会计学

Chapter 1 Introduction to Accounting

1.1 The Development of Accounting

1.2 What is Accounting

1.3 Types of Accounting Information

1.4 Users of Accounting Information

1.5 Assumptions of Financial Accounting

1.6 Qualitative Characteristics of Accounting Information

Exercises

Special Words and Terms

Chapter 2 Double Entry Accounting

2.1 Accounts

2.2 The Accounting Equation

2.3 The T-account

Exercises

Special Words and Terms

Chapter 3 Accounting Cycle

3.1 Journals and Ledgers

3.2 Posting Journal Entries to the Ledger Accounts

3.3 The Trial Balance

3.4 Adjusting Entries

Exercises

Special Words and Terms

Chapter 4 Financial Statement

4.1 The Balance Sheet

4.2 The Income Statement

4.3 The Statement of Cash Flow

4.4 Relationships Among the Three Financial Statements

Exercises

Special Words and Terms

Chapter 5 Accounting Information Systems

5.1 Features of an Effective Accounting Information System

5.2 Components of a Computerized Accounting System

5.3 The Three Stages of Data Processing-A Comparison of Computerized and Manual Accounting System

Exercises

Special Words and Terms

Chapter 6 Current Assets

6.1 Cash and Its Control

6.2 Bank Reconciliation

6.3 Receivable

6.4 Inventory

6.5 Short-term Investment

Exercises

Special Words and Terms

Chapter 7 Plant Assets

7.1 Plant Assets

7.2 Depreciation of Plant Assets

7.3 Intangible Assests

Exercises

Special Words and Terms

Chapter 8 Liabilities

8.1 Current Liabilities

8.2 Non-current Liabilities

Exercises

Special Words and Terms

Chapter 9 Owner's Equity-Forms of Business Organiz

9.1 Sole Proprietorship

9.2 Partnership

9.3 Corporations

Exercises

Special Words and Terms

Chapter 10 Introduction to Management Accounting

10.1 The Functions

10.2 Management's Use of Accounting Information

10.3 Merchandising versus Manufacturing

10.4 Manufacturing and the Value Chain

10.5 Product Costs

10.6 Inventory Accounts-Materials， Work in Process，and Finished Goods

10.7 Definitions of Key Manufacturing Terms

Exercises

Special Words and Terms

Appendixes

Appendix 1 Reading

Appendix 2 Index of Accounting Standards for Business Enterprises

Appendix 3 Special Words and Terms

References

《会计学（英文版）》吸收了国内外近几年优秀《会计英语》教材的精华，结合中国国情编写而成。
　　《会计学（英文版）》在编写的过程中突出了以下特点：首先，以国际会计惯例为依据，本书所依据的会计规范是最新的国际会计准则和我国现行的会计准则，对各项会计业务的处理，以国际会计惯例为主，并介绍了我国现行会计准则和国际会计准则的区别；其次，以会计的基本理论为基础。
　　《会计学（英文版）》着重论述了会计准则、会计账户、会计分录及会计报表等内容，从理论上讲解各项业务的处理方法，使学生不但知其然，而且知其所以然；最后，注重理论联系实际，本书在加强英语语言基础和提高基本技能的同时，重视培养学生实际应用英语进行交际的能力，并且设计了大量的练习，使学生犹如身临会计英语的使用环境。
　　《会计学（英文版）》可以作为高等院校会计专业学生的教材或参考书。同时也可以作为广大会计人员的业务学习读本和培训使用。