2011/12年度中国民族地区财政报告

CHAPTER 1 AN OVERVIEW OF ACCOUNTING

1-1 WHAT IS ACCOUNTING

1-2 THE ENVIRONMENT OF FINANCIAL ACCOUNTING

1-3 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES

1-4 FORMS OF BUSINESS ORGANIZATIONS

Key Words, Phrases and Special Terms

CHAPTER 2 FINANCIAL STATEMENTS

2-1 THE BALANCE SHEET

2-2 ACCOUNTING EQUATION

2-3 TRANSACTIONS AND THE ACCOUNTING EQUATION

2-4 THE INCOME STATEMENT

2-5 THE STATEMENT OF RETAINED EARNINGS

2-6 THE STATEMENT OF CASH FLOWS

2-7 THE RELATIONSHIPS AMONG THE FINANCIAL STATEMENTS

Key Words, Phrases and Special Terms

CHAPTER 3 ACCOUNTING CYCLE

3-1 THE LEDGER

3-2 DOUBLE-ENTRY ACCOUNTING

3-3 THE JOURNAL

3-4 ADJUSTING ENTRIES

3-5 CLOSING ENTRIES AND THE CLOSING PROCESS

3-6 THE COMPLETE ACCOUNTING CYCLE

Key Words, Phrases and Special Terms

CHAPTER 4 CASH AND ACCOUNTS RECEIVABLE

4-1 CASH

4-2 ACCOUNTS RECEIVABLE

Key Words, Phrases and Special Terms

CHAPTER 5 MERCHANDISE INVENTORY

5-1 WHAT IS INVENTORY

5-2 ACQUIRING INVENTORY:WHAT COSTS TOCAPITALIZE

5-3 CARRYING INVENTORY:THE PERPETUAL OR PERIODIC METHOD

5-4 ERRORS IN THE INVENTORY COUNT

5-5 SELLING INVENTORY:WHICH COST

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CHAPTER 6 INVESTMENTS IN EQUITY

CHAPTER 7 PLANT ASSETS AND

CHAPTER 8 CURRENT LIABILITIES AND CONTINGENCIES

CHAPTER 9 LONG-TERM LIABILITIES

CHAPTER 10 OWNER'S EQUITY PARTNERSHIP

CHAPTER 11 OWNER'S EQUITY

CHAPTER 12 STATEMENT OF CASH

CHAPTER 13 USING FINANCIAL STATEMENT INFORMATION

CHAPTER 14 ACCOUNTING IN THE 21ST CENTURY

《会计英语（修订本）》共14章，包括英文课文、专业词汇及专业术语注释和参考译文。着重介绍会计专业词汇及西方财务会计的基本理论、方法和概念。本书中英文对照，语言简练，内容翔实，系统性和专业性较强，可作为大专院校的会计英语教材，也可作为广大会计工作者和企业管理人员自学参考书。