会计英语
2006-01-01
中国财政经济出版社
李爽 著
457
《会计英语（修订本）》共14章，包括英文课文、专业词汇及专业术语注释和参考译文。着重介绍会计专业词汇及西方财务会计的基本理论、方法和概念。本书中英文对照，语言简练，内容翔实，系统性和专业性较强，可作为大专院校的会计英语教材，也可作为广大会计工作者和企业管理人员自学参考书。
CHAPTER 1 AN OVERVIEW OF ACCOUNTING 1-1 WHAT IS ACCOUNTING1-2 THE ENVIRONMENT OF FINANCIAL ACCOUNTING1-3 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES1-4 FORMS OF BUSINESS ORGANIZATIONS Key Words, Phrases and Special TermsCHAPTER 2 FINANCIAL STATEMENTS2-1 THE BALANCE SHEET2-2 ACCOUNTING EQUATION2-3 TRANSACTIONS AND THE ACCOUNTING EQUATION2-4 THE INCOME STATEMENT 2-5 THE STATEMENT OF RETAINED EARNINGS 2-6 THE STATEMENT OF CASH FLOWS2-7 THE RELATIONSHIPS AMONG THE FINANCIAL STATEMENTS Key Words, Phrases and Special TermsCHAPTER 3 ACCOUNTING CYCLE3-1 THE LEDGER 3-2 DOUBLE-ENTRY ACCOUNTING3-3 THE JOURNAL3-4 ADJUSTING ENTRIES3-5 CLOSING ENTRIES AND THE CLOSING PROCESS 3-6 THE COMPLETE ACCOUNTING CYCLEKey Words, Phrases and Special TermsCHAPTER 4 CASH AND ACCOUNTS RECEIVABLE 4-1 CASH 4-2 ACCOUNTS RECEIVABLE Key Words, Phrases and Special TermsCHAPTER 5 MERCHANDISE INVENTORY5-1 WHAT IS INVENTORY5-2 ACQUIRING INVENTORY:WHAT COSTS TOCAPITALIZE5-3 CARRYING INVENTORY:THE PERPETUAL OR PERIODIC METHOD5-4 ERRORS IN THE INVENTORY COUNT5-5 SELLING INVENTORY:WHICH COST……CHAPTER 6 INVESTMENTS IN EQUITYCHAPTER 7 PLANT ASSETS ANDCHAPTER 8 CURRENT LIABILITIES AND CONTINGENCIESCHAPTER 9 LONG-TERM LIABILITIESCHAPTER 10 OWNER'S EQUITY PARTNERSHIPCHAPTER 11 OWNER'S EQUITYCHAPTER 12 STATEMENT OF CASHCHAPTER 13 USING FINANCIAL STATEMENT INFORMATIONCHAPTER 14 ACCOUNTING IN THE 21ST CENTURY
