实用会计英语

CHAPTER ONEGENERAL INTRODUCTION TO ACCOUNTING

1.1What Is Accounting

1.2The Elements of Accounting

1.3Basic Assumptions and Principles of Accounting

1.4Accounting Equation

1.5Financial Statements

Terms and Phrases

Exercise 1： Multiple Choice

Exercise 2： Analysis of Transactions

Exercise 3： Case

CHAPTER TWOPROCESSING ACCOUNTING INFORMATION

2.1The Concept and Types of Accounts

2.2Recording Business Transactions

2.3Basic Rules for Recording Business Transactions

2.4Business Entity

2.5T?account

2.6Double Entry Rule

2.7Application of the Double Entry Rule

2.8How Transactions Affect the Accounting Equation

2.9How to Make Adjusting Entries

2.10Transferring All the Data to T?accounts

2.11The Procedures of Accounting

2.12The Journal

2.13Closing Entries

2.14The Trial Balance

2.15Financial Statements

Terms and Phrases

Exercise 1： True or False

Exercise 2： Multiple Choice

Exercise 3： Case

PRACTICAL ACCOUNTING ENGLISH

[1]CONTENTS

CHAPTER THREECURRENT ASSETS

3.1Introduction to Assets and Current Assets

3.2Cash and Cash Equivalents

3.3Inventory

3.4Four Common Inventory Cost Flow Methods

3.5An Example of the Perpetual Inventory System

3.6FIFO Method

3.7LIFO Method

3.8Weighted?Average Method

3.9The Impact on Financial Statements Under Three Cost Methods

3.10The Impact on the Income Taxes Under the Three Methods

3.11Comparing the Perpetual System and the Periodic System

3.12The Use of the Lower of Cost or Market Rule

3.13Inventory Loss

3.14Accounts Receivable

3.15The Allowance Method of Accounting for Bad Debts： An Example

3.16How Is the Amount of Allowance for Doubtful Debts Estimated

3.17Direct Write?off Method

3.18Warranty

3.19Short?term Investments (Marketable Securities)

