会计英语_PDF下载[154MB-百度云]叶建芳，孙红星，叶建平主编

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本书介绍了借贷记账法下的会计循环程序, 包括业务分析、序时日记账填制、过入总分类账、期末账项调整、结账和财务报表编制等 ; 并按资产、负债和权益要素, 介绍了现金、短期投资和应收款项、存货和销售成本、长期投资、固定资产和无形资产、流动及非流动负债、股东权益等的会计处理要点, 介绍了现金流量表的性质和编制方法, 并提供了中英文对照的财务报表附注及各纳税申报表, 同时根据我国会计准则建设与国际会计准则趋同的*新情况以及“营改增”的*新变化, 做了及时修订, 阐述了国际会计准则下的财务报表编报框架以及财务信息质量特征。

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Chapter 1 An Introduction to Accounting1．1 Accounting is an Information System1．2 Forms of Organization1．3 The Framework for the Preparation and Presentation of Financial Statements1．4 Understanding of Financial Statements1．5 Accounting and Its Profession1．6 Accounting Elements and Using the Accounting Equation1．7 Professional Ethics in Accounting1．8 Convergence of Accounting Standards and Chinese Accounting Standards： Development and ImplementationVocabularySelf-test QuestionsExercisesAnswers to Self-test QuestionsChapter 2 Accounting Cycle2．1 T-account and Debit & Credit2．2 Journalizing and Posting Transactions2．3 Preparing a Trial Balance2．4 Adjusting the Accounts2．5 Adjusted Trial Balance and Preparation of Financial Statements2．6 The Worksheet2．7 Closing2．8 The Accounting Cycle Summary2．9 Classification of Statement of Financial Position ItemsVocabularySelf-test QuestionsExercisesAnswers to Self-test QuestionsChapter 3 Current Assets3．1 Cash3．2 Fair Value through Profit or Loss Investments3．3 Notes Receivable3．4 Accounts Receivable3．5 InventoriesVocabularySelf-test QuestionsExercisesAnswers to Self-test QuestionsChapter 4 Non-current Assets4．1 Fixed Assets4．2 Natural Resources4．3 Intangible Assets4．4 Impairment of Fixed Assets4．5 Long-term Investments4．6 Impairment of Long-term InvestmentsVocabularySelf-test QuestionsExercisesAnswers to Self-test QuestionsChapter 5 Liabilities5．1 Current Liabilities5．2 Non-current LiabilitiesVocabularySelf-test QuestionsExercisesAnswers to Self-test QuestionsChapter 6 Owners’ Equity6．1 Forms of Organization6．2 Stockholders’ Rights6．3 Accounting for Stock Issues6．4 Treasury Stock6．5 Preferred Stock6．6 Dividends and Stock Splits6．7 Accounting for Retained Earnings6．8 Statement Presentation and AnalysisVocabularySelf-test QuestionsExercisesAnswers to Self-test QuestionsChapter 7 Revenue and Expense Recognition and Income Statement Presentation7．1 Revenue Recognition Concepts7．2 Revenue Recognition at Delivery7．3 Revenue Recognition before Delivery7．4 Revenue Recognition after Delivery7．5 Long-term Contracts7．6 Revenue Recognition for Service Sales7．7 Recognition of Gains and Losses7．8 Expense Recognition7．9 Presentation of the Income StatementVocabularySelf-test QuestionsExercisesAnswers to Self-test QuestionsChapter 8 Statement of Cash Flows and Financial Statement Analysis8．1 Cash and Cash Equivalents8．2 Classification of Cash Receipts and Cash Payments8．3 Preparing Statement of Cash Flows——Direct Method8．4 Preparing Statement of Cash F]ows——Indirect Method8．5 Determining Cash Flows from Investing Activities8．6 Determining Cash Flows from Financing Activities8．7 Presenting the Information in the Form of the Statement of Cash Flows8．8 Usefulness of the Statement of Cash Flows8．9 Financial Statement Analysis： Vertical and Horizontal8．10 Ratio AnalysisVocabularySelf-test QuestionsExercisesAnswers to Self-test QuestionsAppendix1． Balance Sheet2． Income Statement3． Statement of Changes in Owners’ Equity4． Statement of Cash Flows5． The Disclosure of Supplementary Information to Statement of Cash Flows6． Disclosure of Information and Accounts Required7． VAT Return Form8． Consumption Tax Return Form9． Annual Return Form of the People’s Republic of China on Corporate Income Tax10． Individual Income Tax Return Form