《会计英语(面向21世纪应用型本科财会专业系列规划教材)》(作者李慧)主要侧重于对财务会计专业知识的介绍,每章涉及内容介绍、英文课文、专业词汇与词组、练习题四部分基本内容,知识点设置合理,便于读者进行系统全面的学习。此外,为了帮助学生直接用英语领悟前沿的会计理论和方法,进一步加深对相关知识点的理解,本书在每章还增设了相关外文文献的阅读资料。此外,为了使学生在英语语境下更好地理解相关专业知识,避免过于依赖翻译资料,本书特意省去了中文译文部分。本书语言通俗易懂,兼顾了学生的专业基础和英语水平,适合广大高等院校的会计专业学生及社会上的自学人士使用。
本书第1~5章由山东建筑大学商学院李慧老师编写,第6~9章由山东建筑大学商学院孙园园老师编写,第10~12章由山东大学管理学院在读博士、山东建筑大学商学院李长娥老师编写。全书由李慧老师负责统筹总纂。
Chapter 1 The Overview of Accounting
1.1 What Is Accounting
1.2 The Accounting Concepts and Principles
1.3 The Accounting Elements
1.4 Accounting Equation
1.5 Effect of Business Transactions upon the Accounting Equation
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 2 Accounting Cycle
2.1 What Is Accounting Cycle
2.2 The Account and Double-entry Accounting
2.3 The Journal Entries
2.4 Adjusting Entries
2.5 Closing the Accounts
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 3 The Financial Statements
3. l The Balance Sheet
3.2 The Income Statement
3.3 The Statement of Cash Flows
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 4 Cash and Marketable Securities
4.1 Cash
4.2 Dealing with Cash
4.3 Cash Management
4.4 Marketable Securities
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 5 Accounts Receivable
5.1 The Definition of Accounts Receivable
5.2 Dealing with Uncollectible Accounts Receivable
5.3 Alternative Approaches to Estimating Credit Losses
5.4 Accounts Receivable Management
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 6 Inventory
6.1 What Is Inventory
6.2 Two Systems of Inventory Accounting
6.3 Inventory Measurement
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 7 Long-Lived Assets
7.1 Understanding long-lived Assets
7.2 Acquisition of Plant Assets
7.3 Depreciation
7.4 Disposal of Plant Assets
7.5 Intangible Assets
7.6 Natural Resources
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter8 Current Liabilities
8.1 The Concept of Current Liabilities
8.2 Accounts Payable
8.3 Notes Payable
8.4 Sales Tax Payable
8.5 The Current Portion of Long-term Debt
8.6 Accrues Expenses
8.7 Payroll Liabilities
8.8 Unearned Revenues
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 9 Long-term Liabilities and Long-term Investments
9.1 Long-term Liabilities
9.2 Long-term investments
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 10 Stockholders' Equity-- Partnership
10.1 What is a Partnership
10.2 Significant Features of a Partnership
10.3 The Types of Partnerships
10.4 Accounting Practices in Partnerships
10.5 Allocating Partnership Net Income Among the Partners
10.6 Admission of a New Partner
10.7 Liquidation of a Partnership
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 11 Owner's Equity--Corporation
11.1 What is a Corporation
11.2 Significant Features of a Corporation
11.3 Formation of a Corporation
11.4 Stockholders' Equity
11.5 Authorization and Issuance of Capital Stock
11.6 Dividends and Stock Split
11.7 Treasury stock
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 12 Financial Statement Analysis
12.1 Objectives of Financial Statement Analysis
12.2 Source of Financial Statement Analysis
12.3 Horizontal Analysis
12.4 Vertical Analysis
12.5 Ratio Analysis
Key Words, Phrases and Special Terms
Assignments
Reading
Reference