会计英语

unitone introduction toaccounting 1.1definition of accounting 1.2users and classifications of accounting 1.3accounting assumplions and principles 1.4accounting elements & accounling equation 1.5recording business transactions：double_entry system exercises unit two forms of business ownership 2.1solepropietorships 2.2partnerships 2.3corporations 2.4sole proprietorship and partnership accounting 2.5accounting for stock transactions and dividends exercises unit three financial statements 3.1definition 3.2purpose of financial statements by business entities 3.3balance sheet 3.4income statement 3.5retained eamings statement 3.6cash flow statement 3.7relationship of financial statements exercises unit four accounting cycle 4.1joumals & ledgers 4.2trial balance 4.3adjusting entries 4.4closing entries 4.5adjusted trial balance exercises urut five current assets 5.1cash and cash equivalents 5.2accounts receivable 5.3inventory exercises unit six non—current assets 6.1long—term investment 6.2fixedassets 6.3intangible assets exercises unit seven current liabilities 7.1conceptual overview of liabilities 7.2definition and classification of current liabilities 7.3accounting for determinable current liabiljties 7.4accounting for current liabilities dependant on operating results 7.5accouncing for coningent liabilities exercises unit eight non—current liabibties 8.1definition of non—current liabilities 8.2time value of money 8.3bonds payable exercises unit nine owners' equity 9.1shareholders' rights and privileges 9.2accounting for stock issues 9.3treasury stock 9.4retained eamings exercises unit ten financial statement analysis 10.1horizontal analysis 10.2vertical analysis 10.3ration analysis exercises solution of exercises appendix causes of international differences references