会计英语

Chapter 1 An Introduction to AccountingLearning objectivesMini case1.1 The nature of accounting1.1.1 The concept of accounting1.1.2 Forms of the entity1.2 Users of accounting information1.2.1 Two major functions of accounting1.2.2 Users of accounting information1.3 The accounting profession1.4 The accounting principles1.4.1 Basic accounting assumptions1.4.2 Basic accounting principle1.4.3 Basic accounting principleChapter summaryNew words and expressionsReading materialTest yourselfChapter 2 The Accounting Equation and Double EntryBookkeepingLearning objectivesMini case2.1 The accounting equation2.2 The effects of the economic events on the accountingequation2.2.1 Business transactions2.2.2 Other (internal) events2.2.3 An illustration of the effects2.3 The duality concept2.4 Double entry bookkeepingChapter summaryNew words and expressionsReading materialTest yourselfChapter 3 The AccountsLearning objectivesMini case3.1 The characteristics of the account3.2 The T-account3.3 The commonly used accounts3.3.1 Asset accounts3.3.2 Liability accounts3.3.3 Owner's equity accounts3.4 The chart of accounts3.4.1 Balance sheet accounts3.4.2 Profit & loss accountsChapter summaryNew words and expressionsReading materialTest yourselfChapter 4 The JournalsLearning objectivesMini case4.1 The general journals4.2 The special journals4.3 Journalizing transactions4.4 An illustration4.4.1 The entry format4.4.2 A sample transaction4.4.3 The general journal entry4.4.4 The sales register entry4.4.5 Pros and consChapter summaryNew words and expressionsReading materialTest yourselfChapter 5 The LedgersLearning objectivesMini case5.1 The general ledgers5.2 The subsidiary ledgers5.3 Posting to the general ledgers5.4 Posting to the subsidiary ledger5.5 Preparing the trial balanceChapter summaryNew words and expressionsReading materialTest yourselfChapter 6 The Matching Principle and Adjustments to AccountsLearning objectivesMini case6.1 The matching principle6.2 The accrual basis accounting6.3 Nature of the adjusting process6.4 Adjustments to the accounts6.4.1 Prepaid expenses6.4.2 Depreciation6.4.3 Unearned revenues6.4.4 Accrued expenses6.4.5 Accrued revenues6.5 Preparing the adjusted trial balanceChapter summaryNew words and expressionsReading materialTest yourselfChapter 7 Financial StatementsLearning objectivesMini case7.1 The balance sheet7.1.1 What is balance sheet7.1.2 Contents of balance sheet7.1.3 Samples of balance sheet7.2 The income statement7.2.1 What" is income statement7.2.2 Contents of income statement7.2.3 Samples of income statement7.3 The cash flow statement7.3.1 What is cash flow statement7.3.2 Contents of cash flow statement7.3.3 Samples of cash flow statement7.4 The statement of owner's equityChapter summaryNew words and expressionsReading materialTest yourselfChapter 8 Completing the Accounting CycleLearning objectivesMini case8.1 The accounting cycle8.2 Preparing end-of-period worksheet8.3 Preparing the financial statement from the worksheet8.4 Closing the accountsChapter summaryNew words and expressionsReading materialTest yourselfChapter 9 Accounting for Merchandising BusinessLearning objectivesMini case9.1 Operating cycle of merchandising business9.2 Inventory system of business9.2.1 Perpetual inventory system9.2.2 Periodic inventory system9.3 Accounting cycle for a merchandising business9.4 The accounting records of the operating cycle9.4.1 Accounting for purchase9.4.2 Accounting for salesChapter summaryNew words and expressionsReading materialTest yourselfChapter 10 Accounting for Manufacturing BusinessLearning objectivesMini case10.1 Operating cycle of manufacturing business10.2 Manufacturing costs10.3 Accounting for manufacturing inventories10.4 Statement of cost of goods soldChapter summaryNew words and expressionsReading materialTest yourselfChapter 11 The Financial Statement AnalysisLearning objectivesMini case11.1 Framework for financial statement analysis11.1.1 The concept of financial analysis11.1.2 The purposes of financial statement analysis11.2 Methods of financial statement analysis11.2.1 "who to compare"11.2.2 "what to compare"11.3 Financial ratio analysis11.3.1 Liquidity ratios11.3.2 Solvency ratios11.3.3 Efficiency ratios11.3.4 Profitability ratios11.4 Application of financial ratio analysis11.5 Limitation of financial ratios analysisChapter summaryNew words and expressionsReading materialTest yourselfChapter 12 Working as an AccountantLearning objectivesMini case12.1 Applying for a job as an accountant12.1.1 Read position vacancy advertisements12.1.2 Write accounting resume12.1.3 Job interview12.2 Get familiar with working environment12.3 Get familiar with related letters and statements12.3.1 Invoices12.3.2 Bank statement12.3.3 Promissory note12.3.4 Letter for direct paymentChapter summaryNew words and expressionsReading materialTest yourself

　　《会计英语》一书就是顺应这些需求而生的。本书在总结高职高专和应用型本科会计英语教学改革的基础上，结合会计专业特色，对教材的体例、大纲、内容等方面作了较大的创新，使之更生动有趣、易教、易学、更方便使用。　　本教材共包括12章，分别是：第1章会计简介；第2章会计恒等式和复式记账法；第3章账户；第4章日记账；第5章分类账；第6章配比原则和账户调整；第7章财务报表；第8章完成会计循环；第9章商业企业会计核算；第10章工业企业会计核算；第11章财务报表分析；第12章会计职业入门。每章设有学习目标、微型案例、正文知识、本章小结、生词语表、阅读资料以及自我测试，便于广大初学会计英语的读者学习使用。　　本书由李文宁，王岩担任主编。