初级会计专业英语：第2得到

　　一、读者对象本书的读者对象为以修毕《会计学原理》和《财务会计》的财经中专和职业技术高等会计专业的学生以及在职财会人员，英语语言水平应达到中级。二、学习目的（一）快速掌握财会专业通用英语词汇，以提高自己的语言技巧。（二）快速掌握西方财务会计基本知识，以提高自己的专业素质。三、内容安排（一）课文（Lessons）——以每一课文的标题为中心，介绍西方财务会计基本知识。（二）语言重点（LanguageFocus）——列示和解释每一课文应掌握的会计英语术语。1.词汇表（Glossary）2.术语注释（NotestotheKeyTerms）（三）复习（ReviewSections）——复习和运用每一课文所学概念及术语。包括以下内容：（四）参考译文（ReferenceVersion）——提供每一课文的中文翻译，以便对照原文学习。

暂缺《初级会计专业英语：第2得到》作者简介

1.OverviewofAccountiong会计概论
ImportanceofAccountingtoOrganizationsandIndividuals
FinancialAccountingandManagerialAccounting
2.AccountingElements会计要素
AssetsLiabilitiesOwners'EquityRevenuesEx-
pensesNetEarnings(orNetLoss)
3.BusinessTransactionsandAccountingEquation交易与会计恒等式
BuisinessTransactionsAccountingEquationAnalyzing
theEffectonTransactionsontheAccountingEquationAc-
countingEntityAssumption
4.LedgerAccounts分类帐户
LimitationoftheAccountingEquationinRecordingBusiness
TransactionsNatureofLedgerAccountsDouble-Entry
AccountingRecordingBusinessTransactionswithLedger
AccountsChartofAccounts
5.Journals日记帐
NatureofaJournalGeneralJournalSpecialJournals
RecordingBuisinessTransactionsinaJournal
6.FinancialStatements财务报表
BalanceSheetIncomeStatementStatementofOwners'
EquityRelationshipbetweenBalanceSheetand
IncomeStatement
7.TheAccountingCycle(1--4)会计循环(1—4)
AnalyzingTransactionsfromSourceDocumentsRecording
TransactionsinaJournalPostingfromJournalstoGeneral
(andSubsidiary)LedgerAccountsAdjustingSomeAccount
BalancesPreparingFinancialStatementsClosingTempo-
raryAccounts
8.TheAccountingCycle(5)会计循环(5)
PeriodicityAssumptionAdjustingEntries:Apportioning
RecordedCostsApportioningRecordedRevenueAccru-
ingUnrecordedExpensesAccruingUnrecordedRevenue
9.TheAccountingcycle(6--8)会计循环(6—8)
PreparationofFinancialStatementsPreparationofaWork-
sheetClosingEntriesReversingCertainAdjustingEn-
tries
10.AccountingforMerchandisingOperations(1)贸易活动的会计处理(1)
SalesRevenueSalesReturnsandAllowancesSalesDis-
countReportingSalesintheIncomeStatement
11.AccountingforMerchandisingOperations(2)贸易活动的会计处理(2)
PurchasesPurchasesReturnsandAllowancesPurchases
DiscountsCostofGoodsSoldPhYsicalInventory
SystemReportingCostofGoodsSoldintheIncomeState-
ment
12.Cash现金
CashDefinedBankCheckingAccountBankState-
mentBankReconciliationPettyCashFundRepor-
tingCashintheBalanceSheet
13.AccountsReceivableandBadDebts应收帐款与坏帐
TransactionsAffectingAccountsReceivableMeasurement
ofAccountsReceivableTransactionsAffectingBadDebts
MearsurementofBadDebtsAllowanceMethodandDirect
Write-offMethodReportingAccountsReceivableandBad
DebtsintheFinancialStatements
14.NotesReceivable应收票据
TransactionsAffectingNotesReceivableMeasurementof
NotesReceivableDiscountingNotesReceivableReport-
ingNotesReceivableintheBalanceSheet
15.Inventory存货
ItemsAccountedasInventoriesTakingInventoryInven-
toryPricingInventorySystemsEstimatingEnding
Inventories
16.Long-termAssets长期资产
NatureofLong-termAssetsTangibleAssetsandIntangible
AssetsAcquicitionofLong-termAssetsSubsequentAc-
countingforLong-termAssetsReportingofLong-termAs-
setsintheBalanceSheetDisposalofPlantAssets
17.DepreciationMethods折旧方法
FactorsAffectingDepreciationStraight-lineDepreciaton
Units-of-ProductionMethodSum-ofThe-Years'-Digits
MethodDouble-Declining-BalanceMethod
18.AccountsandNotesPayable应付帐款与应付票据
TransactionsAffectingAccountsandNotesPayableAc-
countingforAccountsandNotesPayableDiscountingNotes
PayableReportingAccountsandNotesPayableintheBal-
anceSheet
19.Long-termLiabilities长期负债
TransactionsAffectingLong-termLiabilitiesAccountingfor
Long-termLiabilitiesBondsPayableAmortizationof
PremiumorDiscountonBondsPayableReportingLong-
termLiabilitiesintheBalanceSheet
20.Owners'EquityofaPartnership合伙企业的业主权益
Owners'EquityAccountsforaPartnershipDistribution
ofNetIncometoPartnersWithdrawalsMadebyPartners
TheStatementofOwners'EquityPresentationofOwners'
EquityintheBalanceSheet
21.Shareholders'EquityofaCorporationPaid-inCapital股份公司的股东权益——缴入资本
Shareholders'EquityAccountsIssuanceofCapitalStocks
TreasuryStock
22.Shareholders'EquityofaCorporationRetainedEarnings股份公司的股东权益——留存收益
RetainedEarningsDividendsAppropriationofRetained
EarningsStatementofRetainedEarnings
23.StatememtofCashFlows现金流量表
DefinitionofCashFlowsImportanceofaStatementofCash
FlowsInformationContainedintheStatementofCash
FlowsOperatingActivitiesInvestingActivitiesFi-
nancingActivitiesIllustrationoftheStatementofCash
FlowstogetherwiththeIncomeStatementandtheBalanceSheet
foraCorporation
LanguageFocusandReviewSections
1.OverviewofAccounting
2.AccountingElements
3.BusinessTransactionsandAccountingEquation
4.LedgerAccounts
5.Journals
6.FinancialStatements
7.TheAccountingCycle(I--4)
8.TheAccountingCycle(5)
9.TheAccountingCycle(6--8)
10.AccountingforMerchandisingOperations(1)
11.AccountingforMerchandisingOperations(2)
12.Cash
13.AccountsReceivableandBadDebts
14.NotesReceivable
15.Inventory
16.Long-termAssets
17.DepreciationMethods
18.AccountsandNotesPayable
19.Long-termLiabilities
20.Owners'EquityofaPartnership
21.Shareholders'EquityofaCorporationPaid-in
Capital
22.Shareholders'EquityofaCorporationRetained
Earnings
23.StatememtofCashFlows
第1课会计概论
第2课会计要素
第3课交易与会计恒等式
第4课分类帐户
第5课财务报表
第7课会计循环(1—4)
第8课会计循环(5)
第9课会计循环(6—8)
第10课贸易活动的会计处理(1)
第1l课贸易活动的会计处理(2)
第12课现金
第13课应收帐款与坏帐
第14课应收票据
第15课存货
第16课长期资产
第17课折旧方法
第18课应付帐款与应付票据
第19课长期负债
第20课合伙企业的业主权益
第21课股份公司的股东权益——缴入资本
第22课股份公司的股东权益——留存收益
第23课现金流量表