会计英语

Unit 1 Accounting: A General Introduction（会计导论） 1.1 What is accounting l.2 Accounting is an information system 1.3 The Development of Accounting Unit 2 Accounting Elements and Equations（会计要素和会计等式） 2.1 What are accounting elements and equations 2.2 The Expanded Accounting Equation Unit 3 The Double-entry Accounting System（复式记账法） 3.1 What are credits and debits 3.2 Double-entry Bookkeeping 3.3 Filling in and Checking the Accounting Document Unit 4 The Accounting Process（会计程序） 4.1 Accounting Cycle 4.2 Journals 4.3 The Subsidiary Ledgers 4.4 How to prepare a trial balance Unit 5 Adjusting Entry and Closing Procedures（调整分录和结账程序） 5.1 Adjusting Entry 5.2 Closing Process Unit 6 Current Assets（流动资产） 6.1 Cash 6.2 Accounting Method of Invested Capital 6.3 Accounting Method of Borrowed Capital 6.4 Accounts Receivable 6.5 First in, First out Method 6.6 Purchase the Inventory Unit 7 Long-term Assets（长期资产） 7.1 Plant and Equipment 7.2 Accounting for Asset Acquisition 7.3 How to depreciate fixed assets 7.4 Intangible Assets Unit 8 Liabilities（负债） 8.1 Current Liabilities 8.2 Long-term Liabilities Unit 9 Owner's Equity （所有者权益） 9.Accounting for Single Proprietorship Unit 10 Revenue and Expenses（收入和费用） 10.1 Revenue 10.2 Expenses 10.3 The Calculation of Cost and Expense 10.4 The Calculation of Product Sales 10.5 The Calculation of Profit Unit 11 Financial Statements（财务报表） 11.1 What is a balance sheet 11.2 The Format of a Balance Sheet 11.3 Income Statement 11.4 What is a cash flow statement Unit 12 Financial Statement Analysis（财务报表和分析） 12.1 Financial Statement Analysis 12.2 Application of Financial Ratios Analysis