会计学专业英语

Chapter 1 The Accounting Introduction

Unit 1 Accounting and Accounting Profession

1.1 Introduction to Accounting

1.2 Distinction between Bookkeeping and Accounting

1.3 Divisions of Accounting

1.4 Professional Ethics

Unit 2 Accounting Assumptions

2.1 Separate Entity

2.2 Going Concern Assumption

2.3 Time-period Assumption

2.4 Monetary Unit Assumption

2.5 Accrual Basis of Accounting

Unit 3 Accounting Recognition and Measurement Principles

3.1 Cost Principle

3.2 Revenue Recognition Principle

3.3 Matching Principle

3.4 Conservatism Principle

3.5 Materiality Principle

3.6 Differentiate Capital and Revenue Expenditure

3.7 Substance over Form

Unit 4 Information Users

4.1 Internal Information Users

4.2 External Information Users

Chapter 2 The Accounting Cycle

Unit 1 Accounting Equation and Double-entry Accounting

1.1 Accounting Equation

1.2 Double-entry Accounting

Unit 2 Basics of Accounting Cycle

2.1 Analyze Business Transactions

2.2 Journalize the Transactions

2.3 Post to Ledger Accounts

2.4 Prepare Unadjusted Trial Balance

2.5 Journalize and Post Adjusting Entries

2.6 Prepare an Adjusted Trial Balance

2.7 Prepare Financial Statements

2.8 Journalize and Post Closing Entries

2.9 Prepare a Post-closing Trial Balance

Unit 3 Journals

3.1 The Effect of the Journals

3.2 The Types of Journals

Unit 4 Ledgers

4.1 General Ledger

4.2 Subsidiary Ledger

Unit 5 Adjusting Procedures

5.1 Prepaid Expenses

5.2 Unearned Revenue

5.3 Accrued Expenses

5.4 Accrued Revenues

Unit 6 Closing Process

Chapter 3 Financial Statements

Unit 1 Balance Sheet

1.1 The Concept of the Balance Sheet

1.2 Format of Balance Sheet

Unit 2 Income Statement

2.1 The Concept of Income Statement

2.2 Format of Income Statement

Unit 3 Statement of Retained Earnings

3.1 Introduction to Statement of Retained Earnings

3.2 Influnential Transactions and Events of Retained Earnings

3.3 Appropriation of Retained Earnings

3.4 Statement of Stockholders' Equity

Unit 4 Cash Flow Statement

4.1 The Purpose of Cash Flow Statement

4.2 The Classification of Cash Flows

4.3 The Basic Approach to Prepare the Cash Flow Statement

Chapter 4 Current Assets

Unit 1 Cash and Its Control

1.1 Cash

1.2 Cash Control

Unit 2 Receivables

2.1 Accounts Receivable

2.2 Notes Receivable

Unit 3 Inventories

3.1 The Concept of Inventory

3.2 Two Basic Inventory Accounting Systems

3.3 Inventory Cost Recognition Method

Chapter 5 Non-current Assets and Investments

Unit 1 Plant and Equipment

1.1 Basic Concept and Categories

1.2 Acquisition Methods

1.3 Post-acquisition Expenditures

1.4 Impairment of Plant and Equipment

Unit 2 Depreciation Method

2.1 The Reason of Depreciation

2.2 Methods of Computing Depreciation

Unit 3 Basics of Investments

Unit 4 Intangible Assets

4.1 Basic of Intangible Assets

4.2 Leading Examples of Intangible Assets

Chapter 6 Liabilities

Unit 1 Current Liabilities

Unit 2 Non-current Liabilities

Chapter 7 Revenues and Expenses

Unit 1 Timing of Revenue Recognition

Unit 2 Amount of Revenue Recognized

Unit 3 Expense Recognition

Unit 4 Categories of Expenses

Chapter 8 Owners' Equity

Unit 1 Forms of Business Organizations

1.1 Single Proprietorships

1.2 Partnerships

1.3 Corporations

Unit 2 Accounting for Proprietorship's Equity

2.1 Accounting for the Owner's Equity in a Single Proprietorship

2.2 Capital Account

2.3 Drawing Account

2.4 Financial Statements Presentation

Unit 3 Accounting for Partnership's Equity

3.1 Partnership Accounting

3.2 Division of Net Income and Loss

3.3 Admission of a New Partner

3.4 Revaluation of Assets

3.5 Liquidation of a Partnership

Unit 4 Accounting for Corporation's Equity

4.1 Paid-in capital

4.2 Retained Earnings

4.3 Other Reserves

Chapter 9 Financial Statement Analysis

Unit 1 Tools of Analysis

1.1 Horizontal Analysis

1.2 Vertical Analysis

1.3 Ratio Analysis

Unit 2 Solvency Analysis

2.1 Working Capital and Current Ratio

2.2 Quick Ratio

2.3 Accounts Receivable Turnover

2.4 Inventory Turnover

2.5 Debt and Equity Ratios

2.6 Times Interest Earned

Unit 3 Profitability Analysis

3.1 Return on Total Assets

3.2 Return on Common Stockholders' Equity

3.3 Earnings per Share on Common Stock

3.4 Price-earnings Ratio

3.5 Dividend Yield

Unit 4 Corporate Acquisition and Consolidated Financial Statements

4.1 Corporate Acquisition

4.2 Methods of Accounting for Corporate Acquisitions

References

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