會計(jì)英語

第一篇財務(wù)會計(jì)
第一章會計(jì)概論
1—1什么是會計(jì)
1—2會計(jì)師的工作種類
1—3會計(jì)概念與原則
1—4會計(jì)要素
1—5會計(jì)等式
1—6經(jīng)濟(jì)業(yè)務(wù)對會計(jì)等式的影響
第二章會計(jì)循環(huán)和基本財務(wù)報表
2—1什么是會計(jì)循環(huán)
2—2分類賬
2—3借方及貸方分錄
2—4復(fù)式記賬會計(jì)
2—5日記賬
2—6調(diào)整分錄
2—7結(jié)賬
2—8基本財務(wù)報表
第三章現(xiàn)金和有價證券
3—1現(xiàn)金
3—2有價證券
第四章應(yīng)收賬款
4—1認(rèn)識應(yīng)收賬款
4—2處理無法收回的應(yīng)收賬款
4—3預(yù)估信用損失的不同方法
4—4管理應(yīng)收賬款
4—5評價應(yīng)收賬款的質(zhì)量
第五章存貨
5—1什么是存貨
5—2兩種存貨會計(jì)制度
5—3存貨的盤點(diǎn)
5—4存貨計(jì)量
5—5存貨價值的估計(jì)
5—6兩種存貨會計(jì)制度下的會計(jì)入賬程序比較
第六章長期資產(chǎn)
6—1認(rèn)識長期資產(chǎn)
6—2長期資產(chǎn)的購置
6—3折舊
6—4固定資產(chǎn)的處置
6—5無形資產(chǎn)
6—6自然資源
第七章流動負(fù)債
7—1流動負(fù)債的特點(diǎn)
7—2應(yīng)付賬款
7—3應(yīng)付票據(jù)
7—4長期負(fù)債的當(dāng)期部分
7—5應(yīng)計(jì)負(fù)債
7—6預(yù)收收入
7—7估計(jì)負(fù)債
7—8或有損失
7—9承付款項(xiàng)
第八章長期負(fù)債與長期投資
8—1長期負(fù)債
8—2長期投資
第九章業(yè)主權(quán)益——合伙企業(yè)
9—1什么是合伙企業(yè)
9—2合伙企業(yè)的重要特征
9—3合伙企業(yè)的類型
9—4合伙企業(yè)的會計(jì)實(shí)務(wù)
9—5合伙企業(yè)的凈收益分配
9—6新合伙人入伙
9—7合伙企業(yè)的清算
第十章業(yè)主權(quán)益——公司
10—1什么是公司
10—2公司的重要特征
10—3公司的創(chuàng)建
10—4股東權(quán)益
10—5股本的核定與發(fā)行
10—6普通股和優(yōu)先股
10—7股利
10—8庫藏股票
10—9股東權(quán)益欄舉例
第十一章現(xiàn)金流量表
11—1什么是現(xiàn)金流量表
11—2現(xiàn)金流量表的目的與作用
11—3現(xiàn)金流量表的格式
11—4現(xiàn)金流量表的編制
第十二章財務(wù)報表分析
12—1財務(wù)報表分析的目的
12—2財務(wù)報表分析的信息來源
12—3水平(橫向)分析
12—4垂直(縱向)分析
12—5比率分析
第二篇成本與管理會計(jì)
第十三章成本與管理會計(jì)簡介
13—1計(jì)量理論
13—2決策過程
13—3管理會計(jì)在管理過程中的作用
第十四章制造業(yè)會計(jì)
14—1制造企業(yè)會計(jì)系統(tǒng)的主要概念
14—2成本會計(jì)系統(tǒng)的種類
14—3分批法
14—4分步法
14—5分步法舉例
14—6兩種方法的比較
第十五章標(biāo)準(zhǔn)成本
15—1基本概念
15—2使用標(biāo)準(zhǔn)成本的必要性
15—3標(biāo)準(zhǔn)成本的類型
15—4標(biāo)準(zhǔn)成本系統(tǒng)
15—5標(biāo)準(zhǔn)成本的會計(jì)核算
15—6標(biāo)準(zhǔn)成本系統(tǒng)的缺陷
第十六章作業(yè)成本計(jì)算
16—1傳統(tǒng)成本制度的局限性
16—2什么是作業(yè)成本會計(jì)
16—3運(yùn)用作業(yè)成本制度計(jì)算產(chǎn)品成本：一個例子
16—4對作業(yè)成本制度的簡要評述
第十七章本量利分析
17—1基本概念
17—2均衡點(diǎn)
17—3均衡圖
第十八章資本投資決策
18—1資本投資決策的分類
18—2非折現(xiàn)的方法
18—3折現(xiàn)方法
第十九章預(yù)算編制
19—1什么是預(yù)算
19—2預(yù)算的職能
19—3預(yù)算的編制
19—4預(yù)算編制實(shí)例
第二十章責(zé)任會計(jì)
20—1責(zé)任會計(jì)的概念
20—2責(zé)任中心的類型
20—3績效的衡量和評價
20—4內(nèi)部轉(zhuǎn)移價格
PART1FINANCIALACCOUNTING
CHAPTER1OVERVIEWOFACCOUNTING
1-1WhatIsAccounting
1-2DivisionsofAccountants'Work
1-3AccountingConceptsandPrinciples
1-4AccountingElements
1-5AccountingEquation
1-6EffectofBusinessTransactionsupontheAccountingEquation
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS'
CHAPTER2ACCOUNTINGCYCLEANDBASICFINANCIAL
STATEMENTS
2-1WhatIsAccountingCycle
2-2TheLedger
2-3DebitandCreditEntries
2-4Double-entryAccounting
2-5TheJournal
2-6AdjustingEntries
2-7ClosingtheAccounts
2-8TheBasic'FinancialStatements
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER3CASHANDMARKETABLESECURITIES
3-1Cash
3-2MarketableSecurities
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER4ACCOUNTSRECEIVABLE
4-1UnderstandingAccountsReceivable
4-2DealingWithUncollectibleAccountsReceivable
4-3DifferentApproachestoEstimatingCreditLosses
4-4ManagingAccountsReceivable
4-5EvaluatingtheQualityofAccountsReceivable
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER5INVENTORY
5-1WhatIsInventory
5-2TwoSystemsofInventoryAccounting
5-3TakingaPhysicalInventory
5-4InventoryMeasurement
5-5EstimatingInventories
5-6ComparisonoftheAccountingRecordingProceduresUnder
theTwoSystemsofInventoryAccounting
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER6LONG-LIVEDASSETS
6-1UnderstandingPlantAssets
6-2AcquisitionofPlantAssets
6-3Depreciation
6-4DisposalofPlantandEquipment
6-5IntangibleAssets
6-6NaturalResources
