全国高等院校会计与财务系列规划教材：会计英语
目 录内容简介
Part One Fundamental Accounting
Chapter1 An Introduction to Accounting
1.1 The Nature of Accounting
1.2 The History and Development of Accounting
1.3 Users of Accounting Information
1.4 Accounting Profession
1.5 The Accounting Standards Setting Bodies
1.6 Generally Accepted Accounting Principles
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter2 The Accounting Equation and the Account
2.1 Types of Business Organizations
2.2 The Accounting Equation
2.3 The Effects of Business Transactions on the Accounting Equation
2.4 The Account
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter3 Recording Business Transactions
3.1 Double－Entry Bookkeeping
3.2 Recording Business Transaction
3.3 Illustrative Problem
3.4 The Trial Balance
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter4 Basic Financial Statements
4.1 Financial Statements
4.2 The Balance Sheet
4.3 The Income Statement
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter5 The Measurement of Business Income
5.1 Business Income
5.2 Some Generally Accepted Accounting Principles
5.3 Adjustments to the Accounts
5.4 Adjusted Trial Balance
5.5 Preparing the Financial Statements from the Adjusted Trial Balance
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter6 Completing the Accounting Cycle（I）
6.1 The Accounting Cycle
6.2 Preparation of the Work Sheet
6.3 Uses of the Work Sheet
6.4 Closing the Accounts
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter7 Completing the Accounting Cycle（II）
7.1 The Operation Cycle for a Merchandising Business
7.2 Accounting Record of the Operating Cycle
7.3 The Accounting Cycle for a Merchandising Business
Summary of Learning Objectives
Accounting Vocabulary
Notes to the ext
Reading Material
Assignment Material
Chapter8 Ledgers and Journals
8.1 Ledgers
8.2 Journals
8.3 Special Journals
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Materials
Assignment Material
Part Two Financial Accounting
Chapter9 Cash and Internal Control
9.1 Definition of Internal Control
9.2 Basic Principle and Policies
9.3 Internal Cash Control
9.4 Internal Control over Merchandise Transactions
9.5 The Bank Account：a Control Device
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Materials
Assignment Material
Chapter10 Accounts Receivable and Notes Receivable
10.1 Accounts Receivable and Notes Receivable
10.2 Accounting for Notes Receivable
10.3 Uncollectible Accounts Expenses
10.4 The Two Methods of Accounting for Bad Debts
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter11 Accounting for Inventory
11.1 The Basic Concept of Inventory Accounting
11.2 Inventory Accounting System
11.3 Calculating the Cost of Inventory
11.4 Valuation of Inventory at Other than Cost
11.5 Estimating Inventory Cost
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter12 Non－current Assets and Intangible Assets
12.1 Non－current Assets
12.2 Depreciation Methods
12.3 Disposal of Fixed Assets
12.4 Intangible Assets
12.5 Amortization of Intangible Assets
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter13 Current Liabilities and Payroll Accounting
13.1 Current Liabilities
13.2 Accounts Payable
13.3 Notes Payable
13.4 Payroll Accounting
13.5 Internal Control Over Payroll
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter14 Non－current Liabilities
14.1 Non－current Liabilities
14.2 Types of Bonds
14.3 Accounting for Issuing Bonds
14.4 Adjusting Entries for Interesting Expenses
14.5 Accouting for Redeeming Bonds
14.6 Convertible Bonds
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter15 Shareholders’Equity
15.1 The Characteristics of a Corporation
15.2 Share Capital
15.3 Shareholders’Equity
15.4 Issuing Stock
15.5 Accounting for Dividends
15.6 Accounting for Income Taxes
15.7 Retained Earnings
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Part Three Analysis of Accounting Information
Chapter16 Preparing and Using the Financial Statements
16.1 Introduction to Financial Statements
16.2 The Balance Sheet
16.3 The Income Statement
16.4 The Cash Flow Statement
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter17 Financial Statement Analysis
17.1 An Introduction of Financial Statement Analysis
17.2 Percentage Analysis
17.3 Ratio Analysis
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Appendix
Appendix I：How to Read Original English Textbook of Accounting？
Appendix II：Reference Versions for Reading Materials
Appendix III：Answers to Assignment Material
Appendix IV：Recommended Websites of Accounting
Appendix V：A List of Reference Book
Chapter1 An Introduction to Accounting
1.1 The Nature of Accounting
1.2 The History and Development of Accounting
1.3 Users of Accounting Information
1.4 Accounting Profession
1.5 The Accounting Standards Setting Bodies
