会计英语PDF电子书下载

Lecture 1 Introduction to Financial Accounting(Financial Statements) 1

1.1 Financial Accounting 1

1.2 GAAP 1

1.3 Financial Statement 1

1.3.1 Income Statement 2

1.3.2 Statement of Retained Earnings 2

1.3.3 Balance Sheet(Statement of Financial Position) 2

1.3.4 Statement of Owner's Equity 2

1.3.5 Cash Flow Statement 3

Lecture 2 Accounting Cycle 6

2.1 Analyze Transactions from Source Document 6

2.1.1 Source Document 6

2.1.2 Account 6

2.2 Record in Journals 7

2.3 Post to General Ledger 7

2.4 The Trial Balance 8

2.5 Adjust the General Ledger Accounts 8

2.5.1 Accrual Basis of Accounting 8

2.5.2 Adjusting Entries 8

2.6 Preparing Financial Statements 9

2.7 Preparing Closing Entries 10

2.8 Preparing a Post-Closing Trial Balance 10

Lecture 3 Accounting for Current Assets 13

3.1 Cash 13

3.1.1 Internal Control over Cash Receipts 13

3.1.2 Internal Control over Cash Disbursements 13

3.1.3 Petty Cash Fund 14

3.1.4 Reconciling the Bank Account 14

3.2 Accounting for Receivables 14

3.3 Inventory 15

Lecture 4 Accounting for Long-Term Assets 18

4.1 Plant Assets 18

4.1.1 Cost of Plant Assets 18

4.1.2 Depreciation 18

4.2 Long-Term Investments 19

4.2.1 Accounting for Debt Investments 20

4.2.2 Accounting for Stock Investments 20

4.3 Intangible Assets 21

Lecture 5 Accounting for Liabilities 24

5.1 Current Liabilities 24

5.1.1 Notes Payable 24

5.1.2 Payroll and Payroll Taxes Payable 24

5.1.3 Unearned Revenues 24

5.1.4 Current Maturities of Long-Term Debt 25

5.2 Long-Term Liabilities 25

5.2.1 Bonds 25

5.2.2 Types of Bonds 25

5.2.3 Issuing Bonds at Face Value 25

5.2.4 Issuing Bonds at a Discount or Premium 26

5.2.5 Effective-Interest Method of Bond Amortization 26

5.2.6 Straight-Line Amortization 26

Lecture 6 Accounting for Equity 29

6.1 The Corporate Form of Organization 29

6.2 Ownership Rights of Stockholders 29

6.3 Corporate Capital 30

6.3.1 Accounting for Common Stock Issues 30

6.3.2 Dividends 30

6.3.3 Retained Earnings 31

Lecture 7 Financial Statement Analysis 33

7.1 Tools of Financial Statement Analysis 33

7.2 Ratio Analysis 34

7.2.1 Liquidity Ratios 34

7.2.2 Profitability Ratios 34

7.2.3 Solvency Ratios 35

Lecture 8 Introduction to Managerial Accounting 38

8.1 Comparison of Financial and Managerial Accounting 38

8.2 Cost Terms,Concepts,and Classifications 39

8.2.1 Cost Classifications for Preparing External Financial Statements 39

8.2.2 Cost Classifications for Describing Cost Behaviour 39

8.2.3 Cost Classifications for Assigning Costs 39

8.2.4 Cost Classifications for Decision-Making 40

