会计英语

Part 1Financial Accounting CHAPTER1Introduction to Accounting3 1.1Accounting information and decision making4 1.2Financial accounting and management accounting6 1.3Globalization of accounting8 1.4The Conceptual Framework for Financial Reporting10 1.5Professional ethics in accounting13 SUMMARY15 KEY TERMS16 SELFEVALUATION ACTIVITIES17 CHAPTER2Business Transactions19 2.1Identifying business transactions and events19 2.2The accounting equation and Doubleentry system22 2.3The accounting worksheet24 2.4Journals and ledgers28 2.5The trial balance32 2.6Accounting errors33 SUMMARY34 KEY TERMS36 SELFEVALUATION ACTIVITIES37 CHAPTER3Balance Sheet40 3.1Nature and purpose of the balance sheet40 3.2The definition and recognition of asset, liability and equity44 3.3Disclosure of elements on the balance sheet49 3.4Format and presentation of the balance sheet56 3.5Measurement of various assets58 3.6Accounting policy choices, estimates and judgements64〖1〗〖2〗〖3〗会计英语CONTENTS〖3〗3.7Potential limitations of the balance sheet67 SUMMARY 68 KEY TERMS71 SELFEVALUATION ACTIVITIES73 CHAPTER4Statement of Profit or Loss80 4.1Purpose of measuring financial performance80 4.2Accounting concepts for financial reporting83 4.3Effect of accounting policy choices, estimates and judgements on financial statements89 4.4Measuring financial performance92 4.5Applying recognition criteria to income and expenses96 4.6Presenting the statement of profit or loss99 4.7The statement of comprehensive income104 4.8The statement of changes in equity105 SUMMARY108 KEY TERMS111 SELFEVALUATION ACTIVITIES112 CHAPTER5Statement of Cash Flows115 5.1The purpose and usefulness of a statement of cash flows115 5.2The main features of the statement of cash flows119 5.3Preparing the statement of cash flows124 5.4Explanation of the statement of cash flows130 SUMMARY 131 KEY TERMS132 SELFEVALUATION ACTIVITIES132 CHAPTER6Analysis of Financial Statements135 6.1Assist financial statements users to make decisions136 6.2Analytical methods138 6.3Profitability analysis149 6.4Asset efficiency analysis153 6.5Liquidity analysis156 6.6Capital structure analysis158 6.7Market performance analysis161 6.8Ratio interrelationships163 SUMMARY167 KEY TERMS170 SELFEVALUATION ACTIVITIES171 Part 2Management Accounting CHAPTER 7Costing and Pricing179 7.1Role of cost information179 7.2Classification of costs181 7.3Cost allocation183 7.4Product cost of inventories191 7.5Pricing methods197 SUMMARY200 KEY TERMS201 SELFEVALUATION ACTIVITIES202 CHAPTER 8Costvolumeprofit Analysis204 8.1Cost behavior204 8.2Breakeven analysis207 8.3Contribution margin ratio211 8.4Operating leverage213 8.5Relevant concepts for decision making216 SUMMARY226 KEY TERMS227 SELFEVALUATION ACTIVITIES228 CHAPTER 9Budgeting231 9.1Strategic planning and budgeting231 9.2Budgeting progress and types233 9.3Master budget236 9.4Cash budget241 SUMMARY246 KEY TERMS246 SELFEVALUATION ACTIVITIES247Part 3Financial Management CHAPTER 10Capital Investment253 10.1The nature and scope of investment decisions253 10.2Accounting rate of return256 10.3Payback period258 10.4Net present value259 10.5Internal rate of return264 10.6Practical issues in making decisions268 SUMMARY271 KEY TERMS272 SELFEVALUATION ACTIVITIES272 CHAPTER 11Financing the Business275 11.1Sources of internal finance275 11.2Sources of external finance278 11.3Providing longterm finance for small businesses287 SUMMARY289 KEY TERMS290 SELFEVALUATION ACTIVITIES290 CHAPTER 12Managing Working Capital292 12.1Definition of working capital292 12.2Managing inventories294 12.3Managing receivables303 12.4Managing cash309 12.5Managing trade payable316 12.6Working capital problems of small businesses318 SUMMARY320 KEY TERMS322 SELFEVALUATION ACTIVITIES322 Appendix324 Main References335第1篇财 务 会 计 第1章会计概述3 1.1会计信息与决策 4 1.2财务会计与管理会计6 1.3会计全球化8 1.4财务报告概念框架10 1.5会计职业道德13 本章小结15 关键词汇16 自测题及答案17 第2章会计循环19 2.1明确交易和事项19 2.2会计等式和复式记账22 2.3会计工作底稿24 2.4日记账和分类账28 2.5试算平衡32 2.6会计差错33 本章小结34 关键词汇36 自测题及答案37 第3章资产负债表40 3.1资产负债表概述40 3.2资产、负债和所有者权益的确认44 3.3资产负债表要素的披露49 3.4资产负债表格式与列报56 3.5资产的计量58 3.6会计政策选择、估计和判断64〖1〗〖2〗〖3〗会计英语目录〖3〗3.7资产负债表的局限性67 本章小结68 关键词汇71 自测题及答案73 第4章损益表80 4.1损益表概述80 4.2财务报告中的重要概念83 4.3会计政策选择、估计和判断对财务报告的影响89 4.4经营成果的计量92 4.5收入和费用的确认96 4.6损益表的列报99 4.7综合收益表104 4.8所有者权益变动表105 本章小结108 关键词汇111 自测题及答案112 第5章现金流量表115 5.1现金流量表概述115 5.2现金流量表的结构119 5.3现金流量表的编制124 5.4现金流量表信息披露130 本章小结131 关键词汇132 自测题及答案132 第6章财务报表分析135 6.1财务报表分析目的136 6.2财务报表分析方法138 6.3盈利能力分析149 6.4营运能力分析153 6.5偿债能力分析156 6.6资本结构分析158 6.7市场绩效分析161 6.8财务比率间的联系163 本章小结167 关键词汇170 自测题及答案171 第2篇管 理 会 计 第7章成本与价格179 7.1成本信息的作用179 7.2成本的分类181 7.3成本的分配183 7.4生产成本191 7.5定价方法197 本章小结200 关键词汇201 自测题及答案202 第8章本—量—利分析204 8.1成本性态204 8.2保本点分析207 8.3边际贡献比率211 8.4经营杠杆213 8.5决策中的成本应用216 本章小结226 关键词汇227 自测题及答案228 第9章预算编制231 9.1战略规划与预算231 9.2预算的程序与种类233 9.3全面预算236 9.4现金预算241 本章小结246 关键词汇246 自测题及答案247 第3篇财 务 管 理 第10章资本投资决策253 10.1投资决策概述253 10.2投资回报256 10.3投资回收期法258 10.4净现值法259 10.5内涵报酬率法264 10.6投资决策方法的应用268 本章小结271 关键词汇272 自测题及答案272 第11章融资275 11.1内部融资275 11.2外部融资278 11.3小企业长期融资287 本章小结289 关键词汇290 自测题及答案290 第12章营运资金管理292 12.1营运资金概述292 12.2存货管理294 12.3应收账款管理303 12.4现金管理309 12.5应付账款管理316 12.6小企业营运资金管理318 本章小结320 关键词汇322 自测题及答案322 附录324 参考文献335