财会专业英语

Chapter 1 Uses of Accounting Information and the Financial Statements 1.1 Accounting as an Information System 1.2 Accounting Measurements 1.3 The Corporate Forms of Business 1.4 Financial Statements 1.5 Generally Accepted Accounting Principles Chapter 2 Analyzing Business Transactions 2.1 Measurement Issues 2.2 Double-entry System 2.3 Business Transaction Analysis 2.4 The Trial Balance 2.5 Recording and Posting Transactions Chapter 3 Measuring Business Income 3.1 Profitability Measurement Issues and Ethics 3.2 Accrual Accounting 3.3 The Adjustment Process 3.4 Closing Entries 3.5 Preparing Closing Entries 3.6 The Work Sheet:An Accountant's Tool Chapter 4 Financial Reporting and Analysis 4.1 Foundations of Financial Reporting 4.2 Accounting Conventions for Preparing Financial Statements 4.3 Forms of the Income Statement Chapter 5 The Operating Cycle and Merchandising Operations 5.1 Managing Merchandising Businesses 5.2 Terms of Sale 5.3 Perpetual Inventory System 5.4 Periodic Inventory System 5.5 Internal Control:Components,Activities and Limitations Chapter 6 Inventories 6.1 Managing Inventories 6.2 Inventory Costs and Valuation 6.3 Inventory Costs Under the Periodic Inventory System Chapter 7 Cash and Receivables 7.1 Management Issues Related to Cash and Receivables 7.2 Cash Equivalents and Cash Control 7.3 Uncollectible Accounts Chapter 8 Current Liabilities 8.1 Management Issues Related to Current Liabilities 8.2 Common Types of Current Liabilities Chapter 9 Long-term Assets 9.1 Management Issues Related to Long-term Assets 9.2 Acquisition Cost of Property,Plant and Equipment 9.3 Depreciation 9.4 Disposal of Depreciable Assets 9.5 Intangible Assets Chapter 10 Long-term Liabilities 10.1 Management Issues Related to Long-term Debt Financing 10.2 The Nature of Bonds 10.3 Accounting for the Issuance of Bonds 10.4 Amortization of Bond Discounts and Premiums 10.5 Retirement and Conversion of Bonds Chapter 11 Stockholders'Equity 11.1 Components of Stockholders'Equity 11.2 Evaluating Liquidity 11.3 Evaluating Financial Risks 11.4 Evaluating Operating Asset Management 11.5 Supplemental Financial Ratios for Assessing Operating Asset Management and Liquidity 11.6 Evaluating Market Strength with Financial Ratios References