会计英语

Urut One Introduction to Accounting

1.1 Defirution of Accounting

1.2 Users and Classifications of Accounting

1.3 Accounting Assumptions and Principles

1.4 Accounting Elements & Accounting Equation

1.5 Recording Business Transactions:Double-Entry System

Unit Two Forms ofBusiness Ownership

2.1 Sole Propietorships

2.4 Sole Proprietorship and Partnership Accounting

2.5 Accounting for Stock Transactions and Dividends

Unit Three FinanciaIStatements

3.2 Purpose of Financial Statements by Business Entities

3.6 Cash Flow Statement

3.7 Relationship of Financial Statements

Unit Four Accounting Cycle

4.1 Journals & Ledgers

4.2 Trial Balance

4.3 Adjusting Entries

4.4 Closing Entries

4.5 Adjusted Trial Balance

Unit Five Current Assets

5.1 Cash and Cash Equivalents

5.2 Accounts Receivable

5.3 Inventory

Exercises

Unit Six Non-Current Assets

6.1 Long-term Investment

6.2 FixedAssets

6.3 Intangible Assets

Exercises

Unit Seven Current Liabilities

7.1 ConceptualOverview ofLiabilities

7.2 Defirution and Classification of Current Liabilities

7.3 Accounting for Determinable Current Liabilities

7.4 Accounting for Current Liabilities Dependant on Operating Results

7.5 Accounting for Contingent Liabilities

Exercises

Unit Eight Non-Current Liabilities

8.1 DefinitionofNon-Current Liabilities

8.2 Time Value of Money

8.3 Bonds Payable

Exercises

Urut Nuie Owners' Eqruty

9. 1 Shareholders' Rights and Privileges

9.2 Accounting for Stock Issues

9.3 Treasury Stock

9.4 Retained Earnings

Exercises

Unit Ten FinanciaIStatenient Analysis

10.1 Horizontal Analysis

10.2 Vertical Analysis

10.3 RationAnalysis

Exercises

SolutionofExercises

Appendix Causes of International Differences

REFERENCES

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