书名:初级会计专业英语(第二版)

ISBN:754290487

作者:常勛//萧华

出版社:立信会计出版社

定价:17

页数:278

出版日期:2005-6-1

版次: 1

开本:大32开

包装:平装

一、本书的为以修毕《会计学原理》和《财务会计》的财经中专和职业技术高等会计专业的学生以及在职财会人员，英语语言水平应达到中级。

二、学习目的

（一）快速掌握财会专业通用英语辞彙，以提高自己的语言技巧。

（二）快速掌握西方财务会计基本知识，以提高自己的专业素质。

三、内容安排

（一）课文（Lessons）——以每一课文的标题为中心，介绍西方财务会计基本知识。

（二）语言重点（Language Focus）——列示和解释每一课文应掌握的会计英语术语。

1. 辞彙表（Glossary）

2. 术语注释（Notes to the Key Terms）

（三）複习（Review Sections）——複习和运用每一课文所学概念及术语。包括以下内容：

（四）参考译文（Reference Version）——提供每一课文的中文翻译，以便对照原文学习。

1. Overview of Accountiong 会计概论

Importance of Accounting to Organizations and Individuals

Financial Accounting and Managerial Accounting

2. Accounting Elements 会计要素

Assets

Liabilities

Owners'' Equity

Revenues

Ex-

penses

Net Earnings or Net Loss

3. Business Transactions and Accounting Equation 交易与会计恆等式

Buisiness Transactions

Accounting Equation

Analyzing

the Effect on Transactions on the Accounting Equation

Ac-

counting Entity Assumption

4. Ledger Accounts 分类帐户

Limitation of the Accounting Equation in Recording Business

Transactions

Nature of Ledger Accounts

Double-Entry

Accounting

Recording Business Transactions with Ledger

Accounts

Chart of Accounts

5. Journals 日记帐

Nature of a Journal

General Journal

Special Journals

Recording Buisiness Transactions in a Journal

6. Financial Statements 财务报表

Balance Sheet

Income Statement

Statement of Owners''