Lecture 9 Costing System 45

9.1 Absorption Costing 45

9.1.1 Job-Order Costing 45

9.1.2 Process Costing 46

9.2 Variable Costing 46

9.3 Activity-Based Costing 47

Lecture 10 Cost-Volume-Profit Analysis 50

10.1 The Basics of Cost-Volume-Profit Analysis 50

10.2 Break-Even Analysis and Target Profit Analysis 50

10.2.1 Basic CVP Equations 51

10.2.2 Break-Even Point 51

10.2.3 Target Profit Analysis 51

10.3 Margin of Safety 51

10.4 Operating Leverage 52

Lecture 11 Profit Planning 55

11.1 The Basic Budgeting Framework 55

11.2 Preparing the Master Budget 55

11.3 Flexible Budget 57

Lecture 12 Standard Costs and Balanced Scorecard 61

12.1 Standard Costs 61

12.1.1 Setting Standard Costs 61

12.1.2 Variance Analysis and Management by Exception 62

12.2 Balanced Scorecard 62

12.2.1 Common Characteristics of Balanced Scorecard 62

12.2.2 The Balanced Scorecard as a Motivation and Feedback Mechanism 63

12.2.3 The Balanced Scorecard and Check for the Company's Strategy 63

Lecture 13 Foundations of Financial Management 66

13.1 Ten Principles that Form the Foundations of Financial Management 66

13.2 Time Value of Money 67

13.2.1 Future Value and Present Value of a Lump Sum 67

13.2.2 Future Value and Present Value of Annuity and Perpetuity 67

13.3 Risk and Return 68

13.3.1 Riskiness of Cash Flows 68

13.3.2 Expected Rate of Return 69

13.3.3 Required Rate of Return 69

Lecture 14 Capital Budgeting 72

14.1 Payback Period Method 72

14.2 Net Present Value Method 72

14.3 Profitability Index Method 73

14.4 Internal Rate of Return Method 73

Lecture 15 Capital Structure 75

15.1 Financial Market System 75

15.1.1 Money Market and Capital Market 75

15.1.2 Public Offering and Private Placement 75

15.1.3 Primary Market and Secondary Market 75

15.1.4 Organized Security Exchange and Over-the-Counter Market 76

15.1.5 Bond and Stock 76

15.2 Financial Leverage 76

15.3 Cost of Capital 77

15.3.1 Cost of Debt 77

15.3.2 Cost of Preferred Stock 77

15.3.3 Cost of Common Stock 77

15.3.4 Weighted Average Cost of Capital 78

Lecture 16 Dividend Policy 80

16.1 Impact of Dividend Policy on Stock Price 80

16.2 Practical Considerations in Dividend Policy Decisions 80

16.3 Alternative Dividend Policies 81

16.4 Dividend Payment Procedures 81

Lecture 17 Working Capital Management 83

17.1 Determining the Appropriate Level of Working Capital 83

17.2 Cash Management Objectives and Decisions 84

17.3 Marketable Securities 84

17.4 Accounts Receivable and Inventory 85

17.5 Short-Term Financing 85

Lecture 18 Financial Statement Audit and Generally Accepted Auditing Standards 88