1.6 Generally Accepted Accounting Principles
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter2 The Accounting Equation and the Account
2.1 Types of Business Organizations
2.2 The Accounting Equation
2.3 The Effects of Business Transactions on the Accounting Equation
2.4 The Account
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter3 Recording Business Transactions
3.1 Double－Entry Bookkeeping
3.2 Recording Business Transaction
3.3 Illustrative Problem
3.4 The Trial Balance
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter4 Basic Financial Statements
4.1 Financial Statements
4.2 The Balance Sheet
4.3 The Income Statement
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter5 The Measurement of Business Income
5.1 Business Income
5.2 Some Generally Accepted Accounting Principles
5.3 Adjustments to the Accounts
5.4 Adjusted Trial Balance
5.5 Preparing the Financial Statements from the Adjusted Trial Balance
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter6 Completing the Accounting Cycle（I）
6.1 The Accounting Cycle
6.2 Preparation of the Work Sheet
6.3 Uses of the Work Sheet
6.4 Closing the Accounts
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter7 Completing the Accounting Cycle（II）
7.1 The Operation Cycle for a Merchandising Business
7.2 Accounting Record of the Operating Cycle
7.3 The Accounting Cycle for a Merchandising Business
Summary of Learning Objectives
Accounting Vocabulary
Notes to the ext
Reading Material
Assignment Material
Chapter8 Ledgers and Journals
8.1 Ledgers
8.2 Journals
8.3 Special Journals
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Materials
Assignment Material
Part Two Financial Accounting
Chapter9 Cash and Internal Control
9.1 Definition of Internal Control
9.2 Basic Principle and Policies
9.3 Internal Cash Control
9.4 Internal Control over Merchandise Transactions
9.5 The Bank Account：a Control Device
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Materials
Assignment Material
Chapter10 Accounts Receivable and Notes Receivable
10.1 Accounts Receivable and Notes Receivable
10.2 Accounting for Notes Receivable
10.3 Uncollectible Accounts Expenses
10.4 The Two Methods of Accounting for Bad Debts
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter11 Accounting for Inventory
11.1 The Basic Concept of Inventory Accounting
11.2 Inventory Accounting System
11.3 Calculating the Cost of Inventory
11.4 Valuation of Inventory at Other than Cost
11.5 Estimating Inventory Cost
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter12 Non－current Assets and Intangible Assets
12.1 Non－current Assets
12.2 Depreciation Methods
12.3 Disposal of Fixed Assets
12.4 Intangible Assets
12.5 Amortization of Intangible Assets
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter13 Current Liabilities and Payroll Accounting
13.1 Current Liabilities
13.2 Accounts Payable
13.3 Notes Payable
13.4 Payroll Accounting
13.5 Internal Control Over Payroll
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter14 Non－current Liabilities
14.1 Non－current Liabilities
14.2 Types of Bonds
14.3 Accounting for Issuing Bonds
14.4 Adjusting Entries for Interesting Expenses
14.5 Accouting for Redeeming Bonds
14.6 Convertible Bonds
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter15 Shareholders’Equity
15.1 The Characteristics of a Corporation
15.2 Share Capital
15.3 Shareholders’Equity
15.4 Issuing Stock
15.5 Accounting for Dividends
15.6 Accounting for Income Taxes
15.7 Retained Earnings
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Part Three Analysis of Accounting Information
Chapter16 Preparing and Using the Financial Statements
16.1 Introduction to Financial Statements
16.2 The Balance Sheet
16.3 The Income Statement
16.4 The Cash Flow Statement
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter17 Financial Statement Analysis
17.1 An Introduction of Financial Statement Analysis
17.2 Percentage Analysis
17.3 Ratio Analysis
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Appendix
Appendix I：How to Read Original English Textbook of Accounting？
Appendix II：Reference Versions for Reading Materials
Appendix III：Answers to Assignment Material
Appendix IV：Recommended Websites of Accounting
Appendix V：A List of Reference Book
目 录内容简介
《全国高等院校会计与财务系列规划教材：会计英语》以现代会计理论的最新研究成果和国际会计准则为指导，以西方财务会计体系为基础，结合我国会计实践工作，将国内外财务会计教学内容相结合，综述了会计的涵义、作用、会计职业、会计准则的制定及公认会计原则等基本知识；从会计专业的角度，全面系统地阐述了会计核算的基本经济业务、基本方法、基本程序和基本技能，概括介绍了会计分析的方法及运用，并对会计的最新发展动态做了简明扼要的介绍。《全国高等院校会计与财务系列规划教材：会计英语》内容包括会计介绍，会计基础知识（会计恒等式与账户、交易记录、基本会计报表、损益计量、会计循环、分类账与日记账等），资产、负债、所有者权益的核算，财务报表的编制与分析等。《全国高等院校会计与财务系列规划教材：会计英语》不仅可以作为高等院校会计专业本科和其他经济管理类本科“专业英语”课程的教材，也可作为在职会计人员和经济管理人员的自学参考书。
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