会计专业英语：第三版

PARTONE 第一部分
LESSONS AND READING MATERIALS
课文及阅读材料
1. Accounting：An information System
会计：一个信息系统
Generally Accepted Accounting Principles 公认会计原则
2. Assets Section of Balance Sheet
资产负债表的资产部分
Fields of Accounting Activity 会计活动的领域
3. Liabilities and Owners’Equity Section of Balance Sheet资产负债表的负债与业主权益部分
The Statement of Owners’Equity
业主权益表
4. Income Statement
收益表
Working Capital and Short-term Liquidity Analysis 营运资本与短期偿债能力分析
5. Ledger Accounts
分类账户
The Forms of Accounts
账户的格式
6. Journals
日记账
Stepsin the Accounting Cycle
会计循环中的各个步骤
7. An lllustration
实例
Steps in a Merchandise Transaction
商品交易中的各个步骤
8. Adjusting Protedures
调整程序
Accrual Basis Accounting and Cash Basis Accounting 权责发生制会计与收付实现制会计
9. Worksheet
工作底表
The Trial Balance 试算平衡表
10. Closing Protedures
结账程序
Automated Data Processing
自动化数据处理
11. Cash Control
现金控制
The Nature of Internal Control
内部控制的性质
12. Bank Reconoiliation
银行往来调节表
The Bank Statement 银行对账单
13. Voucher System 应付凭单制
Internal Control in Other Areas
其他领域的内部控制
14. Losses from Uncolleotible Accounts
坏账损失
Trade Receivables and Payables 应收款及应付款
15. Promissory Notes
本票
Notes and Interest in Financial Statements
票据及利息在财务报表中的列示
16. Inventory Measurement 存货计量
Estimating lnventories
存货估计
17. Long—term Assets
长期资产
Intangible Assets
无形资产
18. Depreciation Methods
折旧方法
Control of Fixed Assets
固定资产的控制
19. Payroll Accounting
工薪会计
Payment to Employees 工薪的支付
20. Bonds Payable
应付公司债
Capital Structure
资本结构
21. Partnership Accounting
合伙会计
Characteristics of a partnership
合伙企业的特征
22. Corporation Accounting：Capital Stock
股份公司会计：股本
Characteristics Of Corporations
股份公司的特征
23. Corporation Accounting：Retained Earnings
股份公司会 计：留存收益
Earnings per share 每股收益额
24. TheStatement of Cash Flows
现金流量表
Analysis of Operating Performance
经营业绩的分析
25. Foreign Currency Transactions
外币交易
Exchange Rate
汇率
26. Translation of Foreign Currency Financial Statements
外币财务报表折算
Factors lndicating the Appropriation of Functional Currency 功能货币的适用指标
27. Corporate Acquisition and Consolidated Financial Statements公司合并与合并财务报表
Accounting for lnvestments
投资会计
28. Accounting for Manufacturing Operations
制造业 会计
End-of-period Procedures for a Manufacturing Firm
制造业企业期终决算程序
29. Cost Accounting
成本会计
Cost Accounting Systems and Financial Statements
成本会计系统与 财务报表
30. Job Order Costing
分批成本计算
Variable, Fixed, Semivariable Costs
变动成本. 固定成本. 半变动成本
31. Process Costing 分步成本计算
Cost Allocations for Joint Products and By-products
联产品和副产晶的成本摊配
32. Standard Costs 标准成本
Relevant Costs for Decision Making
决策的相关成本
33. Cost—Volume—Profit Analysis
本—量—利分析
Budget Preparation
预算编制
34. Responsibility Accounting
责任会计
Capital Budgeting
资本预算
PART TWO 第二部分
I. Reference Versions for Reading Materials
阅读材料参考译文
II. Answers to Exercises
练习题答案
III. Additional Exercises and Answers
附加练习和答案