基础会计英语

Part One　The Main Contents of Accounting

Chapter Ⅰ　General Introduction

Section One　The Origin and Evolution of Accounting

Section Two　Accounting and Accounting Information

Section Three　Accounting Object and the Rules of Capital Movement

Section Four　Accounting Functions and Purpose

Chapter Ⅱ　Accounting Elements and Accounting Equation

Section One　Accounting Elements

Section Two　Accounting Equation

Chapter Ⅲ　Accounting Subjects and Accounts

Section One　Accounting Subjects

Section Two　Accounts

Section Three　Accounting Object， Accounting Elements and Accounting Subjects

Chapter Ⅳ　Double Entry Bookkeeping

Section One　Introduction to the Methods of Bookkeeping

section Two　Debit-Credit Bookkeeping

Section Three　Parallel Recording of General Ledger and Detail Ledger

Chapter Ⅴ　Classification of Accounts

Section One　The Meaning of Classifying Accounts

Section Two　Account Classification According to the Economic Contents

Section Three　Account Classification According to the Use and Structure

Part Two　Translation

第一章　总论

第一节　会计的产生和发展

第二节　会计和会计信息

第三节　会计对象和资金运动规律

第四节　会计职能和会计目的

第二章　会计要素与会计等式

第一节　会计要素

第二节　会计等式

第三章　会计科目与账户

第一节　会计科目

第二节　账户

第三节　会计对象、会计要素与会计科目

第四章　复式记账

第一节　记账方法概述

第二节　借贷记账法

第三节　总分类账户与明细分类账户的平行登记

第五章　账户分类

第一节　账户分类的意义

第二节　账户按经济内容分类

第三节　账户按用途和结构分类

Part Three　Appendix

附录一　企业会计凭证，账簿及报表

附录二　Accounting Law of the Peoples Republic of China

附录三　Idioms and Expressions

附录四　中华人民共和国会计法