會計英語

Chapter 1 Introduction to Accounting
Objectives
Basic knowledge part
Section 1 What Is Accounting?
Section 2 The Accounting Process
Section 3 Accounting Standards
Practical part．
Key items
Sentence patterns
Dialogue
Exercises
Chapter 2 Accounting Elements and the Accounting Equation
Objectives
Basic knowledge part
Section 1 Accounting Elements
Section 2 The Accounting Equation
Section 3 The Effects of Transactions on the Accounting Equation
Practical part
Key items
Sentence patterns
Dialogue
Exercises
Chapter 3 Accounting Methods
Objectives．
Basic knowledge part
Section 1 T-account
Section 2 Double-entry System
Section 3 Applying of Double-entry System
Practical part
Key items
Sentence patterns
Dialogue
Exercises
Chapter 4 Accounting Cycle
Objectives
Basic knowledge part
Section 1 Fundamentals of the Accounting Cycle
Section 2 Source Documents
Section 3 The Journal
Section 4 The Ledger
Section 5 The Trial Balance
Practical part
Key items
Sentence patterns
Dialogue 1
Dialogue 2
Exercises
Chapter 5 Basic Financial Statements
Objectives
Basic knowledge part
Section 1 Balance Sheet
Section 2 Income Statement
Section 3 Cash Flow Statement
Practical part
Key items
Sentence patterns
Dialogue
Exercises
Chapter 6 Current Assets
Objectives
Basic knowledge part
Section 1 Cash and Cash Equivalents
Section 2 Accounts Receivable and Allowance for Bad Debts
Section 3 Inventory
Section 4 Short-term Investments
Practical part
Key items
Sentence patterns
Dialogue 1
Dialogue 2
Exercises
Chapter7 Long-term Assets
Objectives．
Basic knowledge part．
Section 1 Fixed Assets
Section 2 Depreciation of Fixed Assets
Section 3 Intangible Assets
Practical part
Key items
Sentence patterns
Dialogue
Exercises
Chapter 8 Liabilities
Objectives E
Basic knowledge part
Section 1 Current Liabilities
Section 2 Long-term Liabilities
Practical part
Key items
Sentence patterns
Dialogue
Exercises
Chapter 9 Owner's Equity
Objectives
Basic knowledge part
Section 1 Owner's Equity of Partnership
Section 2 Shareholders' Equity of a Corporation——Paid-in Capital
Section 3 Shareholders' Equity of a Corporation——Retained Earnings -
Practical part
Key items
Sentence patterns
Dialogue
Exercises
Chapter 10 Revenue & Expenses
Objectives
Basic knowledge part
Section 1 Revenue
Section 2 Expenses
Practical part
Key items
Sentence patterns
Dialogue 1
Dialogue 2
Exercises
Answers for Multiple-choice Questions
References