会计英语

unit 1  accounting : the language of business
　section 1 : the purpose of accounting and financial reporting  ~
　section 2: accounting bases and accounting assumptions
　section 3 : qualitative characteristics of accounting information
unit 2  cash
　section 1: cash and internal control
　section 2: internal controls ov.er cash
unit 3  receivables
　section 1 : receivables
　section 2 : notes receivable
unit 4  inventories
　section ! : inventory in brief
　section 2: determining actual quantities in the inventory
　section 3 : costs included in inventory
　section 4: inventory accounting systems
　section 5 : methods of pricing inventory at cost
unit 5  investments
　section 1 : investments: the classification and valuation
　section 2: international accounting differences
　section 3 : financial instruments
　section 4: additional issues for investments
unit 6  property, plant and equipment
　section 1 : acquisition and valuation of plant and equipment
　section 2: depreciation of property, plant and equipment
　section 3 : disposal of plant and equipment
unit 7  intangible assets
　section 1 : valuation of intangibles
　section 2 : amortization or impairment of intangible assets
　section 3: research and development costs
　section 4: identifiable intangible assets
　section 5 : goodwill
unit 8  liabilities
　section 1 : current liabilities
　section 2: estimated liabilities, loss contingencies, and commitments   -"
　section 3: long-term liabilities
unit 9  stockholder's equity
　section 1: the structure of the owner's equity
　section 2: accounting for stock transactions
　section 3 : capital reserve
unit 10  income, revenue, expense and profit
　section 1 : definition of income, revenue and gains
　section 2 : revenue
　section 3 : expenses
　section 4: profit and profit distribution
unit 11  accounting changes and errors
　section 1 : types of accounting changes and methods of disclosure  ~
　section 2: accounting for a change in accounting principle
　section 3 : accounting for a change in an estimate and a reporting entity
　section 4 : accounting for the correction of an error
unit 12  financial statements
　section 1 : environment of financial reporting
　section 2: conceptual framework of financial reporting
　section 3: financial statements
　section 4: notes and other information
　section 5 : reformation of financial statements presentation
unit 13  internal control
　section 1 : concept of internal control
　section 2 : objectives and elements of internal control
　section 3 : relationship of objectives and components
　section 4: roles and responsibilities in internal control
　section 5 : fraud and control precision
unit 14  financial statement analysis
　section 1 : basics of financial statement analysis
　section 2 : methods of financial statement analysis
　section 3: sustainability and irregular items
　section 4: limitations of financial statement analysis
appendix a  accounting standard for business enterprises: basic standard   ~
appendix b  chart of accounts (chinese-english)
references