实用会计英语

Unit 1 An Introduction to Accounting

1.1 The History and Development of Accounting

1.2 The Nature of Accounting

1.3 Users of Accounting Information

1.4 Accounting Profession

1.5 Managerial Accounting and Financial Accounting

Solutions to Activities

Accounting Vocabulary

Summary

Self-Exercises

Reading Material

Unit 2 Recording Business Transactions

2.1 Types of Business Entities

2.2 The Accounting Equation

2.3 Double-Entry Bookkeeping

2.4 Recording Business Transactions

2.5 Illustrative Problem

Solutions to Activities

Accounting Vocabulary

Summary

Self-Exercises

Reading Material

Unit 3 Accounting Cycle and Processes

3.1 The Accounting Cycle

3.2 Source Documents

3.3 The Ledgers

3.4 The Journals

3.5 The Financial Statements

Solutions to Activities

Accounting Vocabulary

Summary

Self-Exercises

Reading Material

Unit 4 Cash and Receivables

4.1 Cash

4.2 The Bank Account: a Control Device

4.3 Accounts Receivable

4.4 Notes Receivable

4.5 Accounting for Bad Debts

Solutions to Activities

Accounting Vocabulary

Summary

Self-Exercises

Reading Material

Unit 5 Inventory

5.1 The Concept of Inventory

5.2 Inventory System

5.3 Inventory Costing Methods

Solutions to Activities

Accounting Vocabulary

Summary

Self-Exercises

Reading Material

Unit 6 Long-Lived Assets

6.1 Types of Assets

6.2 Fixed Assets

6.3 Depreciation of Fixed Assets

6.4 Disposing of Fixed Assets

6.5 Natural Resources and Intangible

Assets

Solutions to Activities

Accounting Vocabulary

Summary

Self-Exercises

Reading Material

Unit 7 Liabilities and Shareholders' Equity

7.1 Types of Liabilities

7.2 Current Liabilities

7.3 Non-current Liabilities

7.4 Share Capital

7.5 Shareholders' Equity

Solutions to Activities

Accounting Vocabulary

Summary

Self-Exercises

Reading Material

Unit 8 The Measurement of Business Income

8.1 Revenues and Expenses

8.2 Business Income

8.3 Some Generally Accepted Accounting Principles ( GAAP)

8.4 Adjustments to the Accounts

8.5 Adjusted Trial Balance

8.6 Preparing the Financial Statements from the Adjusted Trial Balance

Solutions to Activities

Accounting Vocabulary

Summary

Self-Exercises

Reading Material

Unit 9 Completing the Accounting Cycle

9.1 Preparation of the Work Sheet

9.2 Uses of the Work Sheet

9.3 Closing the Accounts

9.4 The Operating Cycle for a Merchandising Business

9.5 Accounting Record of the Operating Cycle

9.6 The Accounting Cycle for a Merchandising Business

Solutions to Activities

Accounting Vocabulary

Summary

Self-Exercises

Reading Material

Appendix Ⅰ Reference Versions for Reading Materials

Appendix Ⅱ Answers to Self-Exercises

Appendix Ⅲ Recommended Websites of Accounting

Appendix Ⅳ A List of Reference Book

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