实用会计英语PDF电子书下载

Unit 1 General Introduction to Accounting 1

1.1 Origin and Development of Accounting 2

1.2 Accounting Entity 5

1.3 Accounting Assumptions 8

1.4 Quality Requirements of Accounting Information 9

Assignment 11

Reading Material 12

Unit 2 Accounting Equation and Double-Entry 15

2.1 Accounting Title and Accounts 16

2.2 Accounting Elements and Accounting Equation 20

2.3 Double Entrv 24

2.4 Accounting Circle 26

Assignment 29

Reading Material 31

Unit 3 Current Assets 33

3.1 Cash 34

3.2 Receivables 38

3.3 Inventories 42

Assignment 45

Reading Material 47

Unit 4 Non-current Assets 51

4.1 Long-Term Investment 52

4.2 Fixed Assets 55

4.3 Intangible Assets 59

Assignment 62

Reading Material 64

Unit 5 Liabilities 68

5.1 Current Liabilities 69

5.2 Long-term Liabilities 71

Assignment 75

Reading Material 77

Unit 6 Owners'Equity 80

6.1 Capital Stock 81

6.2 Retained Earnings 87

Assignment 88

Reading Material 90

Unit 7 Revenue,Expenses and Profit 92

7.1 Revenue 92

7.2 Expenses 95

7.3 Profit 98

Assignment 101

Reading Material 103

Unit 8 Balance Sheet 105

8.1 Conception of Balance Sheet 106

8.2 Components of Balance Sheet 108

8.3 How to Prepare Balance Sheet 111

Assignment 115

Reading Material 117

Unit 9 Income Statement 121

9.1 Conception of Income Statement 122

9.2 Components of Income Statement 123

9.3 How to Prepare Income Statement 127

Assignment 129

Reading Material 131

Unit 10 Statement of Cash Flow 134

10.1 Conception of Statement of Cash Flow 135

10.2 Structure of Statement of Cash Flow 137

10.3 How to Prepare Statement of Cash Flow 139

Assignment 143

Reading Material 145

APPENDIX 148

Appendix Ⅰ 参考答案 148

Appendix Ⅱ 课文参考译文 156

Appendix Ⅲ 专业词汇表 199

参考文献 213