18.1 Financial Statement Audit 88

18.2 Generally Accepted Auditing Standards 88

Lecture 19 Auditor's Reports 92

19.1 Types of Auditor's Report 92

19.2 The Auditor's Standard Report 93

Lecture 20 Internal Control 96

20.1 Definition of Internal Control 96

20.2 Five Components of Internal Control 97

课文译文 100

1．财务会计入门（财务报表） 100

1.1 财务会计 100

1.2 一般公认会计原则 100

1.3 财务报表 101

1.3.1 利润表 101

1.3.2 留存收益表 101

1.3.3 资产负债表（财务状况表） 101

1.3.4 所有者权益表 101

1.3.5 现金流量表 102

2．会计循环 103

2.1 分析原始凭证记载的交易 103

2.1.1 原始凭证 103

2.1.2 账户 103

2.2 登记日记账 104

2.3 过账 104

2.4 试算平衡表 105

2.5 调整总分类账户 105

2.5.1 权责发生制 105

2.5.2 调整分录 105

2.6 编制财务报表 106

2.7 编制结账分录 106

2.8 编制结账后试算平衡表 106

3．流动资产的核算 107

3.1 现金 107

3.1.1 现金收入的内部控制 107

3.1.2 现金支出的内部控制 107

3.1.3 备用金 108

3.1.4 银行往来调节表 108

3.2 应收款项的核算 108

3.3 存货 108

4．长期资产的核算 110

4.1 固定资产 110

4.1.1 固定资产的成本 110

4.1.2 折旧 110

4.2 长期投资 111

4.2.1 债务性投资的核算 111

4.2.2 股票投资的核算 112

4.3 无形资产 112

5．负债的核算 113

5.1 流动负债 113

5.1.1 应付票据 113

5.1.2 应付工资以及应付工薪税 113

5.1.3 预收收入 113

5.1.4 将于本年内到期的长期负债 114

5.2 长期负债 114

5.2.1 债券 114

5.2.2 债券的类型 114

5.2.3 以面值发行债券 114

5.2.4 折价或溢价发行债券 114

5.2.5 债券的实际利率摊销法 115

5.2.6 债券的直线摊销法 115

6．所有者权益的核算 116

6.1 组织的公司形式 116

6.2 股东的所有权 116

6.3 公司资本 116

6.3.1 普通股发行的会计核算 117

6.3.2 股利 117

6.3.3 留存收益 117

7．财务报表分析 118

7.1 财务报表分析方法 118

7.2 比率分析 118

7.2.1 流动性比率 118

7.2.2 盈利能力比率 119

7.2.3 偿债能力比率 120

8．管理会计介绍 121

8.1 财务会计和管理会计的比较 121

8.2 成本的术语、概念和分类 121

8.2.1 编制对外财务报表时的成本分类 121

8.2.2 描述成本性态的成本分类 122

8.2.3 分摊成本用的成本分类 122

8.2.4 决策用的成本分类 122

9．成本核算制度 123

9.1 完全成本法 123

9.1.1 分批法 123

9.1.2 分步法 123

9.2 变动成本法 124

9.3 作业成本法 124

10．本量利分析 125

10.1 本量利分析的基础 125

10.2 盈亏平衡分析和目标利润分析 125

10.2.1 本量利分析的基本等式 125

10.2.2 盈亏平衡点 126

10.2.3 目标利润分析 126

10.3 安全边际 126

10.4 经营杠杆 126

11．利润规划 128

11.1 基本预算框架 128

11.2 制定总预算 128

11.3 弹性预算 129

12．标准成本与平衡计分卡 130

12.1 标准成本 130

12.1.1 设定标准成本 130

12.1.2 差异分析与例外管理 130

12.2 平衡计分卡 131

12.2.1 平衡计分卡的共性 131

12.2.2 平衡计分卡作为激励与反馈机制 131

12.2.3 平衡计分卡与公司战略分析 131

13．财务管理基础 132

13.1 财务管理基础的十条原则 132

13.2 货币时间价值 132

13.2.1 一次性付款的终值与现值 133

13.2.2 年金与永续年金的终值与现值 133

13.3 风险与收益 134

13.3.1 现金流的风险 134

13.3.2 期望收益率 134

13.3.3 要求收益率 134

14．资本预算 135

14.1 回收期法 135

14.2 净现值法 135

14.3 盈利指数法 136

14.4 内含报酬率法 136

15．资本结构 137

15.1 金融市场体系 137

15.1.1 货币市场与资本市场 137

15.1.2 公开发售与私募配售 137

15.1.3 一级市场与二级市场 137

15.1.4 有组织的证券交易所与场外交易市场 137

15.1.5 债券与股票 138

15.2 财务杠杆 138

15.3 资本成本 138

15.3.1 债务成本 138

15.3.2 优先股成本 139

15.3.3 普通股成本 139

15.3.4 加权平均资本成本 139

16．股利政策 141

16.1 股利政策对股价的影响 141

16.2 股利政策决策中的现实考虑 141

16.3 可供选择的股利政策 142

16.4 股利支付程序 142

17．营运资本管理 143

17.1 确定适当的营运资本水平 143

17.2 现金管理的目标和决策 143

17.3 可供出售的有价证券 144

17.4 应收账款和存货 144

17.5 短期融资 145

18．财务报表审计与一般公认审计准则 146

18.1 财务报表审计 146

18.2 一般公认审计准则 146

19．审计报告 148

19.1 审计报告的类型 148

19.2 标准审计报告 148

20．内部控制 150

20.1 内部控制的定义 150

20.2 内部控制五要素 150

Key to Exercises 152

References 165