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财务会计英语教程
  • 秦娟编著 著
  • 出版社: 成都:电子科技大学出版社
  • ISBN:9787811145991
  • 出版时间:2007
  • 标注页数:111页
  • 文件大小:5MB
  • 文件页数:118页
  • 主题词:财务会计-英语-高等学校-教材

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图书目录

Chapter 1 An Overview Of Accounting1

Key Words,Phrases and Special Terms2

1-1 What is Accounting3

1-2 Generally Accepted Accounting Principle5

1-3 Accounting Elements8

1-4 Accounting Equation9

1-5 Effect of Business Transactions upon the Accounting Equation9

1-6 Forms of Business Organizations10

Assignments:11

Chapter 2 Accounting Cycle and Basic Financial Statements12

Key Words,Phrases and Special Terms13

2-1 The Complete Accounting Cycle15

2-2 Debit and Credit Entries16

2-3 The Ledger17

2-4 Double-entry Accounting17

2-5 The Journal18

2-6 Adjusting Entries19

2-7 Closing the Accounts21

2-8 The Basic Financial Statements23

2-9 The Relationships among the Financial Statements27

Assignments:29

Chapter 3 Current assets and Current Liabilities32

Key Words,Phrases and Special Terms33

3-1 Cash35

3-2 Accounts Receivable40

3-3 Inventory42

3-4 Current Liabilities48

Assignments:51

Chapter 4 Long-lived Assets53

Key Words,Phrases and Special Terms54

4-1 Understanding Plant Assets55

4-2 Acquisition of Plant Assets56

4-3 Disposal of Plant and Equipment60

4-4 Intangible Assets61

Assignments:63

Chapter5 Long-Term Liabilities,Long-Investment and Owner's Equity-Corporation65

Key Words,Phrases and Special Terms66

5-1 Long-Term Liabilities67

5-2 Long-Term Investments74

5-3 Owner's Equity-Corporation78

Assignments:85

Chapter 6 Financial Statement Analysis87

Key Words,Phrases and Special Terms88

6-1 Objectives of Financial Statement Analysis90

6-2 Source of Financial Statements Analysis91

6-3 Horizontal Analysis93

6-4 Vertical Analysis93

6-5 Ratio Analysis94

Assignments:104

Chapter 7 Accounting practical writings in English105

7-1 Letter of Application for a Position105

7-2 Note and Bill107

7-3 Announcement109

References111

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