新编会计英语

目录
Chapter 1 An Overview on Accounting
Accounting Study
1.1 General survey
1.2 Accounting assumptions and accounting principles
1.3 Accounting elements and accounting equation
Exercises
Reading Material-The Importance of Accounting
Phrases and Terms
Chapter 2 The Accounting Cycle
Accounting Study
2.1 Basis of accounting cycle
2.2 Journals
2.3 Ledger
2.4 Trial balance
2.5 Adjusting procedures
2.6 Closing procedures
Exercises
Reading Material-Accrual Basis Accounting and Cash Basis Accounting
Phrases and Terms
Chapter 3 Financial Accounting Report
Accounting Study
3.1 Overview of financial accounting report
3.2 Balance sheet
3.3 Income statement
Exercise
Reading Material-Annotation of Accounting Statements and Specification of Financial Position
Phrases and Terms
Chapter 4 Current Assets
Accounting Study
4.1 Cash
4.2 Marketable security
4.3 Receivables
4.4 Inventory
Exercises
Reading Material-The Estimate of Loss from Uncollectible Accounts
Phrases and Terms
Chapter 5 Long-term Assets
Accounting Study
5.1 Long-term investment
5.2 Fixed assets
5.3 Intangible assets
5.4 Other assets
Exercises
Reading Material-Why Do People Buy Stocks?
Phrases and Terms
Chapter 6 Liabilities
Accounting Study
6.1 Accounts payable and notes payable
6.2 Other current liabilities
6.3 Long-term liabilities
Exercises
Reading Material-Employees’ Payroll
Phrases and Terms
Chapter 7 Owner’s Equity
Accounting Study
7.1 Introduction of the owner’ s equity
7.2 Capital stock
7.3 Retained earnings
7.4 Business organizations
Exercises
Reading Material-Disadvantages of the Corporate Form
Phrases and Terms
Chapter 8 System of Financial Management for Foreign InvestmentEnterprises
Accounting Study
8.1 Set-up of financial institution and responsibility of post
8.2 Duties and rights for the chief financial officer
8.3 System for examining and approval of payment of financial expenditure
8.4 System for administration of accounting archives
Exercises
Reading Material-System for Management of Accounting Computerization
Phrases and Terms
第一章 会计概述
会计学习
1.1 概论
1.2 会计假设与会计原则
1.3 会计要素和会计等式
阅读材料——会计的重要性
第二章 会计循环
会计学习
2.1 会计循环基础
2.2 日记账
2.3 分类账
2.4 试算平衡表
2.5 调整程序
2.6 结账程序
阅读材料——权责发生制会计和收付实现制会计
第三章 财务会计报告
会计学习
3.1 财务会计报告概述
3.2 资产负债表
3.3 利润表
阅读材料——会计报表附注和财务情况说明书
第四章 流动资产
会计学习
4.1 现金
4.2 有价证券
4.3 应收账款
4.4 存货
阅读材料——预计的坏账损失
第五章 长期资产
会计学习
5.1 长期投资
5.2 固定资产
5.3 无形资产
5.4 其他资产
阅读材料——人们为什么买股票
第六章 负债
会计学习
6.1 应付账款和应付票据
6.2 其他流动负债
6.3 长期负债
阅读材料——员工的工薪
第七章 所有者权益
会计学习
7.1 所有者权益概述
7.2 股本
7.3 留存收益
7.4 公司组织形式
阅读材料——股份公司的缺点
第八章 外商投资企业会计管理制度
会计学习
8.1 财务机构设置及岗位职责
8.2 财务总监工作的职责与权利
8.3 财务支付审批制度
8.4 会计档案管理制度
阅读材料——会计电算化管理制度
附录
参考文献
练习答案
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