《会计英语》求取 ⇩

Lesson One:Accounting Definition1

1.1 Introduction1

1.2 Accounting Definition1

Lesson Two:Accounting Elements7

2.1 Assets,Liabilities and Owner's Equity7

2.2 Accounting Equation8

2.3 Transactions9

Lesson Three:Ledger Accounts17

3.1 Introduction17

3.2 The Account17

3.3 The Ledger19

Lesson Four:The Classification of Accounts23

4.1 Introduction23

4.2 The Classification of Accounts23

Lesson Five:Double-Entry System—Debits and Credits30

5.1 The Double-Entry System--The Basic Method of Accounting30

5.2 Transaction Analysis Illustrated31

Lesson Six:Journalizing and Posting Transactions43

6.1 The Journal43

6.2 Journalizing44

6.3 Posting45

6.4 The Trial Balance46

Lesson Seven:Financial Statement52

7.1 Introduction52

7.2 The Income Statement52

7.3 The Balance Sheet53

7.4 The Statement of Owner's Equity54

Lesson Eight:Adjusting Procedure59

8.1 Accrual Basis and Cash Basis of Accounting59

8.2 Adjusting Entries60

Lesson Nine:Accounting Cycle(1)71

9.1 The Work Sheet71

9.2 Uses of the Work Sheet72

Lesson Ten:Accounting Cycle(2)84

10.1 Introduction84

10.2 Income Statement for a Merchandising Concern85

Lesson Eleven:Application of Special Journal(1)96

11.1 Introduction96

11.2 Sales Journal97

11.3 Controlling Accounts and Subsidiary Ledgers98

Lesson Twelve:Application of Special Journal(2)104

12.1 Purchases as a Cost104

12.2 Purchases Journal104

12.3 The Multicolumn Purchases Journal106

12.4 Subsidiary Accounts Payable Ledger108

12.5 Posting to the Subsidiary Ledger108

Lesson Thirteen:Application of Special Journal(3)113

13.1 Cash Receipts Journal113

13.2 Cash Payments Journal117

Lesson Fourteen:Cash and Its Control126

14.1 Introduction126

14.2 Control of Cash Receipts126

14.3 Control of Cash Disbursements127

14.4 Bank Transactions128

14.5 Petty Cash131

Lesson Fifteen:Accounts and Notes Receivable139

15.1 Accounting for Accounts Receivable139

15.2 Accounting for Notes Receivable141

15.3 Illustrative Accounting Entries143

Lesson Sixteen:Inventories151

16.1 Introduction151

16.2 Pricing the Inventory at Cost152

16.3 Valuing the Inventory Estimation155

16.4 Periodic and Perpetual Inventory Systems157

Lesson Seventeen:Property,Plant,and Equipment162

17.1 Introduction162

17.2 Acquisition Cost of Property,Plant,and Equipment163

17.3 Accounting for Depreciation164

17.4 Methods of Computing Depreciation165

Lesson Eighteen:Current Liabilities and Payroll Accounting172

18.1 Introduction to Current Liabilities172

18.2 Introduction to Payroll Accounting174

Lesson Nineteen:Partnerships185

19.1 Characteristics of the Partnership185

19.2 Distribution of Partnership Profits and Losses186

19.3 Liquidation of a Partnership188

Lesson Twenty:The Corporation197

20.1 The Definition of Corporation197

20.2 Advantages of a Corporation197

20.3 Disadvantages of a Corporation198

20.4 Corporate Terminology199

20.5 Equity Accounting for the Corporation200

20.6 Common Stock and Preferred Stock201

20.7 Accounting for Stock Issuance202

20.8 Stock Values204

Lesson Twenty-One:Manufacturing Accounting:Cost Elements211

21.1 Introduction211

21.2 Manufacturing Cost Elements212

21.3 Overhead Cost Behavior214

Lesson Twenty-Tow:International Accounting219

22.1 Introduction219

22.2 Accounting for Transactions in Foreign Currencies220

22.3 The Search for Uniformity of International Accounting Standards223

APPENDIX Ⅰ　课文参考译文227

APPENDIX Ⅱ　List of Accounting Terms340

APPENDIX Ⅲ　Vocabulary359