會(huì)計(jì)英語

內(nèi)容概要

　　《會(huì)計(jì)英語》可作為普通高等院校的教學(xué)用書，也可供會(huì)計(jì)專業(yè)人員自學(xué)使用，還可作為工具書使用。全書分為8章：第1章為概述；第2章是對會(huì)計(jì)的性質(zhì)和會(huì)計(jì)信息產(chǎn)生過程的敘述；第3至第6章是關(guān)于資產(chǎn)、負(fù)債和所有者權(quán)益的確認(rèn)、計(jì)量和報(bào)告的相關(guān)知識；第7章為收入和費(fèi)用的確認(rèn)以及利潤表的編制；第8章介紹經(jīng)濟(jì)活動(dòng)對現(xiàn)金流量的影響，以及如何編制現(xiàn)金流量表。附錄為會(huì)計(jì)報(bào)表與主要稅收報(bào)表的中英文對照。

書籍目錄

Chapter 1 An Introduction to Accounting
　1.1 Accounting is an Information System
　1.2 Forms of Organization
　1.3 The Framework for the Preparation and Presentation of
Financial Statements
　1.4 Understanding of Financial Statements
　1.5 Accounting and Its Profession
　1.6 Accounting Elements and Using the Accounting
Equation
　1.7 Professional Ethics in Accounting
　1.8 Convergence of Accounting Standards Chinese Accounting
Standards: Development and Implementation
　Vocabulary
　Self-test Questions
　Exercises
　Answers to Self-test Questions
Chapter 2 Accounting Cycle
　2.1 T-account and Debit & Credit
　2.2 Journalizing and Posting Transactions
　2.3 Preparing a Trial Balance
　2.4 Adjusting the Accounts
　2.5 Adjusted Trial Balance and Preparation of Financial
Statements
　2.6 The Worksheet
　2.7 Closing
　2.8 The Accounting Cycle Summary
　2.9 Classification of Balance Sheet Items
　Vocabulary
　Self-test Questions
　Exercises
　Answers to Self-test Questions
Chapter 3 Current Assets
　3.1 Cash
　3.2 Trading Securities
　3.3 Notes Receivable
　3.4 Accounts Receivable
　3.5 Inventories
　Vocabulary
　Self-test Questions
　Exercises
　Answers to Self-test Questions
Chapter 4 Non-current Assets
　4.1 Fixed Assets
　4.2 Natural Resources
　4.3 Intangible Assets
　4.4 Impairment of Fixed Assets
　4.5 Long-term Investments
　4.6 Impairment of Long-term Investments
　Vocabulary
　Self-test Questions
　Exercises
　Answers to Self-test Questions
Chapter 5 Liabilities
　5.1 Current Liabilities
　5.2 Non-current Liabilities
　Vocabulary
　Self-test Questions
　Exercises
　Answers to Self-test Questions
Chapter 6 Owners' Equity
　6.1 Forms of Organization
　6.2 Stockholders' Rights
　6.3 Accounting for Stock Issues
　6.4 Treasury Stock
　6.5 Preferred Stock
　6.6 Dividends and Stock Splits
　6.7 Accounting for Retained Earnings
　6.8 Statement Presentation and Analysis
　Vocabulary
　Self-test Questions
　Exercises
　Answers to Self-test Questions
Chapter 7 Revenue and Expense Recognition and Income Statement
Presentation
　7.1 Revenue Recognition Concepts
　7.2 Revenue Recognition at Delivery
　7.3 Revenue Recognition before Delivery
　7.4 Revenue Recognition after Delivery
　7.5 Long-term Contracts
　7.6 Revenue Recognition for Service Sales
　7.7 Recognition of Gains and Losses
　7.8 Expense Recognition
　7.9 Presentation of the Income Statement
　Vocabulary
　Self-test Questions
　Exercises
　Answers to Self-test Questions
Chapter 8 Statement of Cash Flows and Financial Statement
Analysis
　8.1 Cash and Cash Equivalents
　8.2 Classification of Cash Receipts and Cash Payments
　8.3 Preparing Statement of Cash Flows--Direct Method
　8.4 Preparing Statement of Cash Flows--Indirect Method
　8.5 Determining Cash Flows from Investing Activities
　8.6 Determining Cash Flows from Financing Activities
　8.7 Presenting the Information in the Form of the Statement
of Cash Flows
　8.8 Usefulness of the Statement of Cash Flows
　8.9 Financial Statement Analysis: Horizontal and
Vertical
　8.10 Ratio Analysis
　Vocabulary
　Self-test Questions
　Exercises
　Answers to Self-test Questions
Appendix
　1. Balance Sheet
　2. Income Statement
　3. Statement of Changes in Owners' Equity
　4. Statement of Cash Flows
　5. The Disclosure of Supplementary Information to Statement of
Cash Flows
　6. Disclosure of Information and Accounts Required
　7. VAT Return Form
　$. Consumption Tax Return Form
　9. Business Tax Return Form
　10. Annual Return Form of The People' s Republic of China on
Corporate Income Tax
　11. Individual Income Tax Return Form

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