会计英语PDF电子书下载

CHAPTER 1 BRIEF INTRODUCTION OF ACCOUNTING 1

1.1 ACCOUNTING 1

1.2 TYPES OF ACCOUNTING 2

1.3 ACCOUNTING EQUATION 2

READING MATERIAL:NATURE OF A BUSINESS 6

CHAPTER 2 ACCOUNTING CONCEPTS AND PRINCIPLES 9

2.1 THE PURPOSE OF ACCOUNTING CONCEPTS AND PRINCIPLES 9

2.2 ACCOUNTING CONCEPTS 10

2.3 GENERAL ACCOUNTING PRINCIPLES 12

2.4 RELEVENT KNOWLEDGE 14

READING MATERIAL:GENERALLY ACCEPTED ACCOUNTING PRINCIPLES(GAAP) 17

CHAPTER 3 ACCOUNTING CYCLE 20

3.1 DEFINITION OF ACCOUNTING CYCLE 20

3.2 ACCOUNT 20

3.3 THE JOURNALS 21

3.4 ADJUSTING ENTRIES 25

3.5 TRIAL BALANCE 26

READING MATERIAL:BUSINESS ETHICS 29

CHAPTER 4 FINANCIAL STATEMENTS 31

4.1 THE BALANCE SHEET 31

4.2 THE INCOME STATEMENT 33

4.3 THE STATEMENT OF CASH FLOWS 34

READING MATERIAL:COMPUTERIZED ACCOUNTING SYSTEMS 37

CHAPTER 5 CURRENT ASSETS 40

5.1 CASH AND TEMPORARY INVESTMENT 40

5.2 RECEIVABLES 42

5.3 INVENTORIES 45

READING MATERIAL:THE VOUCHER SYSTEM 54

CHAPTER 6 NON-CURRENT ASSETS 58

6.1 TANGIBLE ASSETS AND THEIR DEPRECIATION 58

6.2 INTANGIBLE ASSETS 62

6.3 LONG-TERM INVESTMENT 65

READING MATERIAL:NATURAL RESOURCES AND THEIR DEPLETION 70

CHAPTER 7 LIABILITIES 72

7.1 CURRENT LIABILITIES 72

7.2 LONG-TERM LIABILITIES 74

READING MATERIAL:ACCOUNTING FOR INCOME TAXES 79

CHAPTER 8 OWNER'S EQUITY——CORPORATION 82

8.1 ABRIEF INTRODUCTION OF CORPORATION 82

8.2 ACCOUNTING FOR STOCKHOLDERS'EQUITY 83

8.3 ACCOUNTING FOR STOCK ISSUANCE 86

8.4 RETAINED EARNINGS 88

READING MATERIAL:STOCK OPTIONS 91

CHAPTER 9 FINANCIAL STATEMENT ANALYSIS 93

9.1 OBJECTIVES OF FINANCIAL STATEMENT ANALYSIS 93

9.2 TREND ANALYSIS 94

9.3 COMMON-SIZE ANALYSIS 95

9.4 RATIO ANALYSIS 97

9.5 COMPLICATED FINANCIAL ANALYZING 103

READING MATERIAL:LIMITATIONS OF FINANCIAL ANALYSIS:THE COMPLEXITY OF BUSINESS DECISIONS 107

CHAPTER 10 ACCOUNTING IN THE 21st CENTURY 108

10.1 WEB TRUST 108

10.2 INFORMATION SYSTEMS AUDITING 110

课文译文 116

第一章 会计概述 116

第二章 会计假设与会计原则 118

第三章 会计循环 122

第四章 财务报表 126

第五章 流动资产 128

第六章 非流动资产 133

第七章 负债 141

第八章 业主权益——公司 145

第九章 财务报表分析 152

第十章 21世纪的会计 162

EXERCISES 168

主要参考文献 188