財(cái)務(wù)會計(jì)英語教程

Chapter 1 An Overview Of Accountin
Key Words, Phrases and Special Terms
1-1 What is Accounting
1-2 Generally Accepted Accounting Principle
1-3 Accounting Elements
1-4 Accounting Equation
1-5 Effect of Business Transactions upon the Accounting Equation
1-6 Forms of Business Organhations
Assignments
Chapter 2 Accounting Cycle and Basic Financial Statements
Key Words, Phrases and Special Terms
2-1 The Complete Accounting Cycle
2-2 Debit and Credit Entries
2-3 The Ledger
2-4 Double-entry Accounting
2-5 The journal
2-6 Adjusting Entries
2-7 Closing the Accounts
2-8 The Basic Financial Statements
2-9 The Relationships among the Financial Statements
Assignments
Chapter 3 Current assets and Current Liabilities
Key Words, Phrases and Special Terms
3-1 Cash
3-2 Accounts Receivable
3-3 Inventory
3-4 Current Liabilities
Assignments
Chapter 4 Long-Iived Assets
Key Words, Phrases and Special Terms
4-1 Understanding Plant Assets
4-2 Acquisition of Plant Assets
4-3 Disposal ofPlant and Equipment
4-4 Intangible Assets
Assignments
Chapter 5 Long-Term Liabilities, Long-Investment and Owner's Equity-orporation
Key Words, Phrases and Special Terms
5-1 Long-Term Liabilities
5-2 Long-Term Investments
5-3 Owner's Equity-Corporation
Assignments
Chapter 6 Financial StatementAnalysis
Key Words, Phrases and Special Terms
6-1 Objectives of Financial Statement Analysis
6-2 Source of Financial Statements Analysis
6-3 Horizontal Analysis
6-4 Vertical Analysis
6-5 Ratio Analysis
Assignments
Chapter7 Accounting practical writings in English
7-1 Letter of Application for a Positio
7-2 Note and Bill
7-3 Announcement
References