会计英语

Chapter 1 An Introduction to Accounting 1.1 Accounting is an Information System 1.2 Forms of Organization 1.3 Framework for the Preparation and Presentation of Financial Statements 1.4 Understanding of Financial Statements 1.5 Accounting and its Profession 1.6 Accounting Elements and Using the Accounting Equation 1.7 Professional Ethics in Accounting 1.8 Convergence of Accounting Standards and Chinese Accounting Standards Development and Implementation Vocabulary Self-test Questions Exercises Answers to Self-test Questions Chapter 2 Accounting Cycle 2.1 T-account and Debit & Credit 2.2 Journalizing and Posting Transactions 2.3 Preparing a Trial Balance 2.4 Adjusting the Accounts 2.5 Adjusted Trial Balance and Preparation of Financial Statements 2.6 Worksheet 2.7 Closing 2.8 Accounting Cycle Summary 2.9 Classification of the Statement of Financial Position Items Vocabulary Self-test Questions Exercises Answers to Self-test Questions Chapter 3 Current Assets 3.1 Cash 3.3 Notes Receivable 3.4 Accounts Receivable 3.5 Inventories Vocabulary Self-test Questions Exercises Answers to Self-test Questions Chapter 4 Non-current Assets 4.1 Fixed Assets 4.2 Natural Resources 4.3 Intangible Assets 4.4 Impairment of Fixed Assets 4.5 Long-term Investments 4.6 Impairment of Long-term Investments Vocabulary Self-test Questions Exercises Answers to Self-test Questions Chapter 5 Liabilities 5.1 Current Liabilities 5.2 Non-current Liabilities Vocabulary Self-test Questions Exercises Answers to Self-test Questions Chapter 6 Owners--Equity 6.1 Forms of Organization 6.2 Stockholders-- Rights 6.3 Accounting for Stock Issues 6.4 Treasury Stock 6.5 Preferred Stock 6.6 Dividends and Stock Splits 6.7 Accounting for Retained Earnings 6.8 Statement Presentation and Analysis Vocabulary Self-test Questions Exercises Answers to Self-test Questions Chapter 7 Revenue and Expense Recognition and Income Statement Presentation 7.1 Revenue Recognition Concepts 7.2 Revenue Recognition at Delivery 7.3 Revenue Recognition before Delivery 7.4 Revenue Recognition after Delivery 7.5 Long-term Contracts 7.6 Recognition of Gains and Losses 7.7 Expense Recognition 7.8 Presentation of the Income Statement Vocabulary Self-test Questions Exercises Answers to Self-test Questions Chapter 8 Statement of Cash Flows and Financial Statement Analysis 8.1 Cash and Cash Equivalents 8.2 Classification of Cash Receipts and Cash Payments 8.3 Preparing Statement of Cash Flows: Direct Method 8.4 Preparing Statement of Cash Flows: Indirect Method 8.5 Determining Cash Flows from Investing Activities 8.6 Determining Cash Flows from Financing Activities 8.7 Presenting the Information in the Form of the Statement of Cash Flows 8.8 Usefulness of the Statement of Cash Flows 8.9 Financial Statement Analysis: Vertical and Horizontal 8.10 Ratio Analysis Vocabulary Self-test Questions Exercises Answers to Self-test Questions Appendix 1. Balance Sheet 2. Income Statement 3. Statement of Changes in Owners-- Equity 4. Statement of Cash Flows 5. Disclosure of Supplementary Information to Statement of Cash Flows 6. Disclosure of Information and Accounts Required 7. VAT Return Form 8. Consumption Tax Return Form 9. Annual Return Form of the People's Republic of China on Corporate Income Tax 10. Individual Income Tax Return Form