包邮会计英语(第二版)

前言第1章 会计英语基础ChapterOneFundamentalsofAccountingEnglish1.1 会计与会计师Section1.1 AccountingandAccountants1.2 会计假设与会计原则Section1.2 AccountingAssumptionsandPrinciples1.3 会计要素与会计等式Section1.3 AccountingElementsandEquation第2章 会计循环ChapterTwoTheAccountingCycle2.1 会计循环基础Section2.1 FundamentalsoftheAccountingCycle2.2 日记账Section2.2 TheJournal2.3 分类账Section2.3 TheLedger2.4 试算表Section2.4 TheTrialBalance2.5 期末调整Section2.5 End-of-PeriodAdjustment2.6 结账Section2.6 ClosingtheAccounts第3章 财务报表ChapterThreeFinancialStatements3.1 收益表Section3.1 TheIncomeStatement3.2 留存收益表Section3.2 TheStatementofReturnedEarnings3.3 资产负债表Section3.3 TheBalanceSheet3.4 现金流量表Section3.4 TheStatementofCashFlow3.5 美国公认会计准则与国际财务报告准则Section3.5 USGAAPVS.IFRS第4章 流动资产ChapterFourCurrentAssets4.1 现金Section4.1 Cash4.2 有价证券Section4.2 MarketableSecurities4.3 应收账款Section4.3 AccountsReceivable4.4 存货Section4.4 Inventory第5章 长期资产ChapterFiveLong-LivedAssets5.1 厂场设备Section5.1 Property.PlantandEquipment5.2 无形资产Section5.2 IntangibleAssets5.3 自然资源Section5.3 NatufalResources第6章 负债ChapterSixLiabilities6.1 应付账款与应付票据Section6.1 AccountsPayableandNotesPayable6.2 应计负债与预收收入Section6.2 AccruedLiabilitiesandUnearnedRevenue6.3 其他流动负债Section6.3 OtherCurrentLiabilities6.4 长期负债Section6.4 Long-TermLiabilities第7章 所有者权益ChapterSevenOwners'Equity7.1 合伙人权益Section7.1 Parners’Equity7.2 股东权益Section7.2 Stockholders’Equity7.3 股票Section7.3 Stocks7.4 股利Section7.4 Dividends第8章 财务分析ChapterEightFinancialAnalysis8.1 财务分析工具Section8.1 FinancialAnalysisTools8.2 偿付能力分析Section8.2 AnalysisofSolvencylaII8.3 获利能力分析Section8.3 AnalysisofProfitability