会计专业英语

Unit 1 Introduction of Accounting

1.1 The Role of Accounting in Business

1.1.1 The Nature and Function of Accounting

1.1.2 The Division of Accounting

1.2 Accounting Ethics

Important Words and Special Terms

Exercise

Unit 2 Some of Generally Accepted Accounting Principles

2.1 The Monetary Convention

2.2 Accrual Basis of Accounting

2.2.1 The Cash Basis of Accounting

2.2.2 The Accrual Basis of Accounting

2.3 Going Concern

2.4 Matching Principle and Revenue Recognition

Important Words and Special Terms

Exercise

Unit 3 Accounting Equation and Double-Entry system

3.1 Accounting equation

3.2 Accounting elements

3.3 Accounting elements in the accounting equation

3.4 T account

3.5 Double-entry System

Important Words and Special Terms

Exercise

Unit 4 The Journals and The Ledgers

4.1 Journal

4.2 Types of Journal

4.2.1 General Journals

4.2.2 Special Journal

4.3 Advantages of Using Journals

4.4 Ledger

4.4.1 General Ledger

4.4.2 Subsidiary Ledger

Important Words and Special Terms

Exercises

Unit 5 Accounting Cycle

5.1 Identify transactions to be recorded

5.2 Journalizing

5.3 Posting from Journal to Ledger

5.4 Preparing Unadjusted Trial Balance

5.4.1 Accounting Basis

5.4.2 Adjusting entries

5.5 The Adjusted Trial Balance

5.6 Closing

Important Words and Special Terms

Exercises

Unit 6 Assets

6.1 Current Asset

6.1.1 Cash

6.1.2 Account Receivable

6.1.3 Inventory

6.2 Fixed Assets

6.2.1 Measuring the cost of Property， Plant and Equipment

6.2.2 Depreciable

6.3 Intangible Assets

Important Words and Special Terms

Exercises

Unit 7 Liabilities

7.1 Current liabilities

7.1.1 Short-term Bills （notes） and Accounts payable

7.1.2 Accrued expenses

7.1.3 Unearned revenues

7.1.4 Current maturities of Long-term debts

7.1.5 Contingent liabilities

7.2 Long-term liabilities

7.2.1 Long-term loans payable

7.2.2 Long-term accounts payable

7.2.3 Bonds （debenture） payable

Important Words and Special Terms

Exercises

Unit 8 Owner's equity

8.1 Paid-up capital

8.1.1 Ordinary shares （common stock）

8.1.2 Preference shares （preferred stock）

8.2 Retained profits are earned from the customers

Important Words and Special Terms

Exercises

Unit 9 Balance Sheet and Income Statement

9.1 Balance Sheet

9.1.1 Purpose of Balance Sheet

9.1.2 Format of Balance Sheet

9.1.3 Advantages and Limitation of the Balance Sheet

9.2 Income statement

9.2.1 The function of income statement

9.2.2 Single-step Income Statement

9.2.3 Multiple-step Income Statement

Important Words and Special Terms

Exercises

Unit 10 Cash Flow Statement

10.1 The Role of Cash Flow Statement

10.1.1 Meaning of "Cash Flows"

10.1.2 Importance of Cash Flow Statement

10.2 Categories of Cash Flow

10.2.1 Operating Activities

10.2.2 Investing Activities

10.2.3 Financing Activities

10.2.4 Direct and Indirect Methods of Reporting

10.3 Usefulness of the Statement of Cash Flows

Important Words and Special Terms

Exercises

Appendix I 参考答案

Appendix II 课文参考译文

第1单元 会计概论

第2单元 公认会计原则

第3单元 会计等式和复式记账

第4单元 日记账和分类账

第5单元 会计循环

第6单元 资产

第7单元 负债

第8单元 所有者权益

第9单元 资产负债表和损益表

第10单元 现金流量表

参考文献