會計專業(yè)英語：第三版

PARTONE 第一部分
LESSONS AND READING MATERIALS
課文及閱讀材料
1. Accounting：An information System
會計：一個信息系統
Generally Accepted Accounting Principles 公認會計原則
2. Assets Section of Balance Sheet
資產負債表的資產部分
Fields of Accounting Activity 會計活動的領域
3. Liabilities and Owners’Equity Section of Balance Sheet資產負債表的負債與業(yè)主權益部分
The Statement of Owners’Equity
業(yè)主權益表
4. Income Statement
收益表
Working Capital and Short-term Liquidity Analysis 營運資本與短期償債能力分析
5. Ledger Accounts
分類賬戶
The Forms of Accounts
賬戶的格式
6. Journals
日記賬
Stepsin the Accounting Cycle
會計循環(huán)中的各個步驟
7. An lllustration
實例
Steps in a Merchandise Transaction
商品交易中的各個步驟
8. Adjusting Protedures
調整程序
Accrual Basis Accounting and Cash Basis Accounting 權責發(fā)生制會計與收付實現制會計
9. Worksheet
工作底表
The Trial Balance 試算平衡表
10. Closing Protedures
結賬程序
Automated Data Processing
自動化數據處理
11. Cash Control
現金控制
The Nature of Internal Control
內部控制的性質
12. Bank Reconoiliation
銀行往來調節(jié)表
The Bank Statement 銀行對賬單
13. Voucher System 應付憑單制
Internal Control in Other Areas
其他領域的內部控制
14. Losses from Uncolleotible Accounts
壞賬損失
Trade Receivables and Payables 應收款及應付款
15. Promissory Notes
本票
Notes and Interest in Financial Statements
票據及利息在財務報表中的列示
16. Inventory Measurement 存貨計量
Estimating lnventories
存貨估計
17. Long—term Assets
長期資產
Intangible Assets
無形資產
18. Depreciation Methods
折舊方法
Control of Fixed Assets
固定資產的控制
19. Payroll Accounting
工薪會計
Payment to Employees 工薪的支付
20. Bonds Payable
應付公司債
Capital Structure
資本結構
21. Partnership Accounting
合伙會計
Characteristics of a partnership
合伙企業(yè)的特征
22. Corporation Accounting：Capital Stock
股份公司會計：股本
Characteristics Of Corporations
股份公司的特征
23. Corporation Accounting：Retained Earnings
股份公司會 計：留存收益
Earnings per share 每股收益額
24. TheStatement of Cash Flows
現金流量表
Analysis of Operating Performance
經營業(yè)績的分析
25. Foreign Currency Transactions
外幣交易
Exchange Rate
匯率
26. Translation of Foreign Currency Financial Statements
外幣財務報表折算
Factors lndicating the Appropriation of Functional Currency 功能貨幣的適用指標
27. Corporate Acquisition and Consolidated Financial Statements公司合并與合并財務報表
Accounting for lnvestments
投資會計
28. Accounting for Manufacturing Operations
制造業(yè) 會計
End-of-period Procedures for a Manufacturing Firm
制造業(yè)企業(yè)期終決算程序
29. Cost Accounting
成本會計
Cost Accounting Systems and Financial Statements
成本會計系統與 財務報表
30. Job Order Costing
分批成本計算
Variable, Fixed, Semivariable Costs
變動成本. 固定成本. 半變動成本
31. Process Costing 分步成本計算
Cost Allocations for Joint Products and By-products
聯產品和副產晶的成本攤配
32. Standard Costs 標準成本
Relevant Costs for Decision Making
決策的相關成本
33. Cost—Volume—Profit Analysis
本—量—利分析
Budget Preparation
預算編制
34. Responsibility Accounting
責任會計
Capital Budgeting
資本預算
PART TWO 第二部分
I. Reference Versions for Reading Materials
閱讀材料參考譯文
II. Answers to Exercises
練習題答案
III. Additional Exercises and Answers
附加練習和答案