会计英语(第2版)

lesson 1 introduction to accounting
1.1 what is accounting?
1.2 financial accounting and managerial accounting
1.3 financial statements
1.4 income statement
1.5 revenue
1.6 expense
1.7 the statement of changes in equity
1.8 balance sheet
1.9 assets
1.10 liabilities
1.11 owner's equity (capital)
1.12 statement of cash flows
1.13 accounting equation
1.14 example for assets=claims
1.15 how the elements of accounting equation change
1.16 ending balances
terms and phrases
exercise 1: true or false
exercise 2: single choice questions
exercise 3: cases
lesson 2 the balance sheet and double entry
2.1 introduction
2.2 the effect of transactions on the balance sheet
2.3 the two sections of a balance sheet
2.4 business entity
2.5 buy jeans not yet to pay
2.6 the ordering and classification of assets and liabilities
2.7 the classification of assets
2.8 the classification of liabilities(creditors)
2.9 working capital
2.10 jane's business
2.11 recording business transactions
2.12 basic rules for recording business transactions
2.13 an example of dual aspect concept
2.14 double entry rule
2.15 t-account
2.16 two important rules about double-entry recording system
2.17 application of the double entry rule
2.18 an example of the double entry rule
2.19 another example of the double entry
2.20 transaction no.1: starting the operations
2.21 transaction no.2: purchasing office supplies
2.22 transaction no.3: providing services on account
2.23 transaction no.4: paying cash for operating expenses
2.24 transaction no.5.borrowing money from bank
……
leesson 3 current assets
leesson 4 long term assets
leesson 5 liabilities
leesson 6 owner’s equity
leesson 7 income statement
leesson 8 statement of cash flows
leesson 9 interpretations of financial statements
key to exercise
useful financial accounting websites