PART ONE:ACCOUNTING 1
Chapter 1 The Fundamental Concepts and Principles of Accounting 1
1.1 What Is Accounting? 1
1.2 Careers in Accounting 4
1.3 Generally Accepted Accounting Principles 8
1.4 Forms of Business Organizations 11
Chapter 2 Financial Statements 16
2.1 The Balance Sheet 16
2.2 The Income Statement 20
2.3 Statement of Cash Flows 24
2.4 The Statement of Retained Earnings 27
Chapter 3 The Accounting Cycle 30
3.1 The Ledger 31
3.2 The Journal 35
3.3 The Trial Balance 38
3.4 Adjusting Entries 40
3.5 Closing the"Temporary"Equity Accounts 44
Chapter 4 Current Assets 52
4.1 Cash 52
4.2 Short-term Investments 58
4.3 Account Receivable 59
4.4 Inventories 63
Chapter 5 Plant Assets and Depreciation 71
5.1 Major Categories of Plant Assets 71
5.2 Acquisitions of Plant Assets 72
5.3 Depreciation 75
5.4 Disposal of Plant and Equipment 79
5.5 Intangible Assets 81
5.6 Natural Resources 85
Chapter 6 Liability 90
6.1 Current Liabilities 90
6.2 Long-term Liabilities 94
Chapter 7 Owners'Equity—the Partnership 104
7.1 Characteristics of a Partnership 104
7.2 Accounting Procedure for the Owners'Equity of a Partnership 106
7.3 Admission of a New Partner 108
7.4 Liquidation of a Partnership 110
Chapter 8 Owners'Equity—the Corporation 114
8.1 Advantages and Disadvantages of the Corporation Form of Organization 114
8.2 Formation of a Corporation 116
8.3 Authorization and Issuance of Capital Stock 118
8.4 Dividends 124
8.5 Accounting for Retained Earnings 128
8.6 Accounting for Corporate Income Taxes 131
Chapter 9 Statement of Cash Flows 134
9.1 A General Description of the Statement of Cash Flows 134
9.2 How to Prepare the Statement of Cash Flows 136
Chapter 10 Analysis of Financial Statement 147
10.1 A General Description of Analysis of Financial Statement 147
10.2 Basic Financial Ratios 149
PART TWO：参考译文目录 160
第1章 基本会计概念和原则 160
1.1 什么是会计 160
1.2 会计职业 162
1.3 公认会计原则 165
1.4 企业组织形式 167
第2章 财务报表 169
2.1 资产负债表 169
2.2 收益表 172
2.3 现金流量表 175
2.4 留存收益表 177
第3章 会计循环 178
3.1 分类账 178
3.2 日记账 181
3.3 试算表 184
3.4 调整分录 186
3.5 结转权益性虚账户 189
第4章 流动资产 194
4.1 现金 194
4.2 短期投资 199
4.3 应收账款 199
4.4 存货 203
第5章 固定资产和折旧 207
5.1 固定资产的主要类型 207
5.2 固定资产的取得 208
5.3 折旧 210
5.4 固定资产的清理 213
5.5 无形资产 215
5.6 自然资源 218
第6章 负债 220
6.1 流动负债 220
6.2 长期负债 223
第7章 业主权益——合伙企业 231
7.1 合伙企业的特征 231
7.2 合伙企业业主权益的会计处理程序 233
7.3 新合伙人入伙 234
7.4 合伙企业的清算 235
第8章 业主权益——股份有限公司 238
8.1 股份有限公司组织的优缺点 238
8.2 股份有限公司的组成 240
8.3 股票的授权与发行 241
8.4 股利 245
8.5 留存收益的会计核算 248
8.6 股份有限公司所得税的会计处理 250
第9章 现金流量表 252
9.1 现金流量表概述 252
9.2 如何编制现金流量表 254
第10章 财务报表分析 262
10.1 财务报表分析概述 262
10.2 基本的财务比率 264
参考文献 271