会计英语

PREFACECHAPTER 1 THE PRINCIPLES OF ACCOUNTING1.1 Basic Introduction of Accounting1.2 The Main Types of Accounting1.3 Accounting Basic Assumptions1.4 Accounting Principle and Characteristic1.5 Remember and Understand Special Term Points1.6 Reading MaterialCHAPTER 2 ACCOUNTING ELEMENTS AND EQUATION2.1 Introduction of Accounting Elements2.2 The Relationship of Assets.Liabilities and Capital2.3 Capital（Owner'S equity）Increase or Decrease2.4 Accounting Equation2.5 Remember and Understand Special Term Points2.6 Referenee Solutions for Practices2.7 Reading MaterialCHAPTER 3 DOUBLE—ENTRY BOOKKEEPING3.1 Application of Double—entry Bookkeeping3.2 Financial Accounting Cycle3.3 Journal Entries and General Ledger3.4 Remember and Understand Special Term Points3.5 Refefence Solutions for Practices3.6 Reading MaterialCHAPTER 4 CASH AND ACCRUAL BASIS OF ACCOUNTING4.1 Difrerent Measure Basis Introduction4.2 Reconciliation Bank Statements4.3 Control and Adjust Accounts4.4 Depreciation for Fixed Assets4.5 Adjustment under Accrual Basis4.6 Remember and Understand Special Term Points4.7 Reference Solutions for Practices4.8 Reading MaterialCHAPTER 5 CLOSING RECORDS AND PROCEDURES5.1 Introduction of Records Procedure5.2 Disposal of Non—current Assets5.3 Valuation of Inventory5.4 Bad Debts and Doubtful Debts Reserve5.5 Remember and Understand Special Term Points5.6 Reference Solutions for Practices5.7 Reading MaterialCHAPTER 6 THE BASIS FINANCIAL STATEMENTS6.1 Introduction of Income Statement6.2 The Format of the Income Statement6.3 Statement of Financial Position6.4 Published Income Statement and Balance Sheet6.5 Remember and Understand Special Term Points6.6 Reference Solutions for Practices6.7 Reading materialCHAPTER 7 THE CASH FLOW STATEMENT7.1 Introduction Cash and Profit7.2 Cash Flow Statement7.3 Cash Flow Forecasts7.4 Remember and Understand Special Term Points7.5 Reference Solutions for Practices7.6 Reading MaterialCHAPTER 8 ANALYSIS OF FINANCIAL STATEMENTS8.1 Introduction of Data for Analysis8.2 Information for Analysis8.3 The Steps of Data Analysis8.4 Finance Ratio Analysis8.5 Remember and Understand Special Term Points8.6 Referenee Solutions for practices8.7 Reading MaterialCHAPTER 9 REVIEW OF THE TEXTBoOK9.1 Summary for Chapters9.2 Revision First Question9.3 Reference Solution for First Question9.4 Revision Second Question9.5 Reference Answer to Second Question9.6 Reading MaterialAPPENDIX 1REFERENCE VERSIoNS FoR READING MATERIALSAPPENDIX 2REFERENCE VERSIoN FoR ACCoUNTING VoCABULARYAPPENDIX 3REFERENCE VERSIoN WEBSIDE ADDRESSES