会计专业英语(第2版)电子书

内容提要

第2版前言

Unit 1 Introduction of Accounting

Learning Objectives

1.1 The Role of Accounting in Business

1.1.1 The Nature and Function of Accounting

1.1.2 The Division of Accounting

1.2 Accounting Ethics

Important Words and Terms

Exercises

Unit 2 Some of Generally Accepted Accounting Principles

Learning Objectives

2.1 Accounting Concept

2.2 Accounting Pricile

Important Words and Terms

Exercises

Unit 3 Accounting Equation and Double-Entry System

Learning Objectives

3.1 Accounting Equation

3.2 Accounting Elements

3.3 Accounting Elements in the Accounting Equation

3.4 T-account

3.5 Double-entry System

Important Words and Terms

Exercises

Unit 4 Accounting Cycle

Learning Objectives

4.1 Identify Transactions to be Recorded

4.2 Journalizing

4.2.1 Journal

4.2.2 Types of Journal

4.2.3 Advantages of Using Journal

4.3 Posting from Journal to Ledger

4.3.1 General Ledger

4.3.2 Subsidiary Ledger

4.3.3 Posting

4.3.4 Accounts after Posting

4.4 Preparing Unadjusted Trial Balance

4.4.1 Accounting Basis

4.4.2 Adjusting Entries

4.4.3 Summary of the Adjusting Process

4.5 The Adjusted Trial Balance

4.5.1 Preparing the Financial Statements from the Adjusted Trial Balance

4.5.2 Accounting Work Sheet

4.6 Closing

4.6.1 Procedures of Closing an Account

4.6.2 Post-closing Trial Balance

4.7 Summary of Accounting Cycle

Important Words and Terms

Exercises

Unit 5 Assets

Learning Objectives

5.1 Current Assets

5.1.1 Cash at Bank

5.1.2 Receivable

5.1.3 Inventory

5.2 Fixed Assets

5.2.1 Measuring the cost of Property, Plant and Equipment

5.2.2 Depreciability of Fixed Assets

5.3 Intangible Assets

Important Words and Terms

Exercises

Unit 6 Liabilities

Learning Objectives

6.1 Current Liabilities

6.1.1 Short–term Bills （notes） and Accounts Payable

6.1.2 Accrued Expenses

6.1.3 Unearned Revenues

6.1.4 Current Maturities of Long-term Debts

6.1.5 Contingent Liabilities

6.2 Long-term Liabilities

6.2.1 Long-term Loans Payable

6.2.2 Long-term Accounts Payable

6.2.3 Bonds （debentures） Payable

Important Words and Terms

Exercises

Unit 7 Owner's Equity

Learning Objectives

7.1 Paid-up Capital

7.1.1 Ordinary Shares （Common Stock）

7.1.2 Preference Shares （Preferred Stock）

7.2 Retained Profits Earned from the Customers

Important Words and Terms

Exercises

Unit 8 Revenue and Expense

Learning Objectives

8.1 Revenue

8.1.1 The Concept of Revenue

8.1.2 The Characteristics of Revenue

8.1.3 Trade and Cash Discounts

8.1.4 Sales for Cash

8.1.5 Sales on Credit

8.2 Expense

8.2.1 The Concept of Expense

8.2.2 The Characteristics of the Expense

8.2.3 The Classification of Expense

Important Words and Terms

Exercises

Unit 9 Balance Sheet, Income Statement and Cash Flows Statement

Learning Objectives

9.1 Balance Sheets

9.1.1 Purpose of a Balance Sheet

9.1.2 Format of a Balance Sheet

9.1.3 Advantages and Limitations of a Balance Sheet

9.2 Income Statements

9.2.1 The Function of an Income Statement

9.2.2 A Single-step Income Statement

9.2.3 A Multiple-step Income Statement

9.3 The role of a Cash Flow Statement

9.3.1 Meaning of “Cash Flows”

9.3.2 Importance of a Cash Flow Statement

9.3.3 Categories of Cash Flows

9.3.4 Direct and Indirect Methods of Reporting

9.3.5 Conclusion of a Cash Flow Statement

Important Words and Terms

Exercises

Unit 10 Financial Statement Analysis

Learning Objectives

10.1 Measuring the Ability to Pay Current Liabilities

10.1.1 Current Ratio

10.1.2 Acid-test Ratio

10.2 Measuring the Company's Ability to Sell Inventory and Collect Receivables

10.2.1 Inventory Turnover

10.2.2 Accounts Receivable Turnover

10.3 Measuring the Ability to Pay Long-term Debt

10.3.1 Debt Ratio

10.3.2 Times-Interest-Earned Ratio （Interest Cover）

10.4 Measuring Profitability

10.4.1 Rate of Return on Net Sales （or Profit Margin）

10.4.2 Rate of Return on Total Assets

10.4.3 Rate of Return on Ordinary Shareholders' Equity

10.4.4 Earnings Per Share

Important Words and Terms

Exercises

Appendix Ⅰ 参考答案

Appendix Ⅱ 课文参考译文

第1单元 会计概论

1.1 会计在企业中的作用

1.2 会计职业道德

第2单元 公认会计原则

2.1 会计假设

2.2 会计原则

第3单元 会计等式和复式记账

3.1 会计等式

3.2 会计要素

3.3 会计等式中的会计要素

3.4 T形账户

3.5 复式记账法

第4单元 会计循环

4.1 确认、记录经济业务

4.2 登记日记账

4.3 将日记账内容转入分类账

4.4 编制调账前的试算平衡表

4.5 调整后的试算平衡表

4.6 结账

4.7 会计循环总结

第5单元 资产

5.1 流动资产

5.2 固定资产

5.3 无形资产

第6单元 负债

6.1 流动负债

6.2 长期负债

第7单元 所有者权益

7.1 股东投入资本

7.2 从客户处赚得留存收益

第8单元 收入和费用

8.1 收入

8.2 费用

第9单元 资产负债表、损益表和现金流量表

9.1 资产负债表

9.2 损益表

9.3 现金流量表的作用

第10单元 财务报表分析

10.1 衡量企业短期偿债能力的指标

10.2 衡量企业的营运能力

10.3 衡量企业长期偿债能力

10.4 盈利能力分析

参考文献