基本信息
書名:初級會計專業英語(第二版)
ISBN:754290487
作者:常勛//蕭華
出版社:立信會計出版社
定價:17
頁數:278
出版日期:2005-6-1
版次: 1
開本:大32開
包裝:平裝
簡介
一、本書的為以修畢《會計學原理》和《財務會計》的財經中專和職業技術高等會計專業的學生以及在職財會人員，英語語言水平應達到中級。
二、學習目的
（一）快速掌握財會專業通用英語辭彙，以提高自己的語言技巧。
（二）快速掌握西方財務會計基本知識，以提高自己的專業素質。
三、內容安排
（一）課文（Lessons）——以每一課文的標題為中心，介紹西方財務會計基本知識。
（二）語言重點（Language Focus）——列示和解釋每一課文應掌握的會計英語術語。
1. 辭彙表（Glossary）
2. 術語注釋（Notes to the Key Terms）
（三）複習（Review Sections）——複習和運用每一課文所學概念及術語。包括以下內容：
（四）參考譯文（Reference Version）——提供每一課文的中文翻譯，以便對照原文學習。
目錄
1. Overview of Accountiong 會計概論
Importance of Accounting to Organizations and Individuals
Financial Accounting and Managerial Accounting
2. Accounting Elements 會計要素
Assets
Liabilities
Owners'' Equity
Revenues
Ex-
penses
Net Earnings or Net Loss
3. Business Transactions and Accounting Equation 交易與會計恆等式
Buisiness Transactions
Accounting Equation
Analyzing
the Effect on Transactions on the Accounting Equation
Ac-
counting Entity Assumption
4. Ledger Accounts 分類帳戶
Limitation of the Accounting Equation in Recording Business
Transactions
Nature of Ledger Accounts
Double-Entry
Accounting
Recording Business Transactions with Ledger
Accounts
Chart of Accounts
5. Journals 日記帳
Nature of a Journal
General Journal
Special Journals
Recording Buisiness Transactions in a Journal
6. Financial Statements 財務報表
Balance Sheet
Income Statement
Statement of Owners''
Equity
Relationship between Balance Sheet and
Income Statement
7. The Accounting Cycle 1--4
會計循環 1—4
Analyzing Transactions from Source Documents
Recording
Transactions in a Journal
Posting from Journals to General
and Subsidiary Ledger Accounts
Adjusting Some Account
Balances
Preparing Financial Statements
Closing Tempo-
rary Accounts
8. The Accounting Cycle 5
會計循環 5
Periodicity Assumption
Adjusting Entries: Apportioning
Recorded Costs
Apportioning Recorded Revenue
Accru-
ing Unrecorded Expenses
Accruing Unrecorded Revenue
9. The Accounting cycle 6--8
會計循環 6—8
Preparation of Financial Statements
Preparation of a Work-
sheet
Closing Entries
Reversing Certain Adjusting En-
tries
10. Accounting for Merchandising Operations 1
貿易活動的會計處理 1
Sales Revenue
Sales Returns and Allowances
Sales Dis-
count
Reporting Sales in the Income Statement
11. Accounting for Merchandising Operations 2
貿易活動的會計處理 2
Purchases
Purchases Returns and Allowances
Purchases
Discounts
Cost of Goods Sold
PhYsical Inventory
System
Reporting Cost of Goods Sold in the Income State-
ment
12. Cash 現金
Cash Defined
Bank Checking Account
Bank State-
ment
Bank Reconciliation
Petty Cash Fund
Repor-
ting
Cash in the Balance Sheet
13. Accounts Receivable and Bad Debts 應收帳款與壞帳
Transactions Affecting Accounts Receivable
Measurement
of Accounts
Receivable Transactions Affecting Bad Debts
Mearsurement of Bad Debts
Allowance Method and Direct
Write-off Method
Reporting Accounts Receivable and Bad
Debts in the Financial Statements
14. Notes Receivable 應收票據
Transactions Affecting Notes Receivable
Measurement of
Notes Receivable
Discounting Notes Receivable
