会计专业英语PDF电子书下载

PART ONE 第一部分 3

LESSONS AND READING MATERIALS 课文及阅读材料 3

1.Accounting:An Information System 会计：一个信息系统 3

Generally Accepted Accounting Principles 公认会计原则 8

2.The Assets Section of Balance Sheet 资产负债表的资产部分 11

Fields of Accounting Activity 会计活动的领域 17

3.The Liabilities and Owners Equity Section of Balance Sheet 资产负债表的负债与业主权益部分 19

The Statement of Owners Equity 业主权益表 24

4.An Income Statement 收益表 26

Working Capital and Short-term Liquidity Analysis 营运资本与短期偿债能力分析 31

5.Ledger Accounts 分类账户 35

The Forms of Accounts 账户的格式 41

6.Journals 日记账 43

Steps in the Accounting Cycle 会计循环中的各个步骤 46

7.An Illustration实例 49

Steps in a Merchandise Transaction商品交易中的各个步骤 60

8.Adjusting Procedures调整程序 65

Accrual Basis Accounting and Cash Basis Accounting 权责发生制会计与收付实现制会计 71

9.A Worksheet 工作底表 75

The Trial Balance 试算平衡表 78

10.Closing Procedures 结账程序 84

Automated Data Processing 自动化数据处理 89

11.Cash Control 现金控制 92

The Nature of Internal Control 内部控制的性质 97

12.A Bank Reconciliation 银行往来调节表 99

The Bank Statement 银行对账单 105

13.The Voucher System 应付凭单制 110

Internal Control in Other Areas 其他领域的内部控制 117

14.Losses from Uncollectible Accounts 坏帐损失 121

Trade Receivables and Payables应收款及应付款 127

15.Promissory Notes 本票 129

Notes and Interest in Financial Stateinents 票据及利息在财务报表中的列示 136

16.Inventory Measurement 存货计量 140

Estimating Inventories 存货估计 145

17.Long-term Assets 长期资产 148

Intangibl? Assets 无形资产 154

18.Depreciation Methods 折旧方法 157

Control of Fixed Assets 固定资产的控制 165

19.Payroll Accounting 工薪会计 168

Payment to Employees 工薪的支付 176

20.Bonds Payable 应付公司债 179

Capital Structure 资产结构 185

21.Partnership Accounting 合伙会计 188

Characteristics of a partnership 合伙企业的特征 193

22.Corporation Accounting:Capital Stock 股份公司会计：股本 197

Characteristics of Corporations 股份公司的特征 206

23.Corporation Accounting:Retained Earnings 股份公司会计：留存收益 210

Earnings per share 每股收益额 216

24.The Statement of Cash Flows 现金流量表 220

Analysis of Operating Performance 经营业绩的分析 227

25.Foreign Currency Transactions外币交易 233

Exchange Rate 汇率 240

26.Translation of Foreign Currency Financial Statements 外币财务报表折算 244

Factors Indicating the Appropriation of Functional Currency 功能货币的适用指标 252

27.Corporate Acquisition and Consolidated Financial Statements公司合并与合并财务报表 256

Accounting for Investments 投资会计 264

28.Accounting for Manufacturing Operations 制造业会计 268

End-of-period Procedures for a Manufacturing Firm 制造业企业期终决算程序 273

29.Cost Accounting 成本会计 284

Cost Accounting Systems and Financial Statements 成本会计系统与财务报表 291

30.Job Order Costing 分批成本计算 294

Variable,Fixed,Semivariable Costs变动成本、固定成本、半变动成本 299

31.Process Costing 分步成本计算 303

Cost Allocations for Joint Products and BY-products 联产品和副产品的成本摊配 311

32.Standard Costs 标准成本 315

Relevant Costs for Decision Making 决策的相关成本 324

33.Cost-Volume-Profit Analysis 本-量-利分析 328

Budger Preparation 预算编制 333

34.Responsibility Accounting 责任会计 335

Capital Budgeting 资本预算 340

PART TWO 第二部分 345

Ⅰ.Reference Versions for Reading Materials 阅读材料参考译文 345

Ⅱ.Answers to Exercises 练习题答案 381

Ⅲ. Additional Exercises and Answers 附加练习和答案 481