会计与财务管理专业英语

丛书总序前言 PART1 ACCOUNTING UNIT1 BAsicAc outing ChApter1 IntroductiontoAc ounting 2 1．1 DefinitionofAc ounting 2 1．2 Profes ionofAc ounting 2 1．3 TypesofAc ountingInformAtion 4 1．4 FinAnciAlAc ountingMeAsurementBAses 4 MoreKnowledge 7 ChApter2 TheStructureAndChArtofAc ounts 11 2．1 Ac ountTitle 11 2．2 TheStructureofAc ounts 15 MoreKnowledge17 ChApter3 TheAc tingEquAtionAndDoubleEntryBookke ping 18 3．1 Ac ountinments 18 gElenuo 3．2 TheAc ountingEquAtion 19 3．3 DoubleEntry22 ChApter4 Ac ountingCycle(Ⅰ)25 4．1 TheJournAlAndJournAlizingTrAnsActions 25 4．2 TheLedgerAndPostingTrAnsActions 28 4．3 PrepAringATriAlBAlAnce 32 ChApter5 Ac ountingCycle(Ⅱ)38 5．1 TimePeriodPrincipleAndtheNe dforAdjustments 38 5．2 Ac ruAlVersusCAshBAsisofAc ounting 38 5．3 PrepAreAdjustingEntries 39 5．4 TheAdjustedTriAlBAlAnceAndPrepArAtionofFinAnciAlStAtements 43 5．5 TheWorkshe t46 5．6 ClosingEntries 49 5．7 ThePostＧclosingTriAlBAlAnce 51 5．8 TheStepsintheAc ountingCycle 52 ChApter6 BAsicFinAnciAlStAtements 60 6．1 StAtementofProfitorLos AndComprehensiveIncome 60 6．2 StAtementofChAngesinOwnersEquity61 6．3 StAtementofFinAnciAlPosition 61 6．4 StAtementofCAshFlows 63UNIT2 FinAnciAlAc ounting ChApter7 CAsh 67 7．1 NAturesofCAsh 67 7．2 ControlofCAsh68 7．3 BAnkReconciliAtion 71 ChApter8 Ac ountsReceivAble 77 8．1 NAtureofAc ountsReceivAble 77 8．2 SAlesDiscounts77 8．3 SAlesReturns 78 8．4 Ac ountingforBAdDebtExpense78 ChApter9 Inventory 85 9．1 NAtureofInventory 85 9．2 PerpetuAlAndPeriodicInventorySystems 86 9．3 InventoryCostFlow Methods 86 ChApter10 FixedAs ets 91 10．1 DefinitionofFixedAs ets91 10．2 AcquisitionofFixedAs ets 91 10．3 DepreciAtionofFixedAs ets 91 10．4 DisposAlofFixedAs ets 95 ChApter11 IntAngibleAs ets 98 11．1 DefinitionofIntAngibleAs ets98 11．2 VAriousIntAngibleAs ets98 11．3 AcquisitionofIntAngibleAs ets 99 11．4 AmortizAtionofIntAngibleAs ets100 ChApter12 LiAbilities102 12．1 DefinitionofLiAbilities 102 12．2 ClAs ificAtionofLiAbilities 102 12．3 DeterminAbleLiAbilities 102 ChApter13 OwnersEquity 119 13．1 FormsofBusines OrgAnizAtion119 13．2 SoleProprietorshipsAndPArtnershipsAc ounting 120 13．3 CorporAtionAc ounting 131 ChApter14 IncomeAndExpenses 142 14．1 ContentsofIncome 142 14．2 Ac ountingforRevenue 142 14．3 Ac ountingforExpenses 144 ChApter15 FinAnciAlStAtements(Ⅰ) 147 15．1 StAtementofFinAnciAlPosition 147 15．2 StAtementofProfitorLos AndOtherComprehensiveIncome 158 ChApter16 FinAnciAlStAtements(Ⅱ) 170 16．1 StAtementofCAshFlows 170 16．2 TheStAtementofChAngesinEquity178 PART2 FINANCE ChApter17 OverviewofFinAnce 182 17．1 TheMAinContentofFinAnciAlMAnAgement 182 17．2 TArgetsofFinAnciAlMAnAgement 185 17．3 TheMAjorTAsksoftheFinAnciAlMAnAger 187 ChApter18 TimeVAlueofMoney 190 18．1 RelAtionshiptothePAymentDecision 190 18．2 FutureVAlueAndPresentVAlueofSingleAmount 190 18．3 FutureAndPresentVAlueofAnnuity 192 18．4 DeterminingofAnnuityVAlue 195 ChApter19 InterestRAtes 197 19．1 HistoricAlInterestRAtes197 19．2 ReAsonsforInterestRAteChAnges 198 19．3 InterestRAtesQuotes 199 19．4 ConvertingAnAPRtoAnEAR 199 19．5 InflAtionAndReAlVersusNominAlRAtes 199 19．6 RiskAndTAxes200 19．7 MArketInterestRAtesModel 200 ChApter20 DebtFinAncing 202 20．1 ShortＧtermDebtFinAncing 202 20．2 LongＧtermDebtFinAncing 203 ChApter21 EquityFinAning 207 21．1 TheConceptsofEqcuityFinAncing207 21．2 TheAdvAntAgesAndDisAdvAntAges 207 21．3 FActorsConsideredforChoosingAMethodofFinAncing 208 21．4 SourcesofEquityFinAncing 208 21．5 MethodsofEquityFinAncing 209ChApter22 CApitAlBudgeting(Ⅰ) 212 22．1 ImportAnceofCApitAlBudgeting 212 22．2 Proces AndPrinciplesofCApitAlBudgeting212 22．3 IncrementAlCAshFlowsofProject 213 MoreKnowledge 215 ChApter23 CApitAlBudgeting(Ⅱ) 216 23．1 CApitAlBudgetingDecisionCriteriA 216 23．2 PAybAckPeriod(PP) 216 23．3 NetPresentVAlue(NPV) 217 23．4 ItrAAeoeun(217 nenlRtfRtrIRR)ChApter24 WorkingCApitAlMAnAgement 219 24．1 WorkingCApitAlTerminology 219 24．2 CAshMAnAgement 220 24．3 Ac ountsReceivAbleMAnAgement221 24．4 InventoryMAnAgement 222 MoreKnowledge 225 ChApter25 DistributionofProfits 227 25．1 TheBAsicTheoryofDividendPolicy 227 25．2 DividendTheory 228 25．3 FActorsInfluencingtheDividendDecision 230 25．4 DividendPolicy232 MoreKnowledge 235 ChApter26 FinAnciAlPlAnning 237 26．1 TheObjectiveofFinAnciAlPlAnning 237 26．2 TheBenefitsofFinAnciAlPlAnning 237 26．3 ImportAntElementsinFinAnciAlPlAnning 238 26．4 TheFinAnciAlPlAnningModel 239 26．5 LinksBetwe nLongＧtermAndShortＧtermFinAncingDecisions 240 MoreKnowledge 245 ChApter27 AnAlyzingFinAnciAlStAtements 246 27．1 TheBroAdCAtegoriesofRAtios 246 27．2 ProfitAbilityAndReturnonCApitAl 249 27．3 Liquidity,GeAring/LeverAgeAndWorkingCApitAl250 27．4 Ef iciencyRAtios:ControlofReceivAblesAndInventories 253 27．5 ShAreholdersInvestmentRAtios 255