Report-
ing Notes
Receivable in the Balance Sheet
15. Inventory 存貨
Items Accounted as Inventories
Taking Inventory
Inven-
tory Pricing
Inventory Systems
Estimating
Ending
Inventories
16. Long-term Assets 長期資產
Nature of Long-term Assets
Tangible Assets and Intangible
Assets
Acquicition of Long-term Assets
Subsequent Ac-
counting for Long-term Assets
Reporting of Long-term As-
sets in the Balance Sheet
Disposal of Plant Assets
17. Depreciation Methods 折舊方法
Factors Affecting Depreciation
Straight-line Depreciaton
Units-of-Production Method
Sum-of
The-Years''-Digits
Method
Double-Declining-Balance Method
18. Accounts and Notes Payable 應付帳款與應付票據
Transactions Affecting Accounts and Notes Payable
Ac-
counting for Accounts and Notes Payable
Discounting Notes
Payable
Reporting Accounts and Notes Payable in the Bal-
ance Sheet
19. Long-term Liabilities 長期負債
Transactions Affecting Long-term Liabilities
Accounting for
Long-term Liabilities
Bonds Payable
Amortization of
Premium or Discount on Bonds Payable
Reporting Long-
term Liabilities in the Balance Sheet
20. Owners'' Equity of a Partnership 合夥企業的業主權益
Owners'' Equity
Accounts for a Partnership
Distribution
of Net Income to Partners
Withdrawals Made by Partners
The Statement of Owners'' Equity
Presentation of Owners''
Equity in the Balance Sheet
21. Shareholders'' Equity of a Corporation
Paid-in Capital 股份公司的股東權益——繳入資本
Shareholders'' Equity Accounts
Issuance of Capital Stocks
Treasury Stock
22. Shareholders'' Equity of a Corporation
Retained Earnings 股份公司的股東權益——留存收益
Retained Earnings
Dividends
Appropriation of Retained
Earnings
Statement of Retained Earnings
23. Statememt of Cash Flows 現金流量表
Definition of Cash Flows
Importance of a Statement of Cash
Flows
Information Contained in the Statement of Cash
Flows
Operating Activities
Investing Activities
Fi-
nancing Activities
Illustration of the Statement of Cash
Flows together with the Income Statement and the Balance Sheet
for a Corporation
Language Focus and Review Sections
1. Overview of Accounting
2. Accounting Elements
3. Business Transactions and Accounting Equation
4. Ledger Accounts
5. Journals
6. Financial Statements
7. The Accounting Cycle I--4
8. The Accounting Cycle 5
9. The Accounting Cycle 6--8
10. Accounting for Merchandising Operations 1
11. Accounting for Merchandising Operations 2
12. Cash
13. Accounts Receivable and Bad Debts
14. Notes Receivable
15. Inventory
16. Long-term Assets
17. Depreciation Methods
18. Accounts and Notes Payable
19. Long-term Liabilities
20. Owners'' Equity of a Partnership
21. Shareholders'' Equity of a Corporation
Paid-in
Capital
22. Shareholders'' Equity of a Corporation
Retained
Earnings
23. Statememt of Cash Flows
第1課
會計概論
第2課
會計要素
第3課
交易與會計恆等式
第4課
分類帳戶
第5課
財務報表
第7課
會計循環 1—4
第8課
會計循環 5
第9課
會計循環 6—8
第10課 貿易活動的會計處理 1
第1l課 貿易活動的會計處理 2
第12課 現金
第13課 應收帳款與壞帳
第14課 應收票據
第15課 存貨
第16課 長期資產
第17課 折舊方法
第18課 應付帳款與應付票據
第19課 長期負債
第20課 合夥企業的業主權益
第21課 股份公司的股東權益——繳入資本
第22課 股份公司的股東權益——留存收益
第23課 現金流量表
