会计英语(通用版) 本书特色

　　《“十二五”普通高等教育本科国家级规划教材·普通高等教育“十一五”国家级规划教材·上海财经大学精品课程系列教材：会计英语(通用版)》每一课有自测题、练习题、问题以及一个小案例，以使读者通过练习，掌握所学内容。自测题答案在每一课的*后一页，练习题和问题的参考答案在书本的*后附录中。为了便于教师教学和读者自学的需要，《“十二五”普通高等教育本科国家级规划教材·普通高等教育“十一五”国家级规划教材·上海财经大学精品课程系列教材：会计英语(通用版)》附有教学用课件。

会计英语(通用版) 内容简介

本书介绍了会计英语的相关知识。主要内容包括: 会计总论 ; 记录经济业务 ; 账项调整、报表编制以及会计循环的完成 ; 现金、交易性证券和应收款项的会计处理等。

会计英语(通用版) 目录

1 An Introduction to Accounting
1.1 Accounting is an Information System
1.2 Forms of Organization
1.3 The Framework for the Preparation and Presentation of Financial Statements
Introducing componen，ts of the Framework
1.4 Understanding of Financial Statements
Statement of Financial Position，（Balan，ce Sheet）
Statement of Comprehensive Income（Income Statement）
Statement of Changes in， Owner's Equity／Statement of Retained Earnings
Statement of Cash Flows
1.5 Accounting and its Profession
1.6 Accounting Elements and Using the Accounting Equation
What is Accounting Equation？
Effects of Transactions on the Accounting Equation
1.7 Ethics in Accounting
Some Basic Ethical Standards
Demonstration Problem
Vocabulary
Self—Test Questions
Discussion Questions
Exercises
Problems
Mini—Case
2 Recording Transactions
2.1 Economic Events and Business Documents
2.2 T Accounts and Debit & Credit
Types of Accounts
Chart of Accounts and Ledger
The Accoun，tin，g Equation and the Rules of Debits and Credits
Normal Balances
2.3 Journalizing and Posting Transactions
Journalizing Transactions
Posting Transactions
2.4 Preparing a Trial Balance
Trial Balance
Locating and Correcting Errors
Formatting Conventions
2.5 Practices in China
Receipt Vouchers
Payment Vouchers
Transfer Vouchers
2.6 Using the Information—the Debt Ratio
Demonstration Problem
Vocabulary
Self—Test Questions
Discussion Questions
Exercises
Problems
Mini—Case
3 Adjusting the Accounts， Preparing the Statements， and Completing the Accounting Cycle
3.1 The Need for Adjustments
Time Period Principle
Need for Adjustments at the End of an Accounting Period
Accrual and Cash Basis of Accounting
3.2 Adjusting the Accounts
Prepaid Expenses
Depreciation
Unearned Revenues
Accrued Expenses
Accrued Revenues
3.3 Adjusted Trial Balance and Preparation of Financial Statements
3.4 Using the Worksheet
Purpose of the Worksheet
Preparing Worksheets
3.5 Closing Entries
Purpose of Closing Entries
Preparing the Closing Entries
3.6 Post—closing Trial Balance
3.7.The Accounting Cycle
3.8 Practices in China
3.9 Classification of Balance Sheetltems
Assets
Liabilities
Owner's Equity
3.10 Using the Information—the Current Ratio
Demonstration Problem
Vocabulary
Self—Test Questions
Discussion Questions
Exercises
Problems
Mini—Case
4 Accounting for Cash， Trading Securities and Receivables
4.1 Cash， Cash Equivalents， and Liquidity
4.2 Internal Control over Cash
Purposes and Broad Principles of Internal Control Procedures
The Characteristics of an Effective System of Internal Control
Internal Control for Cash
4.3 The Petty Cash Fund
Establishing the Fund
Making Petty Cash Payments
Reimbursing the Fund
4.4 Reconciling the Bank Balance
Bank Statement
Need for Reconciling the Bank Balance
Steps in， Reconciling the Bank Balance
4.5 Trading Securities
Accounting for Trading Securities
Balance Sheet Presentation
4.6 Credit Sales and Bad Debts

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