会计英语

Part I English Text
Unit One Introduction to Accounting
1．1 Definition of Accounting
1．2 Users and Classifications of Accounting
1．3 Accounting Assumptions and Principles
1．4 Accounting Elements & Accounting Equation
1．5 Recording Business Transactions：Double-Entry System
Exercises
Unit Two Forms of Business Ownership
2．1 Sole Proprietorships
2．2 Partnerships
2．3 Corporations
2．4 Sole Proprietorship and Partnership Accounting
2．5 Accounting for Stock Transactions and Dividends
Exercises
Unit Three -Financial Statements
3．1 Definition
3．2 Purpose of Financial Statements by Business Entities
3．3 Balance Sheet
3．4 Income Statement
3．5 Retained Earnings Statement
3．6 Cash Flow Statement
3．7 Relationship of Financial Statements
Exercises
Unit Four Accounting Cycle
4．1 Journals & Ledgers
4．2 Trial Balance
4．3 Adjusting Entries
4．4 Closing Entries
4．5 Adjusted Trial Balance
Exercises
Unit Five Current Assets
5．1 Cash and Cash Equivalents
5．2 Accounts Receivable
5．3 Inventory
Exercises
Unit Six Non-Current Assets
6．1 Long-term Investment
6．2 Fixed Assets
6．3 Intangible Assets
Exercises
Unit Seven Current Liabilities
7．1 Definition of Current Liabilities
7．2 Accounts Payable
7．3 Short-term Borrowings
7．4 Short-term Notes Payable
7．5 Unearned Revenue
7．6 Dividends Payable
7．7 Accrued Liabilities
7．8 Contingent Liabilities
Exercises
Unit Eight Non-Current Liabilities
8．1 Definition of Non-Current Liabilities
8．2 Time Value of Money
8．3 Bonds Payable
Exercises
Unit Nine Owners'Equity
9．1 Shareholders'Rights and Privileges
9．2 Accounting for Stock Issues
9．3 Accounting for Treasury Stock
9．4 Retained Earnings
Exercises
Unit Ten Financial Statement Analysis
10．1 Horizontal Analysis
10．2 Vertical Analysis
10．3 Ratio Analysis
Exercises

Part Ⅱ参考译文
**单元 会计概述
第二单元 企业组织形式
第三单元 财务报表
第四单元 会计循环
第五单元 流动资产
第六单元 非流动资产
第七单元 流动负债
第八单元 非流动负债
第九单元 所有者权益
第十单元 财务报表分析

Part Ⅲ Key to Exercises
Appendix Causes of International Differences
References