会计职业基础英语

Project 1 Circumstances： Where does an accountant work?

1.1 Enterprises

1.1.1 A Sole Proprietorship

1.1.2 A Partnership

1.1.3 A Corporation

1.1.4 Other Types of Enterprises

1.2 Accounting Organization

1.2 1 Accounting Examinations

1.2.2 Professional Ethics in Accounting

1.3 Accounting Profession

Project 2 Standards： How does an accountant work?

2 1 Accounting and Its Goals

2.1.1 Concepts and Features of Accounting

2.1.2 Functions， Objects and Targets of Accounting

2.2 Postulates and Bases of Accounting Practice

2.2 1 Accounting Assumptions

2.2.2 Accounting Principles

2.2.3 Accounting Bases

2.3 Accounting Methods and Methodology for Accounting Practice

Project 3 Foundations： What skills shah an accountant need?

3.1 Accounting Elements and Accounting Equations

3.1.1 Accounting Elements

3.1.2 Accounting Equations

3.2 Accounts and Debit-credit Bookkeeping

3.2.1 Account Titles

3.2.2 Accounts

3.2.3 Debit-credit Bookkeeping

3.3 Accounting Practice on the Economic Transaction and Operational Matters

3.3.1 Accounting for Financing

3.3.2 Accounting for Supplying

3.3.3 Accounting for Manufacturing

3.3.4 Accounting for Selling

3.3.5 Accounting for Financial Results

Project 4 Tasks： What tasks shall an accountant perform?

4.1 Accounting Vouchers

4.1.1 Source Documents

4.1.2 Recording Vouchers

4.2 Accounting Books

4.2.1 Preview of Accounting Books

4.2.2 Journals

4.2.3 Ledgers

4.2.4 Account Checking and Closing

4.2.5 Account Correcting

4.3 Properties Checking

4.3.1 Physical Assets Checking

4.3.2 Cash Checking

4.3.3 Cash in Bank Checking

4.3.4 Current Accounts Checking

4.4 Preparing and sending Accounting Statements

4.4.1 Preview of Accounting Statements

4.4.2 Balance Sheet

4.4.3 Income Statement

4.4.4 Cash Flow Statement

Project 5 Processes： What accounting procedures shall be applied?

5.1 Accounting Cycle

5.2 Bookkeeping Procedures

5.2.1 Bookkeeping Procedure Using Recording Vouchers.

5.2.2 Bookkeeping Procedures Using Categorized Account Summary

5.2.3 Bookkeeping Procedure Using Sunmmary Vouchers

Appendix I Laws： What Laws Shall an Accountant Obey?

Appendix II Translations and Keys

Appendix III Collecting Overdue Account Letters

Appendix IV Components of Annual Report

Appendix V Accounting Statements

Appendix VI Accounting Organizations

Appendix VII Test for Accounting English

References

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