简介
本书内容丰富，语言简练，兼顾英语学习与专业学习的基本特点，全面包含了财务会计的各知识点。通过本书的学习，学生能够熟练阅读英文会计文献并使用英语进行会计实务处理。本书特别注重中西方会计理论与实务的差别，编写时力求以英语思维来表达相关专业知识点，并兼顾了学生的外语水平。全书内容全面、系统，不但配有丰富的相关资料阅读和重点词汇的中英文对照，而且配有丰富的习题练习，以使学生真正掌握知识，老师轻松授课。
目录
Chapter 1 The Overview of Accounting 1.1 What Is Accounting 1.2 The Accounting Concepts and Principles 1.3 The Accounting Elements 1.4 Accounting Equation 1.5 Effect of Business Transactions upon the Accounting
Equation Key Words, Phrases and Special Terms Assignments Reading Chapter 2 Accounting Cycle 2.1 What Is Accounting Cycle 2.2 The Account and Double-entry Accounting 2.3 The Journal Entries 2.4 Adjusting Entries 2.5 Closing the Accounts Key Words, Phrases and Special Terms Assignments Chapter 3 The Financial Statements 3.1 The Balance Sheet 3.2 The Income Statement 3.3 The Statement of Cash Flows Key Words, Phrases and Special Terms Assignments Reading Chapter 4 Cash and Marketable Securities 4.1 Cash 4.2 Dealing with Cash 4.3 Cash Management 4.4 Marketable Securities Key Words, Phrases and Special Terms Assignments Reading Chapter 5 Accounts Receivable 5.1 The Definition of Accounts Receivable 5.2 Dealing with Uncollectible Accounts Receivable 5.3 Alternative Approaches to Estimating Credit Losses 5.4 Accounts Receivable Management Key Words, Phrases and Special Terms Assignments Chapter 6 Inventory 6.1 What Is Inventory 6.2 Two Systems of Inventory Accounting 6.3 Inventory Measurement Key Words, Phrases and Special Terms Assignments Reading Chapter 7 Long-Lived Assets 7.1 Understanding Plant Assets 7.2 Acquisition of Plant Assets 7.3 Depreciation 7.4 Disposal of Plant and Equipment 7.5 Intangible Assets 7.6 Natural Resources Key Words, Phrases and Special Terms Assignments Reading Chapter 8 Current Liabilities 8.1 The Concept of Current Liabilities 8.2 Accounts Payable 8.3 Notes Payable 8.4 Sales Tax Payable 8.5 The Current Portion of Long-term Debt 8.6 Accrues Expenses 8.7 Payroll Liabilities 8.8 Unearned Revenues Key Words, Phrases and Special Terms Assignments Reading Chapter 9 Long-term Liabilities and Long-term
Investments 9.1 Long-term Liabilities 9.2 Long-term investments Key Words, Phrases and Special Terms Assignments Reading Chapter 10 Stockholders’ Equity— Partnership 10.1 What Is a Partnership 10.2 Significant Features of a Partnership 10.3 The Types of Partnerships 10.4 Accounting Practices in Partnerships 10.5 Allocating partnership Net Income Among the
Partners 10.6 Admission of a New Partner 10.7 Liquidation of a Partnership Key Words, Phrases and Special Terms Assignments Reading Chapter 11 Owner’s Equity—Corporation 11.1 What Is a Corporation 11.2 Significant Features of a Corporation 11.3 Formation of a Corporation 11.4 Stockholders’ Equity 11.5 Authorization and Issuance of Capital Stock 11.6 Dividends and Stock Split 11.7 Treasury stock Key Words, Phrases and Special Terms Assignments Reading Chapter 12 Financial Statement Analysis 12.1 Objectives of Financial Statement Analysis 12.2 Source of Financial Statement Analysis 12.3 Horizontal Analysis 12.4 Vertical Analysis 12.5 Ratio Analysis Key Words, Phrases and Special Terms Assignments Reading Reference 显示全部信息
Equation Key Words, Phrases and Special Terms Assignments Reading Chapter 2 Accounting Cycle 2.1 What Is Accounting Cycle 2.2 The Account and Double-entry Accounting 2.3 The Journal Entries 2.4 Adjusting Entries 2.5 Closing the Accounts Key Words, Phrases and Special Terms Assignments Chapter 3 The Financial Statements 3.1 The Balance Sheet 3.2 The Income Statement 3.3 The Statement of Cash Flows Key Words, Phrases and Special Terms Assignments Reading Chapter 4 Cash and Marketable Securities 4.1 Cash 4.2 Dealing with Cash 4.3 Cash Management 4.4 Marketable Securities Key Words, Phrases and Special Terms Assignments Reading Chapter 5 Accounts Receivable 5.1 The Definition of Accounts Receivable 5.2 Dealing with Uncollectible Accounts Receivable 5.3 Alternative Approaches to Estimating Credit Losses 5.4 Accounts Receivable Management Key Words, Phrases and Special Terms Assignments Chapter 6 Inventory 6.1 What Is Inventory 6.2 Two Systems of Inventory Accounting 6.3 Inventory Measurement Key Words, Phrases and Special Terms Assignments Reading Chapter 7 Long-Lived Assets 7.1 Understanding Plant Assets 7.2 Acquisition of Plant Assets 7.3 Depreciation 7.4 Disposal of Plant and Equipment 7.5 Intangible Assets 7.6 Natural Resources Key Words, Phrases and Special Terms Assignments Reading Chapter 8 Current Liabilities 8.1 The Concept of Current Liabilities 8.2 Accounts Payable 8.3 Notes Payable 8.4 Sales Tax Payable 8.5 The Current Portion of Long-term Debt 8.6 Accrues Expenses 8.7 Payroll Liabilities 8.8 Unearned Revenues Key Words, Phrases and Special Terms Assignments Reading Chapter 9 Long-term Liabilities and Long-term
Investments 9.1 Long-term Liabilities 9.2 Long-term investments Key Words, Phrases and Special Terms Assignments Reading Chapter 10 Stockholders’ Equity— Partnership 10.1 What Is a Partnership 10.2 Significant Features of a Partnership 10.3 The Types of Partnerships 10.4 Accounting Practices in Partnerships 10.5 Allocating partnership Net Income Among the
Partners 10.6 Admission of a New Partner 10.7 Liquidation of a Partnership Key Words, Phrases and Special Terms Assignments Reading Chapter 11 Owner’s Equity—Corporation 11.1 What Is a Corporation 11.2 Significant Features of a Corporation 11.3 Formation of a Corporation 11.4 Stockholders’ Equity 11.5 Authorization and Issuance of Capital Stock 11.6 Dividends and Stock Split 11.7 Treasury stock Key Words, Phrases and Special Terms Assignments Reading Chapter 12 Financial Statement Analysis 12.1 Objectives of Financial Statement Analysis 12.2 Source of Financial Statement Analysis 12.3 Horizontal Analysis 12.4 Vertical Analysis 12.5 Ratio Analysis Key Words, Phrases and Special Terms Assignments Reading Reference 显示全部信息
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