面向21世纪应用型本科财会专业系列规划教材 会计英语PDF电子书下载

Chapter 1 The Overview of Accounting 1

1.1 What Is Accounting 1

1.2 The Accounting Concepts and Principles 2

1.3 The Accounting Elements 7

1.4 Accounting Equation 9

1.5 Effect of Business Transactions upon the Accounting Equation 9

Key Words,Phrases and Special Terms 10

Assignments 12

Reading 13

Chapter 2 Accounting Cycle 17

2.1 What Is Accounting Cycle 17

2.2 The Account and Double-entry Accounting 18

2.3 The Journal Entries 21

2.4 Adjusting Entries 23

2.5 Closing the Accounts 26

Key Words,Phrases and Special Terms 30

Assignments 31

Reading 32

Chapter 3 The Financial Statements 36

3.1 The Balance Sheet 37

3.2 The Income Statement 39

3.3 The Statement of Cash Flows 40

Key Words,Phrases and Special Terms 45

Assignments 46

Reading 47

Chapter 4 Cash and Marketable Securities 51

4.1 Cash 51

4.2 Dealing with Cash 52

4.3 Cash Management 56

4.4 Marketable Securities 58

Key Words,Phrases and Special Terms 62

Assignments 63

Reading 66

Chapter 5 Accounts Receivable 68

5 1 The Definition of Accounts Receivable 68

5.2 Dealing with Uncollectible Accounts Receivable 69

5.3 Alternative Approaches to Estimating Credit Losses 75

5.4 Accounts Receivable Management 78

Key Words,Phrases and Special Terms 79

Assignments 79

Reading 80

Chapter 6 Inventory 87

6.1 What Is Inventory 87

6.2 Two Systems of Inventory Accounting 88

6.3 Inventory Measurement 89

Key Words,Phrases and Special Terms 95

Assignments 96

Reading 97

Chapter 7 Long-Lived Assets 101

7.1 Understanding long-lived Assets 101

7.2 Acquisition of Plant Assets 102

7.3 Depreciation 104

7.4 Disposal of Plant Assets 108

7.5 Intangible Assets 110

76 Natural Resources 115

Key Words.Phrases and Special Terms 116

Assignments 118

Reading 120

Chapter 8 Current Liabilities 123

8.1 The Concept of Current Liabilities 123

8.2 Accounts Payable 124

8.3 Notes Payable 124

8.4 Sales Tax Payable 125

8.5 The Current Portion of Long-term Debt 126

8.6 Accrues Expenses 126

8.7 Payroll Liabilities 127

8.8 Unearned Revenues 127

Key Words,Phrases and Special Terms 128

Assignments 128

Reading 130

Chapter 9 Long-term Liabilities and Long-term Investments 133

9.1 Long-term Liabilities 133

9.2 Long-term investments 140

Key Words,Phrases and Special Terms 144

Assignments 145

Reading 147

Chapter 10 Stockholders'Equity—Partnership 149

10.1 What is a Partnership 150

10.2 Significant Features of a Partnership 150

10.3 The Types of Partnerships 152

10.4 Accounting Practices in Partnerships 153

10.5 Allocating Partnership Net Income Among the Partners 156

10.6 Admission of a New Partner 160

10.7 Liquidation of a Partnership 163

Key Words,Phrases and Special Terms 165

Assignments 166

Reading 169

Chapter 11 Owner's Equity—Corporation 170

11.1 What is a Corporation 170

11.2 Significant Features of a Corporation 171

11.3 Formation of a Corporation 172

11.4 Stockholders'Equity 176

11.5 Authorization and Issuance of Capital Stock 178

11.6 Dividends and Stock Split 180

11.7 Treasury stock 184

Key Words,Phrases and Special Terms 186

Assignments 187

Reading 190

Chapter 12 Financial Statement Analysis 191

12.1 Objectives of Financial Statement Analysis 191

12.2 Source of Financial Statement Analysis 192

12.3 Horizontal Analysis 194

12.4 Vertical Analysis 199

12.5 Ratio Analysis 204

Key Words,Phrases and Special Terms 221

Assignments 223

Reading 226

Reference 227