实用会计英语

Chapter 1 An Introduction to Accounting 会计导论 1
听力练习 1
至理名言 1
微型案例 2
1.1 Accounting and Accountants 会计学和会计人员 2
What is Accounting 2
Who are Accountants 3
Vocabulary 4
Notes 4
1.2 Users of Accounting Information 会计信息使用者 5
External Information Users 5
Internal Information Users 6
Vocabulary 7
Notes 7
1.3 Accounting Assumptions 会计假设 8
Economic Entity Assumption 8
Going Concern Assumption 8
Monetary Unit Assumption 9
Time Period Assumption 9
Vocabulary 9
Notes 9
1.4 Qualitative Characteristics of Accounting Information 会计信息质量特征 10
Reliability 10
Relevance 10
Understandability 11
Comparability 11
Substance over Form 11
Materiality 11
Conservatism 12
Timeliness 12
Vocabulary 12
Notes 12
1.5 Accounting Elements 会计要素 13
Assets 13
Liabilities 14
Owner’s Equity 14
Revenues 14
Expenses 14
Profits 15
Vocabulary 15
Notes 15
1.6 Accounting Equation 会计等式 16
What is Accounting Equation 16
Effects of Transactions on the Accounting Equation 16
Vocabulary 17
Notes 17
Exercises 18
Reading Material 1 21
知识扩展 22
Chapter 2 Accounting Cycle 会计循环 24
听力练习 24
至理名言 24
微型案例 25
2.1 Analyzing Transactions 分析交易 25
Transactions and Business Documents 25
The Account and Its Analysis 26
Vocabulary 26
Notes 27
2.2 Recording Transactions and Posting 记录交易并过账 27
Journalizing Transactions 28
Posting 29
Trial Balance 32
Vocabulary 32
Notes 33
2.3 Adjusting Accounts 账项调整 33
Accrual Basis of Accounting 33
Which Accounts Need to Be Adjusted 34
Deferrals 34
Depreciation 35
Accrual 35
Vocabulary 36
Notes 36
2.4 Preparation of Financial Statements 编制财务报表 37
Adjusted Trial Balance and Worksheet 37
Preparation of Financial Statements 39
Vocabulary 39
Notes 40
2.5 Closing Procedures 结账 40
Temporary Accounts and Permanent Accounts 40
Closing Entries 41
Vocabulary 42
Notes 42
Exercises 43
Reading Material 2 46
知识扩展 47
Chapter 3 Financial Statements 财务报表 49
听力练习 49
至理名言 49
微型案例 50
3.1 Balance Sheet 资产负债表 50
What is Balance Sheet 50
Classification 51
Format of the Balance Sheet 51
Vocabulary 55
Notes 55
3.2 Income Statement 利润表 56
What is Income Statement 56
Classification 56
Format of the Income Statement 57
Vocabulary 58
Notes 58
3.3 Statement of Cash Flows 现金流量表 59
What is the Statement of Cash Flows 60
Classification 60
Format of the Statement of Cash Flows 61
Vocabulary 63
Notes 64
3.4 Statement of Changes in Owners’ Equity 所有者权益变动表 64
What is the Statement of Changes in Owners’ Equity 65
Format of the Statement of Changes in Owners’ Equity 65
Vocabulary 67
Notes 67
3.5 Notes to Financial Statements 财务报表附注 67
Vocabulary 68
Notes 68
Exercises 69
Reading Material 3 72
知识扩展 81
Chapter 4 Current Assets 流动资产 82
听力练习 82
至理名言 82
微型案例 83
4.1 Cash and Its Control 现金及其控制 83
What is Cash 83
Internal Control Over Cash 84
Petty Cash Fund 85
Bank Reconciliation 85
Vocabulary 86
Notes 86
4.2 Marketable Securities 有价证券 87
What are Marketable Securities 87
Accounting for Marketable Securities 88
Vocabulary 88
Notes 89
4.3 Receivables 应收款项 89
What are receivables 90
Internal Control for Receivables 90
Allowance Method 91
Direct Write-off Method 92
Discounting Notes Receivables 92
Vocabulary 93
Notes 93
4.4 Inventories 存货 94
What is Inventory 95
Inventory System 95
The Various Inventory Costing Methods 96
Lower of Cost or Market (LCM) Method 97
Vocabulary 97
Notes 98
Exercises 99
Reading Material 4 103
知识扩展 104
Chapter 5 Non-Current Assets 非流动资产 106
听力练习 106
至理名言 106
微型案例 107
5.1 Fixed Assets 固定资产 107
What are Fixed Assets 108
Acquisition of Fixed Assets 108
Depreciation of Fixed Assets 109
Disposals of Fixed Assets 111
Impairment of Fixed Assets 112
Vocabulary 112
Notes 113
5.2 Intangible Assets 无形资产 114
What are Intangible Assets 115
Main Types of Intangible Assets 116
Vocabulary 117
Notes 117
5.3 Long-Term Investments 长期投资 118
What are Long-Term Investments 118
Accounting for Long-Term Equity Investments 119
Accounting for Debt Securities 120
Classification and Reporting of Investments 120
Vocabulary 121
Notes 121
Exercises 122
Reading Material 5 126
知识扩展 128
Chapter 6 Liabilities 负债 129
听力练习 129
至理名言 129
微型案例 129
6.1 Current Liabilities 流动负债 130
Accounts Payable and Advance from Customers 130
Notes Payable 131
Short-Term Loans 131
Current Maturities of Non-Current Debt 131
