会计英语

Part One Fundamental Accounting

Chapter I An Introduction to Accounting

1.1 The Nature of Accounting

1.2 The History and Development of Accounting

1.3 Users of Accounting Information

1.4 Accounting Profession

1.5 Financial Accounting and Managerial Accounting

1.5.1 Managerial accounting

1.5.2 Financial accounting

1.5.3 Managerial accounting versus financial accounting

1.6 Ethics and Accounting

1.6.1 Ethics in Business

1.6.2 Ethics in Your Future Career

Stunmary of Learning Objectives

Accounting Vocabulary

Notes to the Text

Reading Material

Assignment Material

Chapter 2 The Accounting Equation and theAccount

2.1 Types of Business Organizations

2.2 The Accounting Equation

2.3 The Effects of Business Transactions on the Accounting Equation ..

2.4 The Account

2.4.1 The TAccount

2.4.2 Management's Use of Accounts

2.4.3 The Ledger

2.4.4 Types of Commonly Used Accounts

2.4.5 Titles of Accounts

Summary of Learning Objectives

Accounting Vocabulary

Notes to the Text

Reading Material

Assignment Material

Chapter 3 Recording Business Transactions

3.1 Double-Entry Bookkeeping

3.2 Recording Business Transaction

3.2.1 Recording Transactions in Journals

3.2.2 Posting from the Journal to the Ledger

3.3 Illustrative Problem

3.4 The Trial Balance

Summary of Learning Objectives

Accounting Vocabulary

Notes to the Text

Reading Material

Assignment Material

Chapter 4 Basic Financial Statements

4.1 Financial Statements

4.1.1 The Balance Sheet

4.1.2 The Income Statement

4.1.3 The Statement of Owner's Equity

4.1.4 The Statement of Changes in Financial Position

4.1.5 Relationship of the Financial Statements

4.2 The Balance Sheet

4.2.1 Classification of Assets and Liabilities

4.2.2 Formats of Balance Sheet

4.2.3 Current Ratio and Debt Ratio

4.3 The Income Statement

4.3.1 Formats of Income Statement

4.3.2 Gross Margin Percentage and Inventory Turnover

Summary of Learning Objectives

Accounting Vocabulary

Notes to the Text

……

Chapter 5 The Measurement of Business lncome

Chapter 6 Completing the Accounting Cycle（Ⅰ）

Chapter 7 Completing the Accounting Cycle（Ⅱ）

Chapter 8 Ledgers and Journals

Part Two Financial Accounting

Chapter 9 Cash and Internal Control

Chapter 10 Accounts Receivable and Notes Receivable

Chapter 11 Accounting for Inventory

Chapter 12 Non-current Assets and Intangible Assets

Chapter 13 Current Liabilities and Payroll Accounting

Chapter 14 Non-current Liabilities

Chapter 15 Shareholder's Equity

Part Three Analysis of Accounting Information

Chapter 16 Preparing and Using the Financial Statements

Chapter 17 Financial Statement Analysis

Appendix

Appendix Ⅰ： How to Read Original English Textbook of Accounting

Appendix Ⅱ： Refence Versions for Reading Materials

Appendix Ⅲ： Answers to Assignment Material

Appendix Ⅳ： Recommended Websites of Accounting

Appendix Ⅴ： A List of Reference Book

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