会计英语

内容摘要

　　本书从财务会计专业培养目标出发，旨在培养和加强学生学习和使用英语从事会计工作的能力，并采用有助于提高学生专业知识和实际运用能力的编写形式，以期能使学生成为满足日益激烈的国际竞争和频繁的国际交流需求的高素质财务会计人才。全书共分十章，分别为会计概述、会计假设与会计原则、会计要素、经济业务与会计等式、会计账户、借贷记账法、会计凭证、会计账簿、财务报表、财务报表分析。
　　本书作为财务会计英语教材，适合高职高专院校会计类专业使用，也可作为会计工作人员的学习参考用书。

Chapter 1 Introduction to Accounting（会计概述）
　1.1 Accounting Is an Information System
　1.2 Definition of Accounting
　1.3 Divisions of Accounting Profession
　　1. Public Accounting
　　2. Accounting for Private Businesses
　　3. Accounting for Governments and Non-profit Organizations
　1.4 The Development of Accounting
　1.5 Professional Ethics Accounting
　　1. Integrity
　　2. Confidentiality
　　3. Competence
　　4. Objectivity
Chapter 2 Accounting Assumptions and Principles（会计假设与会计原则）
　2.1 Accounting Assumptions
　　1. Accounting Entity Assumption
　　2. Monetary Unit Assumption
　　3. Going Concern Assumption
　　4. Accounting Period Assumption
　2.2 Accounting Principles
　　1. The Cost Principle
　　2. The Revenue Realization Principle
　　3. The Matching Principle
　　4. The Adequate Disclosure Principle
Chapter 3 Accounting Elements (会计要素)
　3.1 Assets
　　1. Current Assets
　　2. Non-current Assets
　　3. Other Assets
　3.2 Liabilities
　　1. Current Liabilities
　　2. Accrued Liabilities
　3.3 Owner’s Equity
　　1. Accounting for Single Proprietorship
　　2. Accounting for Partnership
　　3. Accounting for Corporation
　3.4 Revenue
　　1. What is Revenue?
　　2. Measurement of Revenue
　　3. Recognition of Revenue
　3.5 Expenses
　　1. What Is Expenses?
　　2. Recognition of Expenses
　　3. Categories of Expenses
　3.6 Net Earning
Chapter 4 Business Transactions and Accounting Equations（经济业务与会计等式）
　4.1 Business Transactions
　4.2 Accounting Equation
　　1. The Basic Accounting Equation
　　2. The Expanded Accounting Equation
　4.3 The Effect of Business Transactions upon the Accounting Equation
Chapter 5 Accounts（会计账户）
　5.1 What Is the Account
　5.2 Characteristics of Accounts
　5.3 Types of Accounts
　5.4 Functions of the Accounting System
　5.5 Chart of Accounts for a Typical Company
Chapter 6 Debit-credit Bookkeeping（借贷记账法）
　6.1 The Double-entry Accounting System and Single-entry System
　　1. The Double-entry Accounting System
　　2. The Single-entry System
　6.2 Debit and Credit
　6.3 Accounting Entry
　6.4 Adjusting Entries
　　1. The Need for Adjusting Entries
　　2. Types of Adjusting Entries
Chapter 7 Accounting Documents（会计凭证）
　7.1 Source Documents
　7.2 Vouchers
Chapter 8 Account Books (会计账簿)
　8.1 Journals
　　1. Types of Journals
　　2. Usefulness of Journals
　8.2 Ledgers
　　1. General Ledgers
　　2. Subsidiary Ledgers
　8.3 The Trial Balance
　　1. How to Prepare a Trial Balance
　　2. Uses and Limitations of the Trial Balance
　8.4 Closing the Accounts
　　1. Real and Nominal Accounts
　　2. Purposes of Closing Entries
　　3. Preparing the Closing Entries
Chapter 9 Financial Statements (财务报表)
　9.1 The Balance Sheet
　　1. Purpose of the Balance Sheet
　　2. Format of the Balance Sheet
　　3. Classified Balance Sheet
　　4. Limitations of the Balance Sheet
　9.2 Income Statement
　　1. Nature and Purpose of Income Statement
　　2. Two Forms of Income Statements
　　3. The Limitations of Income Statement
　9.3 The Statement of Owner’s Equity
　9.4 The Statement of Cash Flows
　　1. The Need of the Statement of Cash Flows
　　2. Usefulness of the Statement of Cash Flows
　　3. The Format of the Statement of Cash Flows
Chapter 10 Financial Statement Analysis (财务报表分析)
　10.1 Objectives of Financial Statement Analysis
　10.2 Ratio Analysis
　　1. Liquidity Ratios
　　2. Debt Management Ratios
　　3. Asset Management Ratios
　　4. Profitability Ratios
　　5. Market Value Ratios
　10.3 Use and Limitations of Financial Ratios
　10.4 The DuPont System
　　1. Definition of the DuPont System
　　2. Foundation of the DuPont System
　　3. The DuPont System & ROA and ROE
　　4. Usage of the DuPont Framework
　　5. Steps in the DuPont Method
　　6. Strengths of the DuPont Model