內容簡介
本書是一本為會計英語教學而編寫的專業基礎教材，內容以基礎會計理論、財務會計為主，兼顧財務報表與分析的主要內容。該書共有9章，每章由開篇案例、課文、單詞術語注釋、拓展閱讀等組成。 通過對本書的學習，可以使讀者掌握會計學基本理論、基本方法的英語表達方式，對拓展會計專業英文辭彙、提高運用英語處理會計業務的能力，閱讀會計專業英文文獻等大有助益。本書可作為高等院校本科、高職、高專會計、審計、財務管理等專業的會計英語課程教材，也可作為廣大財會從業人員學習會計英語的專業書籍。
圖書目錄
Chapter 1 The Accounting Introduction
Unit 1 Accounting and Accounting Profession
1.1 Introduction to Accounting
1.2 Distinction between Bookkeeping and Accounting
1.3 Divisions of Accounting
1.4 Professional Ethics
Unit 2 Accounting Assumptions
2.1 Separate Entity
2.2 Going Concern Assumption
2.3 Time-period Assumption
2.4 Monetary Unit Assumption
2.5 Accrual Basis of Accounting
Unit 3 Accounting Recognition and Measurement Principles
3.1 Cost Principle
3.2 Revenue Recognition Principle
3.3 Matching Principle
3.4 Conservatism Principle
3.5 Materiality Principle
3.6 Differentiate Capital and Revenue Expenditure
3.7 Substance over Form
Unit 4 Information Users
4.1 Internal Information Users
4.2 External Information Users
Chapter 2 The Accounting Cycle
Unit 1 Accounting Equation and Double-entry Accounting
1.1 Accounting Equation
1.2 Double-entry Accounting
Unit 2 Basics of Accounting Cycle
2.1 Analyze Business Transactions
2.2 Joumalize the Transactions
2.3 Post to Ledger Accounts
2.4 Prepare Unadjusted Trial Balance
2.5 Journalize and Post Adjusting Entries
2.6 Prepare an Adjusted Trial Balance
2.7 Prepare Financial Statements
2.8 Journalize and Post Closing Entries
2.9 Prepare a Post-closing Trial Balance
Unit 3 Journals
3.1 The Effect of the Journals
3.2 The Types of Journals
Unit 4 Ledgers
4.1 General Ledger
4.2 Subsidiary Ledger
Unit 5 Adjusting Procedures
5.1 Prepaid Expenses
5.2 Unearned Revenue
5.3 Accrued Expenses
5.4 Accrued Revenues
Unit 6 Closing Process
Chapter 3 Financial Statements
Unit 1 Balance Sheet
1.1 The Concept of the Balance Sheet
1.2 Format of Balance Sheet
Unit 2 Income Statement
2.1 The Concept of Income Statement
2.2 Format of Income Statement
Unit 3 Statement of Retained Earnings
3.1 Introduction to Statement of Retained Earnings
3.2 Influnential Transactions and Events of Retained
Earnings
3.3 Appropriation of Retained Earnings
3.4 Statement of Stockholders' Equity
Unit 4 Cash Flow Statement
4.1 The Purpose of Cash Flow Statement
4.2 The Classification of Cash Flows
4.3 The Basic Approach to Prepare the Cash Flow
Statement
Chapter 4 Current Assets
Unit 1 Cash and Its Control
1.1 Cash
1.2 Cash Control
Unit 2 Receivables
2.1 Accounts Receivable
2.2 Notes Receivable
Unit 3 Inventories
3.1 The Concept of Inventory
3.2 Two Basic Inventory Accounting Systems
3.3 Inventory Cost Recognition Method
Chapter 5 Non-current Assets and Investments
Unit 1 Plant and Equipment
1.1 Basic Concept and Categories
1.2 Acquisition Methods
1.3 Post-acquisition Expenditures
1.4 Impairment of Plant and Equipment
Unit 2 Depreciation Method
2.1 The Reason of Depreciation
2.2 Methods of Computing Depreciation
Unit 3 Basics of Investments
Unit 4 Intangible Assets
4.1 Basic of Intangible Assets
4.2 Leading Examples of Intangible Assets
Chapter 6 Liabilities
Unit 1 Current Liabilities
Unit 2 Non-current Liabilities
Chapter 7 Revenues and Expenses
Unit 1 Timing of Revenue Recognition
Unit 2 Amount of Revenue Recognized
Unit 3 Expense Recognition
Unit 4 Categories of Expenses
Chapter 8 Owners' Equity
Unit 1 Forms of Business Organizations
1.1 Single Proprietorships
1.2 Partnerships
1.3 Corporations
Unit 2 Accounting for Proprietorship's Equity
2.1 Accounting for the Owner's Equity in a Single Proprietorship
2.2 Capital Account
2.3 Drawing Account
2.4 Financial Statements Presentation
Unit 3 Accounting for Partnership's Equity
3.1 Partnership Accounting
3.2 Division of Net Income and Loss
3.3 Admission of a New Partner
3.4 Revaluation of Assets
3.5 Liquidation of a Partnership
Unit 4 Accounting for Corporation's Equity
4.1 Paid-in capital
4.2 Retained Earnings
4.3 Other Reserves
Chapter 9 Financial Statement Analysis
Unit 1 Tools of Analysis
I. 1 Horizontal Analysis
I. 2 Vertical Analysis
I. 3 Ratio Analysis
Unit 2 Solvency Analysis
2.1 Working Capital and Current Ratio
2.2 Quick Ratio
2.3 Accounts Receivable Turnover
2.4 Inventory Turnover
2.5 Debt and Equity Ratios
2.6 Times Interest Earned
Unit 3 Profitability Analysis
3.1 Return on Total Assets
3.2 Return on Common Stockholders' Equity
3.3 Earnings per Share on Common Stock
3.4 Price-earnings Ratio
3.5 Dividend Yield
Unit 4 Corporate Acquisition and Consolidated Financial Statements
4.1 Corporate Acquisition
4.2 Methods of Accounting for Corporate Acquisitions
References
