会计英语=AccountingPDF电子书下载

Chapter 1 Introduction to Accounting 1

1.1 The Development of Accounting 3

1.2 What is Accounting 4

1.3 Types of Accounting Information 5

1.4 Users of Accounting Information 8

1.5 Assumptions of Financial Accounting 10

1.6 Qualitative Characteristics of Accounting Information 12

Exercises 15

Special Words and Terms 23

Chapter 2 Double Entry Accounting 25

2.1 Accounts 27

2.2 The Accounting Equation 28

2.3 The T-account 34

Exercises 39

Special Words and Terms 46

Chapter 3 Accounting Cycle 47

3.1 Journals and Ledgers 49

3.2 Posting Journal Entries to the Ledger Accounts 51

3.3 The Trial Balance 53

3.4 Adjusting Entries 55

Exercises 58

Special Words and Terms 64

Chapter 4 Financial Statement 65

4.1 The Balance Sheet 68

4.2 The Income Statement 71

4.3 The Statement of Cash Flow 74

4.4 Relationships Among the Three Financial Statements 77

Exercises 78

Special Words and Terms 85

Chapter 5 Accounting Information Systems 87

5.1 Features of an Effective Accounting Information System 89

5.2 Components of a Computerized Accounting System 91

5.3 The Three Stages of Data Processing-A Comparison of Computerized and Manual Accounting System 92

Exercises 93

Special Words and Terms 98

Chapter 6 Current Assets 99

6.1 Cash and Its Control 101

6.2 Bank Reconciliation 106

6.3 Receivable 110

6.4 Inventory 114

6.5 Short-term Investment 117

Exercises 119

Special Words and Terms 126

Chapter 7 Plant Assets 129

7.1 Plant Assets 131

7.2 Depreciation of Plant Assets 134

7.3 Intangible Assests 138

Exercises 141

Special Words and Terms 143

Chapter 8 Liabilities 145

8.1 Current Liabilities 147

8.2 Non-current Liabilities 150

Exercises 153

Special Words and Terms 155

Chapter 9 Owner's Equity-Forms of Business Organization 157

9.1 Sole Proprietorship 159

9.2 Partnership 160

9.3 Corporations 162

Exercises 163

Special Words and Terms 165

Appendixes 167

Appendix 1 Reading 169

Appendix 2 Index of Accounting Standards for Business Enterprises 211

Appendix 3 Special Words and Terms 216

References 229