会计专业英语PDF电子书下载

Part 1会计总论 1

Unit 1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会计要素与会计等式 21

3.1 Accounting Elements 21

3.2 Accounting Equation 23

Unit 4账户与复式记账法 28

4.1 The Account 28

4.2 Double-entry Bookkeeping System 32

Unit 5分类账与日记账 38

5.1 Ledgers 38

5.2 Journals 40

Unit 6记录交易实例 47

6.1 Illustrative Problem Ⅰ 47

6.2 Illustrative Problem Ⅱ 48

Unit 7会计循环 51

7.1 Fundamentals and Analyze Transactions 51

7.2 Record the Transactions in Journal 52

7.3 Post to Ledger Accounts 53

7.4 Prepare a Trial Balance 56

7.5 Make Adjusting Entries 57

7.6 Prepare Financial Statements 62

7.7 Journalize and Post Closing Entries 63

7.8 Prepared Closed Trial Balance 63

Unit 8财务报表 70

8.1 Introduction to Financial Statements 70

8.2 The Balance Sheet 74

8.3 The Income Statement 78

8.4 The Cash Flow Statement 81

Part 2财务会计 93

Unit9资产（Ⅰ）——流动资产 93

9.1 Internal Control and Cash 93

9.2 Receivables 102

9.3 Inventory（Ⅰ） 108

9.4 Inventory（Ⅱ） 111

Unit 10资产（Ⅱ）——非流动资产 127

10.1 Plant and Equipment 127

10.2 Intangible Assets 134

10.3 Long-term Investment 136

Unit 11负债 145

11.1 Current Liabilities 145

11.2 Long-term Liabilities 149

Unit 12股东权益 159

12.1 Introduction of Stockholders’Equity 159

12.2 Stock 161

Unit 13业绩 170

13.1 Revenue 170

13.2 Expenses 172

Unit 14财务报表分析 179

14.1 Framework for Financial Statement Analysis 179

14.2 Techniques of Analysis 181

14.3 Ratio Analysis 184

Part 3成本与管理会计 212

Unit 15成本分析 212

15.1 Introduction of Cost Accounting 212

15.2 Cost Behavior 214

15.3 Cost-volume-profit Analysis 217

Unit 16成本法 223

16.1 Job Order Costing 223

16.2 Process Costing 224

16.3 Activity-based Costing（ABC） 226

16.4 Standard Costing 227

Unit 17预算及预算控制 237

17.1 Budgeting and Planning 237

17.2 The Budgets-setting Process 238

17.3 Variance and Budgeting Control 242

参考文献 250