会计英语 第2版PDF电子书下载

Chapter 1 Introduction 1

1.1 The History and Development of Accounting 1

1.2 The Nature of Accounting 2

1.3 Users of Accounting Information 4

1.4 Accounting Profession 5

1.5 Generally Accepted Accounting Principles 5

Accounting Vocabulary 8

Assignment Material 9

Chapter 2 The Accounting Equation and The Account 11

2.1 Types of Business Organizations 11

2.2 The Accounting Equation 12

2.3 The Effects of Business Transactions on the Accounting Equation 13

2.4 The Account 18

Accounting Vocabulary 22

Assignment Material 23

Chapter 3 Recording Business Transactions 27

3.1 Double-Entry Bookkeeping 27

3.2 Recording Business Transaction 30

3.3 Illustrative Problem 33

3.4 The Trial Balance 35

Accounting Vocabulary 36

Assignment Material 37

Chapter 4 Financial Statements 43

4.1 Financial Statements 43

4.2 Balance Sheet 48

4.3 Income Statement 53

Accounting Vocabulary 56

Assignment Material 58

Chapter 5 The Measurement of Business Income 62

5.1 Business Income 62

5.2 Some Generally Accepted Accounting Principles 64

5.3 Adjustments to the Accounts 67

5.4 Adjusted Trial Balance 76

5.5 Preparing the Financial Statements from the Adjusted Trial Balance 77

Accounting Vocabulary 80

Assignment Material 81

Chapter 6 Completing the Accounting Cycle（Ⅰ） 85

6.1 The Accounting Cycle 85

6.2 Preparation of the WorkSheet 86

6.3 Using of the WorkSheet 93

6.4 Closing the Accounts 97

Accounting Vocabulary 100

Assignment Material 101

Chapter 7 Completing the Accounting Cycle（Ⅱ） 105

7.1 The Operation Cycle for a Merchandising Business 105

7.2 Accounting Record of the Operating Cycle 106

7.3 The Accounting Cycle for a Merchandising Business 114

Accounting Vocabulary 121

Assignment Material 122

Chapter 8 Ledgers and Journals 132

8.1 Ledgers 132

8.2 Journals 133

8.3 Special Journals 134

Accounting Vocabulary 144

Assignment Material 145

Chapter 9 Cash and internal Control 149

9.1 Definition of Internal Control 149

9.2 Basic Principle and Policies 150

9.3 Internal Cash Control 151

9.4 Internal Control over Merchandise Transactions 153

9.5 The Bank Account:a Control Device 157

Accounting Vocabulary 163

Assignment Material 164

Appendix Ⅰ Answers to Assignment Material 168

Appendix Ⅱ Recommended Websites of Accounting 195

Appendix Ⅲ Reference 196