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会计英语
会计英语

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  • 电子书积分:13 积分如何计算积分?
  • 作 者:全国中等职业学校财经类专业教材编写组编
  • 出 版 社:北京:高等教育出版社
  • 出版年份:1999
  • ISBN:7040070219
  • 页数:372 页
图书介绍:会计英语,ISBN:9787040070217,作者:全国中等职业学校财经类专业教材编写组编
《会计英语》目录

Lesson One:Accounting Definition 1

1.1 Introduction 1

1.2 Accounting Definition 1

Lesson Two:Accounting Elements 7

2.1 Assets,Liabilities and Owner's Equity 7

2.2 Accounting Equation 8

2.3 Transactions 9

Lesson Three:Ledger Accounts 17

3.1 Introduction 17

3.2 The Account 17

3.3 The Ledger 19

Lesson Four:The Classification of Accounts 23

4.1 Introduction 23

4.2 The Classification of Accounts 23

Lesson Five:Double-Entry System—Debits and Credits 30

5.1 The Double-Entry System--The Basic Method of Accounting 30

5.2 Transaction Analysis Illustrated 31

Lesson Six:Journalizing and Posting Transactions 43

6.1 The Journal 43

6.2 Journalizing 44

6.3 Posting 45

6.4 The Trial Balance 46

Lesson Seven:Financial Statement 52

7.1 Introduction 52

7.2 The Income Statement 52

7.3 The Balance Sheet 53

7.4 The Statement of Owner's Equity 54

Lesson Eight:Adjusting Procedure 59

8.1 Accrual Basis and Cash Basis of Accounting 59

8.2 Adjusting Entries 60

Lesson Nine:Accounting Cycle(1) 71

9.1 The Work Sheet 71

9.2 Uses of the Work Sheet 72

Lesson Ten:Accounting Cycle(2) 84

10.1 Introduction 84

10.2 Income Statement for a Merchandising Concern 85

Lesson Eleven:Application of Special Journal(1) 96

11.1 Introduction 96

11.2 Sales Journal 97

11.3 Controlling Accounts and Subsidiary Ledgers 98

Lesson Twelve:Application of Special Journal(2) 104

12.1 Purchases as a Cost 104

12.2 Purchases Journal 104

12.3 The Multicolumn Purchases Journal 106

12.4 Subsidiary Accounts Payable Ledger 108

12.5 Posting to the Subsidiary Ledger 108

Lesson Thirteen:Application of Special Journal(3) 113

13.1 Cash Receipts Journal 113

13.2 Cash Payments Journal 117

Lesson Fourteen:Cash and Its Control 126

14.1 Introduction 126

14.2 Control of Cash Receipts 126

14.3 Control of Cash Disbursements 127

14.4 Bank Transactions 128

14.5 Petty Cash 131

Lesson Fifteen:Accounts and Notes Receivable 139

15.1 Accounting for Accounts Receivable 139

15.2 Accounting for Notes Receivable 141

15.3 Illustrative Accounting Entries 143

Lesson Sixteen:Inventories 151

16.1 Introduction 151

16.2 Pricing the Inventory at Cost 152

16.3 Valuing the Inventory Estimation 155

16.4 Periodic and Perpetual Inventory Systems 157

Lesson Seventeen:Property,Plant,and Equipment 162

17.1 Introduction 162

17.2 Acquisition Cost of Property,Plant,and Equipment 163

17.3 Accounting for Depreciation 164

17.4 Methods of Computing Depreciation 165

Lesson Eighteen:Current Liabilities and Payroll Accounting 172

18.1 Introduction to Current Liabilities 172

18.2 Introduction to Payroll Accounting 174

Lesson Nineteen:Partnerships 185

19.1 Characteristics of the Partnership 185

19.2 Distribution of Partnership Profits and Losses 186

19.3 Liquidation of a Partnership 188

Lesson Twenty:The Corporation 197

20.1 The Definition of Corporation 197

20.2 Advantages of a Corporation 197

20.3 Disadvantages of a Corporation 198

20.4 Corporate Terminology 199

20.5 Equity Accounting for the Corporation 200

20.6 Common Stock and Preferred Stock 201

20.7 Accounting for Stock Issuance 202

20.8 Stock Values 204

Lesson Twenty-One:Manufacturing Accounting:Cost Elements 211

21.1 Introduction 211

21.2 Manufacturing Cost Elements 212

21.3 Overhead Cost Behavior 214

Lesson Twenty-Tow:International Accounting 219

22.1 Introduction 219

22.2 Accounting for Transactions in Foreign Currencies 220

22.3 The Search for Uniformity of International Accounting Standards 223

APPENDIX Ⅰ 课文参考译文 227

APPENDIX Ⅱ List of Accounting Terms 340

APPENDIX Ⅲ Vocabulary 359

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