会计专业英语

Part 1　Accounting Introductions
　Unit 1　Accounting and Its Environment
　　1.1　Nature and Content of Accounting
　　1.2　Objectives of Financial Reporting
　Unit 2　Accounting Concepts and Basic Conventions
　　2.1　Accounting Is an Information System
　　2.2　Conventions of Accounting
　Unit 3　Accounting Elements and Accounting Equation
　　3.1　Accounting Elements
　　3.2　Accounting Equation
　Unit 4　Accounts and Double-entry Bookkeeping System
　　4.1　The Account
　　4.2　Double-entry Bookkeeping System
　Unit 5　Ledgers and Journals
　　5.1　Ledgers
　　5.2　Joumals
　Unit 6　Recording Transactions nlustration
　　6.1　Illustrative Problem Ⅰ
　　6.2　Illustrative Problem Ⅱ
　　6.3　Illustrative Problem Ⅲ
　　6.4　Illustrative Problem Ⅳ
　　6.5　Illustrative Problem Ⅴ
　　6.6　Illustrative Problem Ⅵ
　Unit 7　The Accounting Cycle
　　7.1　Fundamentals and Analyze Transactions
　　7.2　Record the Transactions in Joumal
　　7.3　Post to Ledger Accounts
　　7.4　Prepare a Trial Balance
　　7.5　Make Adjusting Entries
　　7.6　Prepare Financial Statements
　　7.7　Joumalize and Post Closing Entries
　　7.8　Prepared Closed Trial Balance
　Unit 8 Financial Statements
　　8.1 Introduction to Financial Statements
　　8.2　The Balance Sheet
　　8.3　The Income Statement
　　8.4　The Cash Flow Statement
Part 2　Financial Accounting
　Unit 9 Assets (Ⅰ)-Current Assets
　　9.1 Internal Control and Cash
　　9.2　Receivables
　　9.3　Inventory (Ⅰ)
　　9.4　Inventory(Ⅱ)
　Unit 10 Assets (Ⅱ) -Noncurrent Assets
　　10.1 Plant and Equipment
　　10.2　Intangible Assets
　　10.3　Long-term Investment
　Unit 11　Liabilities
　　11.1 Current Liabmties
　　11.2　Long-term Liabilities
　Unit 12　Owner' s Equity
　　12.1　Introduction of Owner' s Equity
　　12.2　Capital
　Unit 13　Financial Statement Analysis
　　13.1 Framework for Financial Statement Analysis
　　13.2　Techniques of Analysis
　　13.3　Ratio Analysis
Part 3　Cost Management Accounting and Auditing
　Unit 14　Costs Analysis
　　14.1 Introduction of Cost Accounting
　　14.2　Cost Behavior
　　14.3　Cost-volume-profit Analysis
　Unit 15　Cost Method
　　15.1　Job Order Costing
　　15.2　Process Costing
　　……
参考文献