會計專業(yè)英語

Part 1 Accounting Introductions會計總論
Unit 1 Accounting and Its Environment會計與會計環(huán)境
1.1Nature and Content of Accounting
1.2 Objectives of Financial Reporting Unit 2 Accounting Concepts and Basic Conventions會計概念與基本慣例
2.1 Accounting Is an Information System
2.2 Conventions of Accounting Unit 3 Accounting Elements and Accounting Equation會計要素與會計等式
3.1 Accounting Elements
3.2 Accounting Equation Unit 4 Accounts aid Double-entry Bookkeeping System賬戶與復(fù)式記賬法
4.1The Account
4.2 Double-entry Bookkeeping System Unit 5 Ledgers and Journals分類賬與日記賬
5.1Ledgers
5.2 Journals Urut 6 Recording Transactions Illustration記錄交易實例
6.1 Illustrative Problem Ⅰ
6.2 Illustrative ProblemⅡ
Unit 7 The Accounting Cycle會計循環(huán)
7.1 Fundamentals and Analyze Transactions
7.2 Record the Transactions in Journal
7.3 Post to Ledger Accounts
7.4 Prepare a Trial Balance
7.5 Make Adjusting Entries
7.6 Prepare Financial Statements
7.7 Journalize and Post Closing Entries
7.8 Prepared Closed Trial Balance
Unit 8 Financial Statements財務(wù)報表
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財務(wù)會計 Urut 9 Assets（I）-Current Assets資產(chǎn)（Ⅰ）-流動資產(chǎn)
9.1 Internal Control and Cash
9.2 Receivables
9.3 Inventory（Ⅰ）
9.4 Inventory（Ⅱ）
Unit 10 Assets（Ⅱ）-Noncurrent Assets資產(chǎn)（Ⅱ）-非流動資產(chǎn)
10.1 Plant and Equipment
10.2 Intangible Assets
10.3 Long-term Investment
Unit 11 Liabilities負債
11.1 Current Liabilities
11.2 Long-term Liabilities
Unit 12 Stockholders' Equity股東權(quán)益
12.1 Introduction of Stockholders' Equity
12.2 Stock Urut 13 Performance業(yè)績
13.1 Revenue
13.2 Expenses
Unit 14 Financial Statement Analysis財務(wù)報表分析
14.1 Framework for Financial Statement Analysis
14.2 Techniques of Analysis
14.3 Ratio Analysis
Part 3 Cost and Management Accounting成本與管理會計
Unit 15 Costs Analysis成本分析
15.1 Introduction of Cost Accounting
15.2 Cost Behavior
15.3 Cost-volume-profit Analysis Urut 16 Cost Method成本法
16.1 Job Order Costing
16.2 Process Costing
16.3 Activity-based Costing （ABC）
16.4 Standard Costing
Unit 17 Budgeting and Budgeting Control預(yù)算及預(yù)算控制
17.1 Budgeting and Planning
17.2 The Budgets-setting Process
17.3 Variance and Budgeting Control
參考文獻