會計(jì)英語

內(nèi)容概要

會計(jì)是通用的商業(yè)語言。隨著經(jīng)濟(jì)全球化的發(fā)展，會計(jì)的國際趨同已是必然。無論是觀念的國際化還是規(guī)則的國際化，都離不開語言的溝通。因此，用英語學(xué)習(xí)會計(jì)知識是會計(jì)專業(yè)學(xué)生的迫切要求，用英語獲取會計(jì)信息是所有經(jīng)濟(jì)活動參與者的現(xiàn)實(shí)需要。沈洪濤編著的《會計(jì)英語》內(nèi)容都是選自北美經(jīng)典的會計(jì)學(xué)教材，全面地覆蓋了會計(jì)學(xué)的主要專業(yè)領(lǐng)域。

書籍目錄

Lecture 1 Introduction to Financial Accounting (Financial
Statements)
1.1 Financial Accounting
1.2 GAAP
1.3 Financial Statement
1.3.1 Income Statement
1.3.2 Statement of Retained Earnings
1.3.3 Balance Sheet (Statement of Financial
Position)
1.3.4 Statement of Owner's Equity
1.3.5 Cash Flow Statement
Lecture 2 Accounting Cycle
2.1 Analyze Transactions from Source Document
2.l.1 Source Document
2.1.2 Account
2.2 Record in Journals
2.3 Post to General Ledger
2.4 The Trial Balance
2.5 Adjust the General Ledger Accounts
2.5.1 Accrual Basis of Accounting
2.5.2 Adjusting Entries
2.6 Preparing Financial Statements
2.7 Preparing Closing Entries
2.8 Preparing a Post-Closing Trial Balance
Lecture 3 Accounting for Current Assets
3.1 Cash
3.1.1 Internal Control over Cash
Receipts
3.1.2 Internal Control over Cash
Disbursements
3.1.3 Petty Cash Fund
3.1.4 Reconciling the Bank Account
3.2 Accounting for Receivables
3.3 Inventory
Lecture 4 Accounting for Long-Term Assets
4.1 Plant Assets
4.1.1 Cost of Plant Assets
4.1.2 Depreciation
4.2 Long-Term Investments
4.2.1 Accounting for Debt Investments
4.2.2 Accounting for Stock
Investments
4.3 Intangible Assets
Lecture 5 Accounting for Liabilities
5.1 Current Liabilities
5.1.1 Notes Payable
5.1.2 Payroll and Payroll Taxes
Payable
5.1.3 Unearned Revenues
5.1.4 Current Maturities of Long-Term
Debt
5.2 Long-Term Liabilities
5.2.1 Bonds
5.2.2 Types of Bonds
5.2.3 Issuing Bonds at Face Value
5.2.4 Issuing Bonds at a Discount or
Premium
5.2.5 Effective-Interest Method of Bond
Amortization
5.2.6 Straight-Line Amortization
Lecture 6 Accounting for Equity
6.1 The Corporate Form of Organization
6.2 Ownership Rights of Stockholders
6.3 Corporate Capital
6.3.1 Accounting for Common Stock
Issues
6.3.2 Dividends
6.3.3 Retained Earnings
Lecture 7 Financial Statement Analysis
7.1 Tools of Financial Statement Analysis
7.2 Ratio Analysis
……

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