会计专业英语（第2版）

孙晓嫒

扉页
版权信息
+书签
内容提要
第2版前言
Unit 1 Introduction of Accounting
Learning Objectives
1.1 The Role of Accounting in Business
1.2 Accounting Ethics
Important Words and Terms
Exercises
Unit 2 Some of Generally Accepted Accounting Principles
Learning Objectives
2.1 Accounting Concept
2.2 Accounting Pricile
Important Words and Terms
Exercises
Unit 3 Accounting Equation and Double-Entry System
Learning Objectives
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 Terms
Exercises
Unit 4 Accounting Cycle
Learning Objectives
4.1 Identify Transactions to be Recorded
4.2 Journalizing
4.3 Posting from Journal to Ledger
4.4 Preparing Unadjusted Trial Balance
4.5 The Adjusted Trial Balance
4.6 Closing
4.7 Summary of Accounting Cycle
Important Words and Terms
Exercises
Unit 5 Assets
Learning Objectives
5.1 Current Assets
5.2 Fixed Assets
5.3 Intangible Assets
Important Words and Terms
Exercises
Unit 6 Liabilities
Learning Objectives
6.1 Current Liabilities
6.2 Long-term Liabilities
Important Words and Terms
Exercises
Unit 7 Owner s Equity
Learning Objectives
7.1 Paid-up Capital
7.2 Retained Profits Earned from the Customers
Important Words and Terms
Exercises
Unit 8 Revenue and Expense
Learning Objectives
8.1 Revenue
8.2 Expense
Important Words and Terms
Exercises
Unit 9 Balance Sheet, Income Statement and Cash Flows Statement
Learning Objectives
9.1 Balance Sheets
9.2 Income Statements
9.3 The role of a Cash Flow Statement
Important Words and Terms
Exercises
Unit 10 Financial Statement Analysis
Learning Objectives
10.1 Measuring the Ability to Pay Current Liabilities
10.2 Measuring the Company s Ability to Sell Inventory and Collect Receivables
10.3 Measuring the Ability to Pay Long-term Debt
10.4 Measuring Profitability
Important Words and 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单元会计循环
第5单元资产
第6单元负债
第7单元所有者权益
第8单元收入和费用
第9单元资产负债表、损益表和现金流量表
第10单元财务报表分析
参考文献