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．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 16

3．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 23

4．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 36

The Forms of Accounts 账户的格式 41

6．Journals 日记账 44

Steps in the Accounting Cycle 会计循环中的各个步骤 47

7．An Illustration 实例 50

Steps in a Merchandise Transaction 商品交易中的各个步骤 58

8．Adjusting Procedures 调整程序 64

Accrual Basis Accounting and Cash Basis Accounting 权责发生制会计与收付实现制会计 68

9．A Worksheet 工作底表 73

The Trial Balance 试算平衡表 75

10．Closing Procedures 结账程序 82

Automated Data Processing 自动化数据处理 85

11．Cash Control 现金控制 89

The Nature of Internal Control 内部控制的性质 92

12．A Bank Reconciliation 银行往来调节表 96

The Bank Statement 银行对账单 101

13．Voucher System 应付凭单制 106

Internal Control in Other Areas 其他领域的内部控制 112

14．Losses from Uncollectible Accounts 坏账损失 116

Trade Receivables and Payables 应收款及应付款 120

15．Promissory Notes 本票 124

Notes and Interest in Financial Statements 票据及利息在财务报表中的列示 129

16．Inventory Measurement 存货计量 134

Estimating Inventories 存货估计 138

17．Long-Term Assets 长期资产 142

Intangible Assets 无形资产 146

18．Depreciation Methods 折旧方法 151

Control of Fixed Assets 固定资产的控制 157

19．Payroll Accounting 工薪会计 161

Payment to Employees 工薪的支付 167

20．Bonds Payable 应付公司债 172

Capital Structure 资本结构 176

21．Partnership Accounting 合伙会计 180

Characteristics of a Partnership 合伙企业的特征 184

22．Corporation Accounting:Capital Stock 股份公司会计：股本 188

Characteristics of Corporations 股份公司的特征 195

23．Corporation Accounting:Retained Earnings 股份公司会计：留存收益 200

Earnings per share 每股收益额 204

24．The Statement of Cash Flows 现金流量表 209

Analysis of Operating Performance 经营业绩的分析 214

25．Foreign Currency Transactions 外币交易 222

Exchange Rate 汇率 227

26．Translation of Foreign Currency Financial Statements 外币财务报表折算 232

Factors Indicating the Appropriation of Functional Currency 功能货币的适用指标 238

27．Corporate Acquisition and Consolidated Financial Statements 公司并购与合并财务报表 243

Accounting for Investments 投资会计 249

28．Accounting for Manufacturing Operations 制造业会计 254

End-of-period Procedures for a Manufacturing Firm 制造业企业期终决算程序 259

29．Cost Accounting 成本会计 270

Cost Accounting Systems and Financial Statements 成本会计系统与财务报表 275

30．Job Order Costing 分批成本计算 279

Variable,Fixed,Semivariable Costs 变动成本、固定成本、半变动成本 283

31．Process Costing 分步成本计算 288

Cost Allocations for Joint Products and By-products 联产品和副产品的成本摊配 294

32．Standard Costs 标准成本 299

Relevant Costs for Decision Making 决策的相关成本 305

33．Cost-Volume-Profit Analysis 本—量—利分析 310

Budget Preparation 预算编制 313

34．Responsibility Accounting 责任会计 317

Capital Budgeting 资本预算 321

PART TWO 第二部分 326

Section One Reference Versions for Lessons 一、课文参考译文 326

Section Two Reference Versions for Reading Materials 二、阅读材料参考译文 384

Section Three Answers to Exercises 三、练习题答案 421

Ⅰ．Answers to Questions 422

Ⅱ．and Ⅲ.Answers to Matching and True-False 518