Terms and Phrases

Exercise 1： True or False

Exercise 2： Multiple Choice

Exercise 3： Case

CHAPTER FOURLONG?TERM ASSETS

4.1Introduction to Long?term Assets

4.2Measuring the Cost of Long?term Assets

4.3A Basket Purchase

4.4Depreciation and Depreciation Methods

4.5Straight?Line Depreciation

4.6The Retirement and Removal of Long?term Assets

4.7The Journal Entries Under Straight?Line Depreciation

4.8Financial Statements Under Straight?Line Depreciation

4.9Accelerated Depreciation Methods： Double?Declining Balance

Depreciation

4.10Financial Statements Under Double?Declining?Balance Depreciation

4.11Accelerated Depreciation Methods： Units?of?Production Depreciation

4.12Financial Statements Under Units?of?Production Depreciation

4.13Accelerated Depreciation Methods： Sum?of?the?Years?Digits

Depreciation

4.14Financial Statements Under Sum?of?the?Years?Digits Method

4.15Changing the Useful Life of a Depreciable Asset

4.16Changing the Salvage Value of a Depreciable Asset

4.17Intangible Assets and Amortization

4.18Goodwill

4.19Natural Resources and Depletion

Terms and Phrases

Exercise 1： True or False

Exercise 2： Multiple Choice

Exercise 3： Case

CHAPTER FIVECURRENT AND LONG?TERM LIABILITIES

5.1Introduction to Liabilities

5.2Current Liabilities

5.3Accounts Payable

5.4Notes Payable

5.5The Discount of Notes Payable

5.6Amortization of Discount on Notes Payable

5.7The Current Portion of Long?term Debt

5.8Accrued Liabilities

5.9Unearned Revenue

5.10Estimated Liabilities

5.11Contingent Liability

5.12Long?term Liabilities

5.13General Introduction to Bonds

5.14Bonds Issued at Par

5.15Bonds Issued at a Discount

5.16Bonds Issued at a Premium

5.17Bonds Issued Between Interest Dates

5.18Deferred Income Taxes

5.19Lease Obligations

5.20The Contra?Liability Account

Terms and Phrases

Exercise 1： True or False

Exercise 2： Multiple Choice

Exercise 3： Case

CHAPTER SIXSTOCKHOLDERS? EQUITY

6.1Introduction to a Corporation

6.2Stockholders? Equity： Contributed Capital and Retained Earnings

6.3Common Stock

6.4Preferred Stock： Cumulative and Non?cumulative

6.5Accounting for Stock Issued for Cash

6.6Accounting for Stock Issued in Exchange for Assets or Services

6.7Accounting for Treasury Stock

6.8Dividends Distribution

6.9Stock Split

6.10The Different Values of a Stock

6.11Reporting Stockholders? Equity Transactions on the Statement

of Cash Flows

Terms and Phrases

Exercise 1： True or False

Exercise 2： Multiple Choice

Exercise 3： Case

CHAPTER SEVENBALANCE SHEET

7.1Introduction to Balance Sheet

7.2The Importance of Balance Sheet

7.3Common Classifications

7.4How to Prepare a Balance Sheet

7.5A Sample Balance Sheet

Terms and Phrases

Exercise： Multiple Choice

CHAPTER EIGHTINCOME STATEMENT

8.1Introduction to Income Statement

8.2Additional Special Items on the Income Statement

8.3Income Determination

8.4Changes in Estimates

8.5Forms of the Income Statement

8.6An Sample Single?step Income Statement Note

8.7An Sample Multiple?step Income Statement

8.8Cost of Goods Sold

8.9Operating Expenses

8.10Other Revenues and Gains

8.11Other Expenses and Losses

8.12Income Tax on Continuing Operations

Terms and Phrases

Exercise 1： Multiple Choice

Exercise 2： Case

CHAPTER NINESTATEMENT OF CASH FLOWS

9.1Introduction to Statement of Cash Flows

9.2Classification of a Firm?s Activities Affecting Cash

9.3Two Methods of Computing Cash Flows from Operating Activities

9.4Transactions Affecting Cash Flows from All Sources

9.5Preparing a Statement of Cash Flows Using the Direct Method

9.6Preparing a Statement of Cash Flows Using the Indirect Method

9.7A Detailed Example of the Direct Method

9.8Summing up the Amount of the Change in Cash

9.9Computing Cash Flows from Operating Activities

9.10Computing the Cash Collections from Customers

9.11Computing the Payments to Suppliers

9.12Computing the Cash Payments to Employees

9.13A Sample Statement of Cash Flows

Terms and Phrases

Exercise 1： True or False

Exercise 2： Multiple Choice

CHAPTER TENANALYSIS OF FINANCIAL STATEMENTS

10.1Introduction to Financial Statement Analysis

10.2Ratio Analysis

10.3The Uses of Ratio Analysis

10.4The Limitations of Ratio Analysis

10.5The Calculation of Ratios

10.6Profitability Ratios

10.7Return on Capital Employed (ROCE) or Return on Net

Assets (RONA)

10.8Net Profit Ratio

10.9Gross Profit Margin

10.10Overheads to Sales Ratio

10.11Investors Ratios and Gearing

10.12Dividend Yield

10.13Earnings per Share (EPS)

