《财会英语》

Lesson 1 What Accountine Provides1

Lesson 2 Accounting Entity and Accounting Equation8

Lesson 3 Double Entry——Debits and Credits16

Lesson 4 Classifications of Assets, Liabilities and Owner's Equity24

Lesson 5 The Balance Sheet31

Lesson 6 Revenuse and Expenses39

Lesson 7 The Income Statement48

Lesson 8 Basic Accounting Sequence56

Lesson 9 Journals64

Lesson 10 Ledgers73

Lesson 11 Acount Adjustments82

Lesson 12 Trial Balance and Work Sheet89

Lesson 13 Closing Procedures96

Lesson 14 Cash Control103

Lesson 15 The Bank Reconciliation110

Lesson 16 The Voucher System116

Lesson 17 Bad Debts Expense122

Lesson 18 Short-term Financing ——Discounting Promissory Notes129

Lesson 19 Inventories and Cost of Goods Sold136

Lesson 20 Long-Lived Assets142

Lesson 21 Methods Of Determining Depreciation150

Lesson 22 Payroll Accounting159

Lesson 23 Partnership Accounting166

Lesson 24 Corporation Accounting Part One:Capital Stock174

Lesson 25 Corporation Accounting Part Two: Retained Earnings183

Lesson 26 Long-term Liabilities ——Bonds payable191

Lesson27 The Cash Flow Statement197

Appendix A ——Glossary203

Appendix B ——Vocabulary233