会计英语

Unit 1 Introduction to Accounting

1.1 Accounting

1.2 Purpose of Accounting

1.3 Ethics and the Accounting Profession

Unit 2 Accounting Elements, Accounting Equation and Double Entry

2.1 Accounting Elements

2.2 Accounting Equation

2.3 Recording Transactions in the Accounting Equation

2.4 Summary of Transactions

2.5 Double-entry System

Unit 3 Accounting Cycle

3.1 Accounting Cycle（1）

3.2 Accounting Cycle（2）

Unit 4 Assets

4.1 Assets

4.2 Fixed Assets

4.3 Current Assets

4.4 Intangible Assets

Unit 5 Cash

5.1 Cash and Cash Equivalents

5.2 Internal Controls over Cash

5.3 Bank Statement and Bank Reconciliation

Unit 6 Accounts Receivable

6.1 Types of Receivables

6.2 The Importance of Accounts Receivable

6.3 Methods of Estimating Uncollectible Accounts Expense

6.4 Accounting of Accounts Receivable

Unit 7 Inventories

7.1 Perpetual Inventory System

7.2 Periodic Inventory System

7.3 Taking a Physical Inventory

7.4 Pricing the Inventory

Unit 8 Depreciation

8.1 Straight-Line Method

8.2 Units-of-Production Method

8.3 Sum-of-the-Year's-Digits Method

8.4 Double-Declining-Balance Method

Unit 9 Liabilities

9.1 Current Liabilities

9.2 Non-current Liabilities

Unit 10 Owner-s Equity

10.1 Definition

10.2 Paid-in Capital

10.3 Retained Earnings

10.4 Dividends

Unit 11 Revenue, Expense and Profit

11.1 Revenue

11.2 Expenses

11.3 Profit

Unit 12 Journals

12.1 Journalizing

12.2 Journalizing the General Journal

12.3 Journalize the Special Journals

Unit 13 Ledgers

13.1 Posting to Ledgers

13.2 General Ledger and Subsidiary Ledger

Unit 14 Financial Statements

14.1 Income Statement

14.2 Balance Sheet

14.3 The Statement of Cash Flows

14.4 Qualitative Characteristics of Financial Statements

参考译文

第1单元 会计简述

第2单元 会计要素、会计等式及会计记账

第3单元 会计循环

第4单元 资产

第5单元 现金

第6单元 应收账款

第7单元 存货

第8单元 折旧

第9单元 负债

第10单元 所有者权益

第11单元 收入、费用和利润

第12单元 日记账

第13单元 分类账

第14单元 财务报表

附录 新准则下中英文会计科目对照表

参考文献