会计英语(第2版)

目 录目 录
Chapter 1 Fundamentals of Accounting1
Spotlight 2
Text 3 1.1 Who Use Accounting Data · 3 1.2 Forms of Enterprise Organizations 3 1.3 Two Kinds of Accounting 5 1.4 Accounting Standards · 6 1.5 Accounting Assumptions and Principles 7 1.6 Elements of the Financial Statements· 9 1.7 Accounting Equation · 11 1.8 Accrual Basis and Cash Basis· 11
Core Words 12
Extended Reading 13
Exercises 15 Chapter 2 Transaction·19
Spotlight·20
Text ·20 2.1 DefinitionofTransaction
20 2.2 Accounting Elements· 21 2.3 Journal Entry 23 2.4 Accrual Accounting· 24 2.5 Posting · 27 2.6 Trial Balance 29 2.7 Close the Books· 29
Core Words 32
Extended Reading 33
Exercises 34
Chapter 3 Receivables39
Spotlight·40
Text ·40 3.1 Variety of Receivables · 40 3.2 Account for Uncollectible Account· 41 3.3 Measurement of Uncollectible Account · 42 3.4 Notes Receivable · 44 3.5 Accounts Receivable Turnover · 46
Core Words 46
Extended Reading 47
Exercises 48 Chapter 4 Inventory and Cost of Goods Sold ·53
Spotlight·54
Text ·54 4.1 Classifications
of
Inventory
·54 4.2 Cost of Goods Sold·54 4.3 Gross
Profit55 4.4 Accounting for Inventory55 4.5 Various Inventory Costing Methods 56 4.6 Summary of Inventory · 59 4.7 Effects
of
Inventory
Errors
59 4.8 Lower-of-Cost-or-Market Rule · 60 4.9 Inventory Turnover · 61
Core Words 62
Extended Reading 62
Exercises 64 Chapter 5 Investment67
Spotlight·68
Text ·68 5.1 Debt Investments · 68 5.2 Share Investments 69 5.3 Short-term Investments and Long-term Investments 72
Core Words 74
Extended Reading 74
Exercises 76
Chapter 6 Plant Assets, Natural Resources, and Intangible Assets ·79
Spotlight·80
Text ·81 6.1 Plant Assets 81 6.2 Capitalized Expenditures and Immediate Expenses · 82 6.3 Account for Depreciation of Plant Assets · 82 6.4 Revaluation of Plant Assets · 85 6.5 Disposal of Plant Assets · 87 6.6 Natural Resources and Depletion· 88 6.7 Intangible Assets 89
Core Words 93
Extended Reading 94
Exercises 96 Chapter 7 Liabilities 99
Spotlight · 100
Text · 101 7.1 Accounting for Current Liabilities 101 7.2 Liabilities with Uncertainty · 106 7.3 Accounting for Long-term Liabilities 107
Core Words ·111
Extended Reading 112
Exercises 114 Chapter 8 Stockholders’ Equity·119
Spotlight · 120
Text · 121 8.1 BackgroundandDefinitionofOwners’Equity· 121 8.2 The Classification of Stocks 123 8.3 Issuing Stock 124 8.4 Cash Dividends · 125 8.5 Stock Dividends· 126
Core Words 128
Extended Reading 129
Exercises 131
Chapter 9 Revenues and Expenses ·135
Spotlight · 136
Text · 137 9.1 Accrual Basis and Cash Basis· 137 9.2 Measurement of Sales Revenue· 138 9.3 Merchandise Returns and Allowances · 138 9.4 Cash and Trade Discounts · 139 9.5 Expenses · 140
Core Words 142
Extended Reading 143
Exercises 145 Chapter 10 Financial Statements149
Spotlight · 150
Text · 150 10.1　Overview of Financial Statements 150 10.2 Formats for Financial Statements · 152
Core Words 156
Extended Reading 156
Exercises 158 Chapter 11 Auditing·161
Spotlight · 162
Text · 163 11.1　Audit Framework 163 11.2 Professional Ethics and Codes of Conduct 165 11.3 Standards of Reporting · 167
Core Words 169
Extended Reading 170
Exercises 172