versus Practical Standard
26.3 Relationship of Standard Costing to Budgeting
26.4 Setting Standards
26.5 General Model for Variance Analysis
UNIT 7 FINANCIAL MANAGEMENT
Chapter 27 An Overview of Financial Management
27.1 Career Opportunities In Finance
27.2 The Financial Staffs Responsibilities
27.3 The Goals of the Corporation
Chapter 28 Analysis of Financial Statements
28.1 Ratio Analysis
28.2 Liquidity Ratios
28.3 Asset Management Ratios
28.4 Debt Management Ratios
28.5 Profitability Ratios
28.6 Market Value Ratios
Chapter 29 Cost of Capital
29.1 The Logic of the Weighted Average Cost of Capital
29.2 Basic Definitions
29.3 Cost of Debt， ka（1—T）
29.4 Cost of Preferred Stock kp
29.5 Cost of Retained Earnings ks
29.6 The CAPM Approach
Chapter 30 Working Capital Management
30.1 Working Capital Terminology
30.2 Cash Management
30.3 Marketable Securities
30.4 Inventory
30.5 Setting the Credit Period and Standards
Chapter 31 Multinational Financial Management
31.1 Multinational or Global Corporations
31.2 Multinational versus Domestic Financial Management
Answers to Exercises
References
前言
UNIT 1 BOOKKEEPING CYCLE
Chapter 1 Introduction to Accounting
1.1 Bookkeeping and Accounting
1.2 The Field of Professional Accounting
1.3 Accounting Concepts and Principles
1.4 Ethics in Accounting
Chapter 2 Accounting Equation
2.1 Basic Elements of Accounting
2.2 Basic Accounting Equation
Chapter 3 The Double-entry System
3.1 The Account
3.2 Chart of Accounts and Ledger
3.3 Debit and Credit
3.4 Double-entry and Single-entry
3.5 The Trial Balance
Chapter 4 Journalizing and Posting Transactions
4.1 The Journal
4.2 Journalizing
4.3 Posting
Chapter 5 Adjusting and Closing Procedures
5.1 Accrual and Cash Basis of Accounting
5.2 Adjusting Entries Covering Recorded Data
5.3 Adjusting Entries Covering Unrecorded Data
5.4 Closing Entries
Chapter 6 Financial Statement
6.1 Income Statement
6.2 Balance Sheet
6.3 Classified Financial Statement
6.4 Bookkeeping and Accounting Cycle
UNIT 2 SPECIAL JOURNALS
Chapter 7 The Sales Journal
7.1 The Types of Journals
7.2 Sales Journal
7.3 Periodic and Perpetual Inventory Systems
7.4 Trade Discount and Cash Discount
7.5 Sales Returns and Allowances
7.6 Special Ledgers （Subsidiary Ledger）
7.7 Proving the Accounts Receivable Subsidiary Ledger is Equal to the Control
7.8 Types of Ledger Account Forms
Chapter 8 The Purchase Journal
8.1 Purchase as a Cost
8.2 Purchase Invoice
8.3 Purchase Journal
8.4 Debit and Credit Memorandum
8.5 Subsidiary Accounts Payable Ledger
Chapter 9 The Cash Journal
9.1 Cash Receipts Journal
9.2 Cash Disbursement Journal
9.3 Combination Cash Journal
Chapter 10 Summarizing and Reporting via the Worksheet
10.1 Worksheet Procedures for a Service Business
10.2 Worksheet Procedures for a Merchandising Business
UNIT 3 SPECIAL TOPICS OF ASSETS
Chapter 11 Cash and Its Control
11.1 Controlling on Cash Receipts
11.2 Controlling Cash Disbursements
11.3 Controlling Cash Balances
11.4 The Petty Cash Fund
11.5 Voucher System
Chapter 12 Bank Reconciliation
12.1 Checks
12.2 Bank Statement
12.3 Need for Reconciling the Bank Balance
12.4 Steps in Reconciling the Bank Balance
Chapter 13 Allowance for Bad Debts
13.1 Credit Sales and Receivables
13.2 Bad Debt and Bad Debt Expense
13.3 Allowance Method of Accounting for Bad Debts
13.4 Estimating the Amount of Bad Debt Expense
13.5 Direct Write-Off Method of Accounting for Bad Debts
Chapter 14 Promissory Notes
14.1 The Need for Promissory Notes
14.2 Determining Maturity Date and Computing Interest
14.3 Accounting for Notes Payable
14.4 Accounting for Notes Receivable
14.5 Discounting Notes Receivable
14.6 Dishonored Notes Receivable
14.7 Contingent Liability and the Full Disclosure Principle
Chapter 15 Inventory Measurement
15.1 Nature of Inventory
15.2 Perpetual and Periodic Inventory Systems
