CHAPTER ONE GENERAL INTRODUCTION TO ACCOUNTING

1.1 What Is Accounting

1.2 The Elements of Accounting

1.3 Basic Assumptions and Principles of Accounting

1.4 Accounting Equation

1.5 Financial Statements

Terms and Phrases

Exercise 1.. Multiple Choice

Exercise 2. Analysis of Transactions

Exercise 3 : Case

CHAPTER TWO PROCESSING ACCOUNTING INFORMATION

2.1 The Concept and Types of Accounts

2.2 Recording Business Transactions

2.3 Basic Rules for Recording Business Transactions

2.4 Business Entity

2.5 T-account

2.6 Double Entry Rule

2.7 Application of the Double Entry Rule

2.8 How Transactions Affect the Accounting Equation

2.9 How to Make Adjusting Entries

2.10 Transferring All the Data to T-accounts

2.11 The Procedures of Accounting

2.12 The Journal

2.13 Closing Entries

2.14 The Trial Balance

2.15 Financial Statements

Terms and Phrases

Exercise 1. True or False

Exercise 2: Multiple Choice

Exercise 3. Case

CHAPTER THREE CURRENT ASSETS

3.1 Introduction to Assets and Current Assets

3.2 Cash and Cash Equivalents

3.3 Inventory

3.4 Four Common Inventory Cost Flow Methods

3.5 An Example of the Perpetual Inventory System

3.6 FIFO Method

3.7 LIFO Method

3.8 Weighted-Average Method

3.9 The Impact on Financial Statements Under Three Cost Methods

3.10 The Impact on the Income Taxes Under the Three Methods

3.11 Comparing the Perpetual System and the Periodic System

3.12 The Use of the Lower of Cost or Market Rule

3.13 Inventory Loss

3.14 Accounts Receivable

3.15 The Allowance Method of Accounting for Bad Debts: An Example

3.16 How Is the Amount of Allowance for Doubtful Debts Estimated

3.17 Direct Write-off Method

3.18 Warranty

3.19 Short-term Investments (Marketable Securities)

Terms and Phrases

Exercise 1: True or False

Exercise 2: Multiple Choice

Exercise 3: Case

CHAPTER FOUR LONG-TERM ASSETS

4.1 Introduction to Long-term Assets

4.2 Measuring the Cost of Long-term Assets

4.3 A Basket Purchase

4.4 Depreciation and Depreciation Methods

4.5 Straight-Line Depreciation

4.6 The Retirement and Removal of Long-term Assets

4.7 The Journal Entries Under Straight-Line Depreciation

4.8 Financial Statements Under Straight-Line Depreciation

4.9 Accelerated Depreciation Methods: Double-Declining Balance Depreciation

4. 10 Financial Statements Under Double-Declining-Balance Depreciation

4.11 Accelerated Depreciation Methods. Units-of-Production Depreciation

4.12 Financial Statements Under Units-of-Production Depreciation

4.13 Accelerated Depreciation Methods. Sum-of-the-Years-Digits Depreciation

4. 14 Financial Statements Under Sum-of-the-Years-Digits Method

4.15 Changing the Useful Life of a Depreciable Asset

4.16 Changing the Salvage Value of a Depreciable Asset

4.17 Intangible Assets and Amortization

4. 18 Goodwill

4. 19 Natural Resources and Depletion

Terms and Phrases

Exercise 1. True or False

Exercise 2. Multiple Choice

Exercise 3. Case

CHAPTER FIVE CURRENT AND LONG-TERM LIABILITIES

5.1 Introduction to Liabilities

5.2 Current Liabilities

5.3 Accounts Payable

5.4 Notes Payable

5.5 The Discount of Notes Payable

5.6 Amortization of Discount on Notes Payable

5.7 The Current Portion of Long-term Debt

5.8 Accrued Liabilities

5.9 Unearned Revenue

5.10 Estimated Liabilities

5.11 Contingent Liability

5.12 Long-term Liabilities

5.13 General Introduction to Bonds

5.14 Bonds Issued at Par

5.15 Bonds Issued at a Discount

5.16 Bonds Issued at a Premium

5.17 Bonds Issued Between Interest Dates

5.18 Deferred Income Taxes

5.19 Lease Obligations

5.20 The Contra-Liability Account

Terms and Phrases

Exercise 1: True or False

Exercise 2：Multiple Choice

Exercise 3：Case

CHAPTER SIX STOCKHOLDERS' EQUITY