Equity

Relationship between Balance Sheet and

Income Statement

7. The Accounting Cycle 1--4

会计循环 1—4

Analyzing Transactions from Source Documents

Recording

Transactions in a Journal

Posting from Journals to General

and Subsidiary Ledger Accounts

Adjusting Some Account

Balances

Preparing Financial Statements

Closing Tempo-

rary Accounts

8. The Accounting Cycle 5

会计循环 5

Periodicity Assumption

Adjusting Entries: Apportioning

Recorded Costs

Apportioning Recorded Revenue

Accru-

ing Unrecorded Expenses

Accruing Unrecorded Revenue

9. The Accounting cycle 6--8

会计循环 6—8

Preparation of Financial Statements

Preparation of a Work-

sheet

Closing Entries

Reversing Certain Adjusting En-

tries

10. Accounting for Merchandising Operations 1

贸易活动的会计处理 1

Sales Revenue

Sales Returns and Allowances

Sales Dis-

count

Reporting Sales in the Income Statement

11. Accounting for Merchandising Operations 2

贸易活动的会计处理 2

Purchases

Purchases Returns and Allowances

Purchases

Discounts

Cost of Goods Sold

PhYsical Inventory

System

Reporting Cost of Goods Sold in the Income State-

ment

12. Cash 现金

Cash Defined

Bank Checking Account

Bank State-

ment

Bank Reconciliation

Petty Cash Fund

Repor-

ting

Cash in the Balance Sheet

13. Accounts Receivable and Bad Debts 应收帐款与坏帐

Transactions Affecting Accounts Receivable

Measurement

of Accounts

Receivable Transactions Affecting Bad Debts

Mearsurement of Bad Debts

Allowance Method and Direct

Write-off Method

Reporting Accounts Receivable and Bad

Debts in the Financial Statements

14. Notes Receivable 应收票据

Transactions Affecting Notes Receivable

Measurement of

Notes Receivable

Discounting Notes Receivable

Report-

ing Notes

Receivable in the Balance Sheet

15. Inventory 存货

Items Accounted as Inventories

Taking Inventory

Inven-

tory Pricing

Inventory Systems

Estimating

Ending

Inventories

16. Long-term Assets 长期资产

Nature of Long-term Assets

Tangible Assets and Intangible

Assets

Acquicition of Long-term Assets

Subsequent Ac-

counting for Long-term Assets

Reporting of Long-term As-

sets in the Balance Sheet

Disposal of Plant Assets

17. Depreciation Methods 折旧方法

Factors Affecting Depreciation

Straight-line Depreciaton

Units-of-Production Method

Sum-of

The-Years''-Digits

Method

Double-Declining-Balance Method

18. Accounts and Notes Payable 应付帐款与应付票据

Transactions Affecting Accounts and Notes Payable

Ac-

counting for Accounts and Notes Payable

Discounting Notes

Payable

Reporting Accounts and Notes Payable in the Bal-

ance Sheet

19. Long-term Liabilities 长期负债

Transactions Affecting Long-term Liabilities

Accounting for

Long-term Liabilities

Bonds Payable

Amortization of

Premium or Discount on Bonds Payable

Reporting Long-

term Liabilities in the Balance Sheet

20. Owners'' Equity of a Partnership 合伙企业的业主权益

Owners'' Equity

Accounts for a Partnership

Distribution

of Net Income to Partners

Withdrawals Made by Partners

The Statement of Owners'' Equity

Presentation of Owners''

Equity in the Balance Sheet

21. Shareholders'' Equity of a Corporation

Paid-in Capital 股份公司的股东权益——缴入资本

Shareholders'' Equity Accounts

Issuance of Capital Stocks

Treasury Stock

22. Shareholders'' Equity of a Corporation

Retained Earnings 股份公司的股东权益——留存收益

Retained Earnings

Dividends

Appropriation of Retained

Earnings

Statement of Retained Earnings

23. Statememt of Cash Flows 现金流量表

Definition of Cash Flows

Importance of a Statement of Cash

Flows

Information Contained in the Statement of Cash

Flows

Operating Activities

Investing Activities

Fi-

nancing Activities

Illustration of the Statement of Cash

Flows together with the Income Statement and the Balance Sheet

for a Corporation

Language Focus and Review Sections

1. Overview of Accounting

2. Accounting Elements

3. Business Transactions and Accounting Equation

4. Ledger Accounts

5. Journals

6. Financial Statements

7. The Accounting Cycle I--4

8. The Accounting Cycle 5

9. The Accounting Cycle 6--8

10. Accounting for Merchandising Operations 1

11. Accounting for Merchandising Operations 2

12. Cash

13. Accounts Receivable and Bad Debts

14. Notes Receivable

15. Inventory

16. Long-term Assets

17. Depreciation Methods

18. Accounts and Notes Payable

19. Long-term Liabilities

20. Owners'' Equity of a Partnership

21. Shareholders'' Equity of a Corporation

Paid-in

Capital

22. Shareholders'' Equity of a Corporation

Retained

Earnings

23. Statememt of Cash Flows

第1课

会计概论

第2课

会计要素

第3课

交易与会计恆等式

第4课

分类帐户

第5课

财务报表

第7课

会计循环 1—4

第8课

会计循环 5

第9课

会计循环 6—8

第10课 贸易活动的会计处理 1

第1l课 贸易活动的会计处理 2

第12课 现金

第13课 应收帐款与坏帐

第14课 应收票据

第15课 存货

第16课 长期资产

第17课 折旧方法

第18课 应付帐款与应付票据

第19课 长期负债

第20课 合伙企业的业主权益

第21课 股份公司的股东权益——缴入资本

第22课 股份公司的股东权益——留存收益

第23课 现金流量表