会计专业英语PDF电子书下载

Part 1 Accounting Introductions会计总论 1

Unit 1 Accounting and Its Environment会计与会计环境 1

1.1 Nature and Content of Accounting 1

1.2 Objectives of Financial Reporting 3

Unit 2 Accounting Concepts and Basic Conventions会计概念与基本惯例 8

2.1 Accounting Is an Information System 8

2.2 Conventions of Accounting 9

Unit 3 Accounting Elements and Accounting Equation会计要素与会计等式 21

3.1 Accounting Elements 21

3.2 Accounting Equation 23

Unit 4 Accounts and Double-entry Bookkeeping System账户与复式记账法 28

4.1 The Account 28

4.2 Double-entry Bookkeeping System 32

Unit 5 Ledgers and Journals分类账与日记账 38

5.1 Ledgers 38

5.2 Journals 40

Unit 6 Recording Transactions Illustration记录交易实例 47

6.1 Illustrative Problem Ⅰ 47

6.2 Illustrative Problem Ⅱ 48

6.3 Illustrative Problem Ⅲ 49

6.4 Illustrative Problem Ⅳ 51

6.5 Illustrative Problem Ⅴ 52

6.6 Illustrative Problem Ⅵ 54

Unit 7 The Accounting Cycle会计循环 57

7.1 Fundamentals and Analyze Transactions 57

7.2 Record the Transactions in Journal 58

7.3 Post to Ledger Accounts 59

7.4 Prepare a Trial Balance 62

7.5 Make Adjusting Entries 63

7.6 Prepare Financial Statements 68

7.7 Journalize and Post Closing Entries 69

7.8 Prepared Closed Trial Balance 69

Unit 8 Financial Statements财务报表 76

8.1 Introduction to Financial Statements 76

8.2 The Balance Sheet 80

8.3 The Income Statement 84

8.4 The Cash Flow Statement 87

Part 2 Financial Accounting财务会计 99

Unit 9 Assets（Ⅰ）—Current Assets资产（Ⅰ）——流动资产 99

9.1 Internal Control and Cash 99

9.2 Receivables 108

9.3 Inventory（Ⅰ） 114

9.4 Inventory（Ⅱ） 117

Unit 10 Assets（Ⅱ）—Noncurrent Assets资产（Ⅱ）——非流动资产 133

10.1 Plant and Equipment 133

10.2 Intangible Assets 140

10.3 Long-term Investment 142

Unit 11 Liabilities负债 151

11.1 Current Liabilities 151

11.2 Long-term Liabilities 155

Unit 12 Owner's Equity股东权益 165

12.1 Introduction of Owner's Equity 165

12.2 Capital 166

Unit 13 Financial Statement Analysis财务报表分析 176

13.1 Framework for Financial Statement Analysis 176

13.2 Techniques of Analysis 178

13.3 Ratio Analysis 181

Part 3 Cost Management Accounting and Auditing成本管理会计与审计 209

Unit 14 Costs Analysis成本分析 209

14.1 Introduction of Cost Accounting 209

14.2 Cost Behavior 211

14.3 Cost-volume-profit Analysis 214

Unit 15 Cost Method成本法 220

15.1 Job Order Costing 220

15.2 Process Costing 221

15.3 Activity-based Costing（ABC） 223

15.4 Standard Costing 224

Unit 16 Budgeting and Budgeting Control预算及预算控制 234

16.1 Budgeting and Planning 234

16.2 The Budgets-setting Process 235

16.3 Variance and Budgeting Control 239

Unit 17 Auditing审计 247

17.1 Nature of Auditing 247

17.2 Audit Evidence and Materiality 248

参考文献 256