會(huì)計(jì)英語(yǔ)

前言
第1章 會(huì)計(jì)英語(yǔ)基礎(chǔ)
ChapterOneFundamentalsofAccountingEnglish
1.1 會(huì)計(jì)與會(huì)計(jì)師
Section1.1 AccountingandAccountants
1.2 會(huì)計(jì)假設(shè)與會(huì)計(jì)原則
Section1.2 AccountingAssumptionsandPrinciples
1.3 會(huì)計(jì)要素與會(huì)計(jì)等式
Section1.3 AccountingElementsandEquation
第2章 會(huì)計(jì)循環(huán)
ChapterTwoTheAccountingCycle
2.1 會(huì)計(jì)循環(huán)基礎(chǔ)
Section2.1 FundamentalsoftheAccountingCycle
2.2 日記賬
Section2.2 TheJournal
2.3 分類(lèi)賬
Section2.3 TheLedger
2.4 試算表
Section2.4 TheTrialBalance
2.5 期末調(diào)整
Section2.5 End-of-PeriodAdjustment
2.6 結(jié)賬
Section2.6 ClosingtheAccounts
第3章 財(cái)務(wù)報(bào)表
ChapterThreeFinancialStatements
3.1 收益表
Section3.1 TheIncomeStatement
3.2 留存收益表
Section3.2 TheStatementofReturnedEarnings
3.3 資產(chǎn)負(fù)債表
Section3.3 TheBalanceSheet
3.4 現(xiàn)金流量表
Section3.4 TheStatementofCashFlow
3.5 美國(guó)公認(rèn)會(huì)計(jì)準(zhǔn)則與國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則
Section3.5 USGAAPVS.IFRS
第4章 流動(dòng)資產(chǎn)
ChapterFourCurrentAssets
4.1 現(xiàn)金
Section4.1 Cash
4.2 有價(jià)證券
Section4.2 MarketableSecurities
4.3 應(yīng)收賬款
Section4.3 AccountsReceivable
4.4 存貨
Section4.4 Inventory
第5章 長(zhǎng)期資產(chǎn)
ChapterFiveLong-LivedAssets
5.1 廠場(chǎng)設(shè)備
Section5.1 Property.PlantandEquipment
5.2 無(wú)形資產(chǎn)
Section5.2 IntangibleAssets
5.3 自然資源
Section5.3 NatufalResources
第6章 負(fù)債
ChapterSixLiabilities
6.1 應(yīng)付賬款與應(yīng)付票據(jù)
Section6.1 AccountsPayableandNotesPayable
6.2 應(yīng)計(jì)負(fù)債與預(yù)收收入
Section6.2 AccruedLiabilitiesandUnearnedRevenue
6.3 其他流動(dòng)負(fù)債
Section6.3 OtherCurrentLiabilities
6.4 長(zhǎng)期負(fù)債
Section6.4 Long-TermLiabilities
第7章 所有者權(quán)益
ChapterSevenOwnersEquity
7.1 合伙人權(quán)益
Section7.1 Parners’Equity
7.2 股東權(quán)益
Section7.2 Stockholders’Equity
7.3 股票
Section7.3 Stocks
7.4 股利
Section7.4 Dividends
第8章 財(cái)務(wù)分析
ChapterEightFinancialAnalysis
8.1 財(cái)務(wù)分析工具
Section8.1 FinancialAnalysisTools
8.2 償付能力分析
Section8.2 AnalysisofSolvencylaII
8.3 獲利能力分析
Section8.3 AnalysisofProfitability