实用会计英语

Chapter 1 An Introduction to Accounting 会计导论 听力练习 至理名言 微型案例 1.1 Accounting and Accountants 会计学和会计人员 What is Accounting Who are Accountants Vocabulary Notes 1.2 Users of Accounting Information 会计信息使用者 External Information Users Internal Information Users Vocabulary Notes 1.3 Accounting Assumptions 会计假设 Economic Entity Assumption Going Concern Assumption Monetary Unit Assumption Time Period. Assumption Vocabulary Notes 1.4 Qualitative Characteristics of Accounting Information 会计信息质量特征 Reliability Relevance Understandability Comparability Substance over Form Materiality Conservatism Timeliness Vocabulary Notes 1.5 Accounting Elements 会计要素 Assets Liabilities Owner's Equity Revenues Expenses Profits Vocabulary Notes 1.6 Accounting Equation 会计等式 What is Accounting Equation Effects of Transactions on the Accounting Equation Vocabulary Notes Exercises Reading Material 1 知识扩展 Chapter 2 Accounting Cycle 会计循环 听力练习 至理名言 微型案例 2.1 Analyzing Transactions 分析交易 Transactions and Business Documents The Account and Its Analysis Vocabulary Notes 2.2 Recording Transactions and Posting 记录交易并过账 Journalizing Transactions Posting Trial Balance Vocabulary Notes 2.3 Adjusting Accounts 账项调整 Accrual Basis of Accounting Which Accounts Need to Be Adjusted Deferrals Depreciation Accrual Vocabulary Notes …… Chapter 3 Financial Statements 财务报表 Chapter 4 Current Assets 流动资产 Chapter 5 Non-Current Assets 非流动资产 Chapter 6 Liabilities 负债 Chapter 7 Owners'Equity 所有者权益 Chapter 8 Financial Statement Analysis 财务报表分析 Chapter 9 Management Accounting 管理会计 Chapter 10 Auditing 审计 Chapter 11 International Accounting Harmonization 会计协调 References