包邮会计英语

chapter 1 general introduction to accounting ............................................................... 1section 1 accounting assumptions and accounting principles ................................... 2section 2 accounting elements and accounting equation .......................................... 5section 3 ethics in accounting ..................................................................................... 8chapter 2 accounting cycle ........................................................................................ 13section 1 t-accounts and double-entry system ........................................................ 14section 2 journals and ledger .................................................................................... 16section 3 trial balance ............................................................................................... 19section 4 accounting adjustments ............................................................................. 20section 5 closing an account ..................................................................................... 22chapter 3 assets ......................................................................................................... 26section 1 current assets ............................................................................................. 27section 2 long-term assets ........................................................................................ 34chapter 4 liabilities ..................................................................................................... 45section 1 current liabilities ....................................................................................... 47section 2 non-current liabilities ............................................................................... 50chapter 5 owner’s equity ............................................................................................ 59section 1 paid-in capital ............................................................................................ 60section 2 retained earnings ....................................................................................... 63chapter 6 revenues, expenses and profit .................................................................. 70section 1 revenues ..................................................................................................... 71section 2 expenses ..................................................................................................... 75section 3 profit ........................................................................................................... 77chapter 7 financial statements ................................................................................... 84section 1 balance sheet ............................................................................................. 86section 2 income statement ....................................................................................... 91? 会 计 英 语visection 3 cash flow statement .................................................................................. 95chapter 8 financial statement analysis .................................................................... 102section 1 ratio analysis ........................................................................................... 104section 2 horizontal analysis .................................................................................. 109section 3 vertical analysis ....................................................................................... 112appendix a 复利现值系数表（pvif 表） ................................................................... 120appendix b 年金现值系数表（pvifa 表） ................................................................. 121bibliography ..................................................................................................................122