Payroll Liabilities 132
Taxes Payable 132
Vocabulary 132
Notes 133
6.2 Non-Current Liabilities 非流动负债 134
Bonds Payable 134
Capital Lease 136
Long-Term Loans 138
Vocabulary 138
Notes 139
Exercises 140
Reading Material 6 144
知识扩展 145
Chapter 7 Owners’ Equity 所有者权益 147
听力练习 147
至理名言 147
微型案例 148
7.1 Forms of Business Organization 企业组织形式 148
Sole Proprietorship 149
Partnership 149
Corporation 150
Vocabulary 151
Notes 152
7.2 Corporate Capital 公司资本 152
Types of Capital Stock 153
Authorized Stock 153
Accounting for Issuance of Stock 154
Treasury Stock 154
Vocabulary 155
Notes 155
7.3 Retained Earnings 留存收益 156
What are Retained Earnings 157
Restrictions and Appropriations 157
Vocabulary 158
Notes 158
7.4 Dividends 股利 159
Cash Dividends 160
Stock Dividends 160
Vocabulary 161
Notes 161
Exercises 162
Reading Material 7 165
知识扩展 167
Chapter 8 Financial Statement Analysis 财务报表分析 168
听力练习 168
至理名言 168
微型案例 168
8.1 An Introduction to Financial Statement Analysis 财务报表分析概述 169
An Outline of Financial Statement Analysis 170
Trend Analysis 170
Common-Size Statement Analysis 171
Vocabulary 172
Notes 172
8.2 Financial Ratio 财务比率 173
Activity Analysis 174
Liquidity Analysis 175
Long-Term Debt and Solvency Analysis 175
Profitability Analysis 176
Vocabulary 177
Notes 178
Exercises 179
Reading Material 8 182
知识扩展 184
Chapter 9 Management Accounting 管理会计 186
听力练习 186
至理名言 187
微型案例 187
9.1 An Introduction to Management Accounting 管理会计概述 187
What is Management Accounting 188
Comparison of Financial Accounting and Management Accounting 188
Comparison of Cost Accounting and Management Accounting 189
Vocabulary 189
Notes 190
9.2 The Classification of Costs 成本的分类 190
Manufacturing Costs and Non-Manufacturing Costs 191
Product Costs and Period Costs 192
Direct Costs and Indirect Costs 192
Variable Costs and Fixed Costs 193
Cost Concepts Relating to Decision Making 193
Vocabulary 194
Notes 195
9.3 Cost-Volume-Profit Analysis 本量利分析 196
What is Cost-Volume-Profit Analysis 196
Basic Assumptions 196
CVP Formulas 197
Break-Even Analysis and Margin of Safety 198
Vocabulary 199
Notes 199
9.4 Budgeting 预算 200
What is budget 200
Master Budget 201
Capital budget 201
Fixed Budget and Flexible Budget 202
Zero-Based Budget 202
Vocabulary 203
Notes 203
Exercises 204
Reading Material 9 208
知识扩展 209
Chapter 10 Auditing 审计 211
听力练习 211
至理名言 211
微型案例 212
10.1 An Overview of Auditing 审计学概述 212
Nature of Auditing 213
Distinction between Auditing and Accounting 213
Types of Audits 214
Certified Public Accountants 214
Professional Ethics and Fundamental Principles 215
Vocabulary 216
Notes 217
10.2 Audit Process 审计程序 218
Plan and Design an Audit Approach 219
Perform Tests of Controls and Substantive Tests of Transactions 220
Perform Analytical Procedures and Tests of Details of Balances 220
Complete the Audit and Issue an Audit Report 220
Vocabulary 221
Notes 221
10.3 Audit Report 审计报告 222
Standard Unqualified Audit Report 223
Unqualified Audit Report with Explanatory Paragraph 224
Conditions Requiring a Departure from an Unqualified Opinion 225
Types of Opinion Other than Unqualified 225
Materiality 226
Vocabulary 227
Notes 227
Exercises 228
Reading Material 10 232
知识扩展 234
Chapter 11 International Accounting Harmonization 国际会计协调 235
听力练习 235
至理名言 236
微型案例 236
11.1 An Overview of International Accounting 国际会计概述 236
What is International Acccounting 237
Accounting Harmonization 238
International Dimensions of Accounting 238
Vocabulary 239
Notes 239
11.2 Major Accounting Harmonization Organizations Among Governments 主要政府间会计
协调组织 240
European Union (EU) 241
International Organization of Securities Commissions (IOSCO) 242
International Federation of Accountants (IFAC) 242
United Nations Intergovernmental Working Group of Experts on International Standards
of Accounting and Reporting (ISAR) 243
Organization for Economic Cooperation and Development (OECD) 243
Major Websites 244
Vocabulary 246
Notes 247
11.3 International Accounting Standards Board 国际会计准则委员会 248
Organization of International Accounting Standards Board 248
Framework for the Preparation and Presentation of Financial Statements 249
IASs and IFRSs 250
Vocabulary 254
Notes 254
Exercises 255
Reading Material 11 259
知识扩展 265
References 268