實用會計英語

Chapter 1 Overview of Accounting
1．1 Accounting History
1．2 Accounting Definition and Function
1．3 Accounting Standards
1．4 Categorization of Accounting
1．5 Accounting Postulations
1．6 Accounting Principles
Chapter 2 Accounting Recognition and Measurement
2．1 Accounting Elements and Equations
2．2 Accounting Subjects and Account
2．3 Double Entry System
Chapter 3 Accounting Process
3．1 Accounting Cycle
3．2 The Joumal
3．3 The Ledger Chapter 1  Overview of Accounting   1．1 Accounting History   1．2 Accounting Definition and Function   1．3 Accounting Standards   1．4 Categorization of Accounting   1．5 Accounting Postulations   1．6 Accounting Principles Chapter 2  Accounting Recognition and Measurement   2．1 Accounting Elements and Equations   2．2 Accounting Subjects and Account   2．3 Double Entry System Chapter 3  Accounting Process   3．1 Accounting Cycle   3．2 The Joumal   3．3 The Ledger   3．4 Adjusting Entries   3．5Trial Balance Chapter 4  Current Assets   4．1  Assets   4．2 Current Assets   4．3  Cash Chapter 5  Accounts Receivable   5．1  Receivables   5．2  ACCOtLnts Receivable Chapter 6  Inventoryt   6．1 Inventory and Its Classification   6．2 Determine Inventory Quantities   6．3 Basic Issues in Inventory Valuation Chapter 7  Non-current Assets   7．1 Fixed Assets   7．2 Depreciation of Fixed Assets-t   7．3 Intangible Assets   7．4 Long-term Investment Chapter 8  Liabilities and Equity   8．1 Concept of Liabilitiestt   8．2 Current Liabilities   8．3 Long-term Liabilities   8．4 Owner's Equity   8．5 The Nature of Owner's Equity   8．6 Sources of Owner's Equity Chapter 9  Revenue and Expenses   9．1  Revenue   9．2 Expensest   9．3 Gains and Lossest Chapter 10  Financia1．Statements   10．1 overview of Finaneia1．Statements   10．2 The Balalice Sheet   10．3 The Income Statement   10．4 11le Statement of Cash F1oWS Chapter 11  Financia1．Statement Analysis   11．1 Objectives of Financia1．Statement Analysis   11．2 Trend Analysis   11．3 Common-size Analysis   11．4 Ratio Analysis Chapter 12  Accounting in the New Epoch   12．1 Internationa1．Accounting   12．2 Computerized Accounting System   12．3 Three Basic Software in Accounting Chapter 13  Accountants，Organizations and Examinations   13．1 Profession of Accounting   13．2 Top Accounting Organizations   13．3 Accounting Examinations   13．4 Ethics and the Accounting Environment Chapter 14  Accounting Language-   14．1 Abbreviation and Acronyms   14．2 British and American Accounting Vocabulary   14．3 Accounting Terms   14．4 Accounting Diagrams   Keys to the Exercises 附錄一《中華人民共和國會計法》 附錄二《中華人民共和國會計法》知識問答 Bibliography