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER7CURRENTLIABILITIES
7-1TheFeaturesoftheCurrentLiabilities
7-2AccountsPayable
7-3NotesPayable
7-4TheCurrentPortionofLong-termDebt
7-5AccruedLiabilities
7-6UnearnedRevenue
7-7EstimatedLiabilities
7-8LossContingencies
7-9Commitments
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER8LONG-TERMLIABILITIESANDLONG-TERM
INVESTMENTS
8-1Long-termLiabilities
8-2Long-termInvestments
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER9OWNER'SEQUITY--PARTNERSHIP
9-1WhatIsaPartnership
9-2SignificantFeaturesofaPartnership
9-3TheTypesofPartnerships
9-4AccountingPracticesinPartnershiPs
9-5AllocatingPartnershipNetIncomeamongthePartners
9-6AdmissionofaNewPartner
9-7LiquidationofaPartnership
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER10OWNER'SEQUITY--CORPORATION
10-1WhatIsaCorporation
10-2SignificantFeaturesofaCorporation
10-3FormationofaCorporation
10-4Stockholders'Equity
10-5AuthorizationandIssuanceofCapitalStock
10-6CommonStocksandPreferredStocks
10-7Dividends
10-8TreasuryStock
10-9IllustrationofaStockholders'EquitySection
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER11STATEMENTOFCASHFLOWS
11-1WhatIstheStatementofCashFlows
11-2PurposesandUsesoftheStatementofCashFlows
11-3FormatoftheStatementofCashFlows
11-4PreparationoftheStatementofCashFlows
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER12FINANCIALSTATEMENTANALYSIS
12-1ObjectivesofFinancialStatementAnalysis
12-2SourceofFinancialStatementAnalysis
12-3HorizontalAnalysis
12-4VerticalAnalysis
12-5RatioAnalysis
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
PART2COSTACCOUNTINGAND
MANAGEMENTACCOUNTING
CHAPTER13INTRODUCTIONTOCOSTANDMANAGEMENT
ACCOUNTING
13-1MeasurementTheory
13-2TheDecision-makingProcess
13-3TheRoleoftheManagementAccountantinthe
ManagementProcess
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER14MANUFACTUREBUSINESSACCOUNTING
14-1TheMainConceptsofManufacturers'Accounting
System
14-2TypesofCostAccountingSystems
14-3JobOrderCostingSystem
14-4ProcessCostingSystem
14-5ProcessCostingSystemIllustrated
14-6HowtheSystemsDiffer
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER15STANDARDCOSTS
15-1BasicConcepts
15-2TheReasonsforUsingStandards
15-3TypesofStandards
15-4TheStandardCostSystem
15-5AccountingforStandardCosts
15-6LimitationsofStandardCosts
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER16ACTIVITY-BASEDCOSTING
16-1TheLimitationsofTraditionalCostSystems
16-2WhatIstheActivity-basedCosting
16-3ComputetheProductCosts'UsingABC:anExample
16-4TheBriefEvaluationofActivity-basedCosting
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER17COST-VOLUME-PROFITANALYSIS
17-1BasicCostConcepts
17-2Break-evenPoint
17-3Break-evenChart
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER18CAPITALINVESTMENTDECISION
18-1TypesofCapitalInvestmentDecision
18-2NondiscountingMethods
18-3DiscountingModels
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER19BUDGETPREPARATION
19-1WhatIsBudget
19-2FunctionsofBudget
19-3BudgetPreparation
19-4BudgetPreparationIllustrated
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
CHAPTER20RESPONSIBILITYACCOUNTING
20-1TheConceptofResponsibilityAccounting
20-2TypesofResponsibilityCenters
20-3PerformanceMeasurementandEvaluation
20-4TransferPricing
KEYWORDS,PHRASESANDSPECIALTERMS
ASSIGNMENTS
APPENDIX1REFERENCEVERSION
APPENDIX2REFERENCESOLUTIONSTOEXERCISESIN
VARIOUSCHAPTERS
APPENDIX3DIFFERENCESOFACCOUNTINGVACABULARIESIN
AMERICANANDBRITISHENGLISH