《西方财务会计英语 英汉对照》

前言页1

Lesson 1Evolution of Accounting（会计的演变）1

Lesson 2 The Work of Accountants（会计师的工作）8

Lesson 3 Qualification of CPAs and Professional Ethics for CPAs（注册公共会计师的资格和职业道德）23

Lesson 4 Accounuting System（会计制度）29

Lesson 5 Installation and Revision of the Accounting System（会计制度的建立和改革）34

Lesson 6 Business Entity，Business Transaction and Cost Principle（企业实体、交易业务和成本原则）39

Lesson 7 Assets，Liabilities and Owner’s Equity（资产、负债和所有者权益）47

Lesson 8 The Accounting Equation（会计等式）62

Lesson 9 Classificationg Accounts（帐户的分类）67

Lesson 10 Chart of Accounts and Flow of Accounting Data（会计科目表和会计数据的流程）74

Lesson 11 Fiscal Year and Accounting Cycle（会计年度和会计周期）78

Lesson 12 The Journal（日记帐）82

Lesson 13 The Ledger（分类帐）87

Lesson 14 Posting（过帐）91

Lesson 15 Adjusting Process（调整程序）93

Lesson 16 Purchasing and Selling Procedures（购销的会计程序）104

Lesson 17 Control Over Cash（现金管理）113

Lesson 18 Internal Control of Cash Receipts（现金收入的内部管理）120

Lesson 19 TemPorary Investments（临时性投资）125

Lesson 20 Characteristics of Partnership（合伙企业的特征）129

Lesson 21 Characteristics of Corporation（股份公司的特征）134

Lesson 22 Characteristics of Stocks（股票的特征）142

Lesson 23 Accounting Statements（会计报表）147

Lesson 24 Financial Statement Analysis（财务报表分析）157

Lesson 25 Federal Income Tax System（联邦税收制度）174

Key Term Review182

Key To Key Term Review197

参考译文198

附录一 企业财务通则253

附录二 企业会计准则260