10.14Price Earnings Ratio

10.15Liquidity Ratios

10.16Current Ratio

10.17Quick Ratio

10.18Stock Turnover

10.19Debtors Collection Period

10.20Creditors Payment Period

10.21The Control of Working Capital

10.22Working Capital

10.23Cash Budgeting

10.24Summary of Financial Ratio Analysis and Formula of Other

Financial Ratios

Terms and Phrases

Exercise 1： True or False

Exercise 2： Multiple Choice

KEY TO EXERCISE

REFERENCE

第1章概述

1.1什么是会计

1.2会计要素

1.3会计基本假设与会计原则

1.4会计等式

1.5财务报表

专业术语英汉对照

练习一：选择题

练习二：交易分析题

练习三：综合案例题

第2章会计流程

2.1账户的概念与分类

2.2交易记录

2.3记账的基本规则

2.4企业主体

2.5丁字账

2.6复式记账

2.7复式记账规则的应用

2.8交易对于会计等式的影响

2.9怎样做调整分录

2.10将所有数据转到丁字账

2.11会计处理步骤

2.12日记账

2.13结账分录

2.14试算平衡

2.15财务报表

专业术语英汉对照

练习一：判断题

练习二：选择题

练习三：综合案例题

第3章流动资产

实用会计英语

[1]目录

3.1资产及流动资产简介

3.2现金及现金等价物

3.3存货

3.4存货成本流转的四种方法

3.5举例：永续盘存制

3.6先进先出法

3.7后进先出法

3.8加权平均法

3.9三种方法下财务报表的差异

3.10三种方法下税前利润的差异

3.11比较：永续盘存制和定期盘存制

3.12成本与市价孰低规则的应用

3.13存货损失

3.14应收账款

3.15举例：坏账核算的备抵法

3.16怎样估计坏账准备金额

3.17直接转销法

3.18质量保证或退货承诺

3.19短期投资（有价证券）

专业术语英汉对照

练习一：判断题

练习二：选择题

练习三：综合案例题

第4章长期资产

4.1长期资产概述

4.2长期资产的成本

4.3组合采购的会计处理方法

4.4折旧方法

4.5直线法折旧

4.6长期资产的处置

4.7直线法折旧的日记账分录

4.8直线法折旧对财务报表的影响

4.9加速折旧法：双倍余额递减法

4.10双倍余额递减法折旧对财务报表的影响

4.11加速折旧法：工作量法

4.12工作量法折旧对财务报表的影响

4.13加速折旧法：年数总和法

4.14年数总和法折旧对财务报表的影响

4.15固定资产使用年限变更的会计处理

4.16固定资产残值变更的会计处理

4.17无形资产摊销

4.18商誉

4.19自然资源和折耗

专业术语英汉对照

练习一：判断题

练习二：选择题

练习三：综合案例题

第5章负债

5.1负债概述

5.2流动负债

5.3应付账款

5.4应付票据

5.5折扣票据

5.6折扣票据的摊销

5.7长期债务的流动部分

5.8应计负债

5.9未实现收入

5.10估计负债

5.11或有负债

5.12长期负债

5.13应付债券简介

5.14债券面值发行

5.15债券折价发行

5.16债券溢价发行

5.17债券折价的摊销

5.18债券计息期间

5.19应付租赁费

5.20负债抵销账户

专业术语英汉对照

练习一：判断题

练习二：选择题

练习三：综合案例题

第6章股东权益

6.1有限公司简介

6.2股东权益：实收资本和留存收益

6.3普通股

6.4优先股：累积和非累积优先股

6.5以现金方式发行股票的会计处理

6.6以交换资产或服务的方式发行股票的会计处理

6.7库藏股的会计处理

6.8股利分配

6.9股票分割

6.10各种股票价值

6.11有关股东权益交易在现金流量表中的报告

专业术语英汉对照

练习一：判断题

练习二：选择题

练习三：综合案例题

第7章资产负债表

7.1资产负债表概述

7.2资产负债表的意义

7.3一般分类

7.4资产负债表的编制

7.5资产负债表样表

专业术语英汉对照

练习：选择题

第8章利润表

8.1利润表概述

8.2利润表的特殊项目

8.3收益确认

8.4会计估计变更

8.5利润表的形式

8.6单步式利润表样表

8.7多步式利润表样表

8.8销售成本

8.9运营费用

8.10其他收入与利得

8.11其他费用与损失

8.12持续经营下的所得税

专业术语英汉对照

练习一：选择题

练习二：综合案例题

第9章现金流量表

9.1现金流量表概述

9.2企业影响现金活动的分类

9.3计算经营活动现金流量的两种方法

9.4各种交易对现金流量的影响

9.5用直接法编制现金流量表

9.6用间接法编制现金流量表

9.7案例：直接法

9.8计算现金在全部过程的变化

9.9计算来自经营活动的现金流量

9.10计算从客户收到的现金

9.11计算购买商品所支付的现金

9.12计算支付给职工的现金

9.13现金流量表样表

专业术语英汉对照

练习一：判断题

练习二：选择题

第10章财务报表分析

10.1财务报表分析概述

10.2比率分析

10.3比率分析的运用

10.4比率分析的局限性

10.5比率的计算

10.6盈利能力比率

10.7净资产收益率

10.8销售净利率

10.9销售毛利率

10.10间接费用率

10.11投资回报率与财务传动比率

10.12股利收益率

10.13每股收益

10.14市盈率

10.15流动性比率

10.16流动比率

10.17速动比率

10.18存货周转率

10.19应收账款收账期

10.20应付账款付款期

10.21营运资本控制

10.22营运资本

10.23现金预算

10.24财务比率分析总结和其他财务比率计算公式

专业术语英汉对照

练习一：判断题

练习二：选择题

练习答案

参考文献

本书主要内容是用纯正的英语讲解财务会计操作实务，重点包括资产负债表、利润表、现金流量表、复式记账法、流动资产核算方法、长期资产核算方法、负债与股东权益核算方法以及会计报表分析等内容。本教材的特点是文章简洁实用，案例贴切丰富，符合国际会计惯例，适合课堂教学和自学者使用。