15.3 Methods of Determining Inventory Costs
Chapter 16 Depreciation Method
16.1 Nature of Depreciation
16.2 Factors Affecting Depreciation
16.3 Depreciation Methods
Chapter 17 Intangible Assets
17.1 Various Intangible Assets
17.2 Acquisition of Intangible Assets
17.3 Amortization of Intangible Assets
17.4 Goodwill
UNIT 4 SPECIAL TOPICS OF LIABILITIES
Chapter 18 Payroll Accounting
18.1 Gross Pay
18.2 Deductions From Gross Pay
18.3 The Payroll System
18.4 Recording the Payroll
18.5 Payroll Taxes Imposed on the Employer
18.6 Recording the Employer Taxes
Chapter 19 Bonds Payable
19.1 Bond and Bond Indenture
19.2 Classifications of Bonds
19.3 Bonds Payable
19.4 Accounting for Bonds Issuing
19.5 Accounting for Interest Expense Amortization
UNIT 5 SPECIAL TOPICS OF OWNERS EQUITY
Chapter 20 Partnership Accounting
20.1 Characteristics of Partnerships
20.2 Advantages and Disadvantages of Partnerships
20.3 Formation of the Partnership
20.4 Division of Net Income and Loss
20.5 Admission of a New Partner
20.6 Liquidation of a Partnership
Chapter 21 Corporation Accounting — Capital Stock
21.1 Characteristics of the Corporation
21.2 Organizing a Corporation
21.3 Advantages and Disadvantages of Corporation Form
21.4 Equity Accounting for the Corporation
21.5 Classes of Shares
21.6 Issue of Stock
21.7 Treasury Stock
UNIT 6 COST AND MANAGEMENT ACCOUNTING
Chapter 22 An Introduction to Cost Terms
22.1 Costs in General
22.2 Direct Costs and Indirect Costs
22.3 Factors Affecting Direct/Indirect Cost Classifications
22.4 Cost Drivers and Cost Management
Chapter 23 Cost Behavior Patterns
23.1 Variable Costs and Fixed Costs
23.2 Major Assumptions and Relevant Range
23.3 Total Costs and Unit Costs
23.4 Manufacturing Cost and Non Manufacturing Cost
Chapter 24 Cost-Volume-Profit Relationship
24.1 Revenue Drivers and Cost Drivers： The General Case and A Special Case
24.2 CVP Assumptions
24.3 The Basics of Cost-Volume-Profit （CVP） Analysis
24.4 The Breakeven Point
24.5 Target Operating Income （TOI）
24.6 The PV Graph
Chapter 25 Costing Systems
25.1 Building Block： Concept of Costing Systems
25.2 Job-Costing and Process-Costing Systems
25.3 Job Costing System
25.4 Manufacturing Overhead
Chapter 26 Standard Costing
26.1 Standards and Standards Costing
26.2 Ideal Versus Practical Standard
26.3 Relationship of Standard Costing to Budgeting
26.4 Setting Standards
26.5 General Model for Variance Analysis
UNIT 7 FINANCIAL MANAGEMENT
Chapter 27 An Overview of Financial Management
27.1 Career Opportunities In Finance
27.2 The Financial Staffs Responsibilities
27.3 The Goals of the Corporation
Chapter 28 Analysis of Financial Statements
28.1 Ratio Analysis
28.2 Liquidity Ratios
28.3 Asset Management Ratios
28.4 Debt Management Ratios
28.5 Profitability Ratios
28.6 Market Value Ratios
Chapter 29 Cost of Capital
29.1 The Logic of the Weighted Average Cost of Capital
29.2 Basic Definitions
29.3 Cost of Debt， ka（1—T）
29.4 Cost of Preferred Stock kp
29.5 Cost of Retained Earnings ks
29.6 The CAPM Approach
Chapter 30 Working Capital Management
30.1 Working Capital Terminology
30.2 Cash Management
30.3 Marketable Securities
30.4 Inventory
30.5 Setting the Credit Period and Standards
Chapter 31 Multinational Financial Management
31.1 Multinational or Global Corporations
31.2 Multinational versus Domestic Financial Management
Answers to Exercises
References
目 录内容简介
《中国科学院规划教材·会计学及财务管理系列：财会专业英语》涵盖了簿记、会计、财务管理和管理会计的有关内容，分为七个单元，共31章。第一单元簿记循环和第二单元特种日记账，是会计学的入门课程；第三至第五单元是财务会计专题，依次介绍资产、负债、所有者权益等相关知识和业务处理方法；第六单元介绍成本和管理会计的核心内容；第七单元是财务管理专题。每一章后面都附有专业术语和配套习题。
《中国科学院规划教材·会计学及财务管理系列：财会专业英语》的主要服务对象是各大、专院校的会计专业学生和在职会计人员，尤其适合于初学者循序渐进、由浅入深地学习。
《中国科学院规划教材·会计学及财务管理系列：财会专业英语》的主要服务对象是各大、专院校的会计专业学生和在职会计人员，尤其适合于初学者循序渐进、由浅入深地学习。
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