《会计英语教程》

1．Accounting and Its Environment 会计和会计环境1

2．An Overview of Financial Reporting 财务报告总揽13

3．Transaction Analysis and Accounting Model经济业务分析及会计模式25

4．Adjusting Entries and Completing the Accounting Cycle调整帐项和会计循环37

5．Income Measurement and Reporting 收益衡量与报告48

6．Inventory and Cost of Goods Sold 存货和商品销售成本59

7．Current Assets and Current Liabilities 流动资产与流动负债71

8．Accounting for Long-term Operational Assets 固定资产的会计核算85

9．Short-term and Long-term Investments 短期投资和长期投资98

10．Accounting for Long-term Liabilities 长期负债的会计处理109

11．Owner s Equity--The Corporation 公司的业主权益120

12．Owner s Equity--Proprietorships and Partnerships 独资企业和合伙企业的业主权益134

13．The Statement of Changes in Financial Position 财务状况变动表148

14．Internal Control System and Auditing 内部控制制度和审计160

15．Financial Statement Analysis 财务报表分析173

附录187

1．英汉会计词汇对照表187

2．西方公司会计报表样表205

3．西方会计科目表228

4．西方会计报表工作底稿232

5．会计英语自测试题及参考答案233