| 词条 | 初级会计专业英语（第二版） |
| 释义 | 基本信息书名:初级会计专业英语(第二版) ISBN:754290487 作者:常勋//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 简介一、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词汇，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. 词汇表（Glossary） 2. 术语注释（Notes to the Key Terms） （三）复习（Review Sections）——复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。 目录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 交易与会计恒等式 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 交易与会计恒等式 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 |
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