会计英语

　　Chapter 1  An Introduction to Accounting
　　1.1  Accounting is an Information System
　　1.2  Forms of Organization
　　1.3  The Framework for the Preparation and Presentation of Financial Statements
　　1.4  Understanding of Financial Statements
　　1.5  Accounting and Its Profession
　　1.6  Accounting Elements and Using the Accounting Equation
　　1.7  Professional Ethics in Accounting
　　1.8  Convergence of Accounting Standards Chinese Accounting Standards: Development and Implementation
　　Vocabulary
　　Self-test Questions
　　Exercises
　　Answers to Self-test Questions
　　Chapter 2  Accounting Cycle
　　2.1  T-account and Debit & Credit
　　2.2  Journalizing and Posting Transactions
　　2.3  Preparing a Trial Balance
　　2.4  Adjusting the Accounts
　　2.5  Adjusted Trial Balance and Preparation of Financial Statements
　　2.6  The Worksheet
　　2.7  Closing
　　2.8  The Accounting Cycle Summary
　　2.9  Classification of Balance Sheet Items
　　Vocabulary
　　Self-test Questions
　　Exercises
　　Answers to Self-test Questions
　　Chapter 3 Current Assets
　　3.1  Cash
　　3.2  Trading Securities
　　3.3  Notes Receivable
　　3.4  Accounts Receivable
　　3.5  Inventories
　　Vocabulary
　　Self-test Questions
　　Exercises
　　Answers to Self-test Questions
　　Chapter 4  Non-current Assets
　　4.1  Fixed Assets
　　4.2  Natural Resources
　　4.3  Intangible Assets
　　4.4  Impairment of Fixed Assets
　　4.5  Long-term Investments
　　4.6  Impairment of Long-term Investments
　　Vocabulary
　　Self-test Questions
　　Exercises
　　Answers to Self-test Questions
　　Chapter 5  Liabilities
　　5.1  Current Liabilities
　　5.2  Non-current Liabilities
　　Vocabulary
　　Self-test Questions
　　Exercises
　　Answers to Self-test Questions
　　Chapter 6  Owners' Equity
　　6.1  Forms of Organization
　　6.2  Stockholders' Rights
　　6.3  Accounting for Stock Issues
　　6.4  Treasury Stock
　　6.5  Preferred Stock
　　6.6  Dividends and Stock Splits
　　6.7  Accounting for Retained Earnings
　　6.8  Statement Presentation and Analysis
　　Vocabulary
　　Self-test Questions
　　Exercises
　　Answers to Self-test Questions
　　Chapter 7 Revenue and Expense Recognition and Income Statement Presentation
　　7.1   Revenue Recognition Concepts
　　7.2  Revenue Recognition at Delivery
　　7.3  Revenue Recognition before Delivery
　　7.4  Revenue Recognition after Delivery
　　7.5  Long-term Contracts
　　7.6  Revenue Recognition for Service Sales
　　7.7  Recognition of Gains and Losses
　　7.8  Expense Recognition
　　7.9  Presentation of the Income Statement
　　Vocabulary
　　Self-test Questions
　　Exercises
　　Answers to Self-test Questions
　　Chapter 8  Statement of Cash Flows and Financial Statement Analysis
　　8.1  Cash and Cash Equivalents
　　8.2  Classification of Cash Receipts and Cash Payments
　　8.3  Preparing Statement of Cash Flows--Direct Method
　　8.4  Preparing Statement of Cash Flows--Indirect Method
　　8.5  Determining Cash Flows from Investing Activities
　　8.6  Determining Cash Flows from Financing Activities
　　8.7  Presenting the Information in the Form of the Statement of Cash Flows
　　8.8  Usefulness of the Statement of Cash Flows
　　8.9  Financial Statement Analysis: Horizontal and Vertical
　　8.10  Ratio Analysis
　　Vocabulary
　　Self-test Questions
　　Exercises
　　Answers to Self-test Questions
　　Appendix
　　1. Balance Sheet
　　2. Income Statement
　　3. Statement of Changes in Owners' Equity
　　4. Statement of Cash Flows
　　5. The Disclosure of Supplementary Information to Statement of Cash Flows
　　6. Disclosure of Information and Accounts Required
　　7. VAT Return Form
　　$. Consumption Tax Return Form
　　9. Business Tax Return Form
　　10. Annual Return Form of The People' s Republic of China on Corporate Income Tax
　　11. Individual Income Tax Return Form

　　《会计英语》可作为普通高等院校的教学用书，也可供会计专业人员自学使用，还可作为工具书使用。全书分为8章：第1章为概述；第2章是对会计的性质和会计信息产生过程的叙述；第3至第6章是关于资产、负债和所有者权益的确认、计量和报告的相关知识；第7章为收入和费用的确认以及利润表的编制；第8章介绍经济活动对现金流量的影响，以及如何编制现金流量表。附录为会计报表与主要税收报表的中英文对照。