6.1 Introduction to a Corporation

6.2 Stockholders' Equity: Contributed Capital and Retained Earnings

6.3 Common Stock

6.4 Preferred Stock: Cumulative and Non-cumulative

6.5 Accounting for Stock Issued for Cash

6.6 Accounting for Stock Issued in Exchange for Assets or Services

6.7 Accounting for Treasury Stock

6.8 Dividends Distribution

6.9 Stock Split

6.10 The Different Values of a Stock

6.11 Reporting Stockholders' Equity Transactions on the Statement of Cash Flows

Terms and Phrases

Exercise 1: True or False

Exercise 2: Multiple Choice

Exercise 3 : Case

CHAPTER SEVEN BALANCE SHEET

7.1 Introduction to Balance Sheet

7.2 The Importance of Balance Sheet

7.3 Common Classifications

7.4 How to Prepare a Balance Sheet

7.5 A Sample Balance Sheet

Terms and Phrases

Exercise: Multiple Choice

CHAPTER EIGHT INCOME STATEMENT

8.1 Introduction to Income Statement

8.2 Additional Special Items on the Income Statement

8.3 Income Determination

8.4 Changes in Estimates

8.5 Forms of the Income Statement

8.6 An Sample Single-step Income Statement Note

8.7 An Sample Multiple-step Income Statement

8.8 Cost of Goods Sold

CHAPTER TEN ANALYSIS OF FINANCIAL STATEMENTS

KEY TO EXERCISE

REFERENCE

书名：实用会计英语

作者： 郭梅

I S B N：978-7-111-45346-8

层次：高职高专

出版社：机械工业出版社

出版时间：2014-3

开本：16开

版次：1

定价： ¥26.0

本书共分10个教学单元，每个单元均包含引导案例、精读课文、单词与词组及其注释、阅读材料以及课后习题。所选内容题材涉及会计总论，账户与複式记账，流动资产，非流动资产，负债，所有者权益，收入、费用和利润，资产负债表，损益表，现金流量表。本书充分体现了高等职业教育的特色，理论内容以“必需、够用”为度，突出了实用性。 本书可作为大专院校专科财务会计类专业师生的教材及参考用书，也可作为各类会计从业人员的参考用书。目录

第2版前言
第1版前言
Unit 1 General Introduction to
Accounting 1.1 Origin and Development of
Accounting
1.2 Accounting Entity
1.3 Accounting Assumptions
1.4 Quality Requirements of Accounting Information
Assignment
Reading Material
Unit 2 Accounting Equation and
DoubleEntry 2.1 Accounting Title and
Accounts
2.2 Accounting Elements and Accou
nting Equation
2.3 Double Entry
2.4 Accounting Circle
Assignment
Reading Material
Unit　3 Current Assets
3.1 Cash
3.2 Receivables
3.3 Inventories
Assignment
Reading Material
Unit 4 Noncurrent Assets
4.1 LongTerm Investment
4.2 Fixed Assets
4.3 Intangible Assets
Assignment
Reading Material
Unit 5 Liabilities
5.1 Current Liabilities
5.2 Longterm Liabilities
Assignment
Reading Material
Unit 6 Owners Equity
6.1 Capital Stock
6.2 Retained Earnings
Assignment
Reading Material
Unit 7 Revenue,Expenses and
Profit 7.1 Revenue
7.2 Expenses
7.3 Profit
Assignment
Reading Material
Unit 8 Balance Sheet
8.1 Conception of Balance Sheet
8.2 Components of Balance
Sheet
8.3 How to Prepare Balance
Sheet
Assignment
Reading Material
Unit 9 Income Statement
9.1 Conception of Income
Statement
9.2 Components of Income
Statement
9.3 How to Prepare Income
Statement
Assignment
Reading MaterialUnit 10 Statement of Cash
Flow 10.1 Conception of Statement of Cash
Flow
10.2 Structure of Statement of Cash
Flow
10.3 How to Prepare Statement of Cash
Flow
Assignment
Reading Material
APPENDIX
Appendix Ⅰ 参考答案
Appendix Ⅱ 课文参考译文
Appendix Ⅲ 专业辞彙表
参考文献

书名：实用会计英语

出版社：清华大学出版社

ISBN：9787302361343

定价：27元

印刷日期：2014-5-19

内容简介：

本书以作者编着的在华外企财务人员的财会培训讲义为蓝本，针对会计专业英语的核心能力，确立了会计英语4大岗位、7大核心技能、26个分解技能点、54个会计专业英语点，精炼了会计实务中所必需的会计专业英语知识与技能。选用单词巧记、情景模拟、口语对话、句型翻译、角色扮演、案例分析、综合模拟项目训练等丰富的方法，通过会计英语在服务业、商业和製造业三大行业的套用，达到预期的知识传达与能力训练的目标。本书还科学地融入了英国、美国、加拿大、澳大利亚等在国际会计领域较具影响力的会计执业资格考试的内容，很适合作为入门教材为会计人员参加ACCA、AICPA等考试打基础，为计画去海外攻读财会类专业的人员提供知识储备。
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内容特色：

本书图文并茂，採用双色印刷；针对高职学生特点，教材内容以会计基础知识的介绍为主，以会计专业辞彙教学为核心，重点培养学生对简单会计英语资料的认读能力；精心选择英语句式和辞彙，避免大段落、长句子、难单词，儘量选择国际通行的、规範的、简明的会计语言，提高学生的学习兴趣；书中配有丰富的、针对性极强的大量习题和扩展知识，强化学生对应知应会会计术语的理解和掌握；本书配有与英语课文对应的中文翻译内容和习题答案，方便教师教学和学生自学。

作者特色：

本书编者均是从事会计专业英语教学、外企职员财会英语培训及ACCA(英国特许公认会计师)考前培训近10年的老师与外企财务主管，拥有海外财会专业求学与教学经历，不仅熟悉中外会计专业知识，还具备丰富的会计英语教学与实践经验。