会计专业英语

Part 1 Accounting Introductions

Unit 1 Accounting and Its Environment

1.1 Nature and Content of Accounting

1.2 Objectives of Financial Reporting

Unit 2 Accounting Concepts and Basic Conventions

2.1 Accounting Is an Information System

2.2 Conventions of Accounting

Unit 3 Accounting Elements and Accounting Equation

3.1 Accounting Elements

3.2 Accounting Equation

Unit 4 Accounts and Double-entry Bookkeeping System

4.1 The Account

4.2 Double-entry Bookkeeping System

Unit 5 Ledgers and Journals

5.1 Ledgers

5.2 Joumals

Unit 6 Recording Transactions nlustration

6.1 Illustrative Problem Ⅰ

6.2 Illustrative Problem Ⅱ

6.3 Illustrative Problem Ⅲ

6.4 Illustrative Problem Ⅳ

6.5 Illustrative Problem Ⅴ

6.6 Illustrative Problem Ⅵ

Unit 7 The Accounting Cycle

7.I Fundamentals and Analyze Transactions

7.2 Record the Transactions in Joumal

7.3 Post to Ledger Accounts

7.4 Prepare a Trial Balance

7.5 Make Adjusting Entries

7.6 Prepare Financial Statements

7.7 Joumalize and Post Closing Entries

7.8 Prepared Closed Trial Balance

Unit 8 Financial Statements

8.I Introduction to Financial Statements

8.2 The Balance Sheet

8.3 The Income Statement

8.4 The Cash Flow Statement

Part 2 Financial Accounting

Unit 9 Assets (Ⅰ)-Current Assets

9.I Internal Control and Cash

9.2 Receivables

9.3 Inventory (Ⅰ)

9.4 Inventory(Ⅱ)

Unit 10 Assets (Ⅱ) -Noncurrent Assets

10.I Plant and Equipment

10.2 Intangible Assets

10.3 Long-term Investment

Unit 11 Liabilities

11.I Current Liabmties

11.2 Long-term Liabilities

Unit 12 Owner' s Equity

12.1 Introduction of Owner' s Equity

12.2 Capital

Unit 13 Financial Statement Analysis

13.I Framework for Financial Statement Analysis

13.2 Techniques of Analysis

13.3 Ratio Analysis

Part 3 Cost Management Accounting and Auditing

Unit 14 Costs Analysis

14.I Introduction of Cost Accounting

14.2 Cost Behavior

14.3 Cost-volume-profit Analysis

Unit 15 Cost Method

15.1 Job Order Costing

15.2 Process Costing

……

参考文献

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