圖書簡介

        會計是通用的商業(yè)語言。隨著經(jīng)濟全球化的發(fā)展，會計的國際趨同已是必然。無論是觀念的國際化還是規(guī)則的國際化，都離不開語言的溝通。因此，用英語學習會計知識是會計專業(yè)學生的迫切要求，用英語獲取會計信息是所有經(jīng)濟活動參與者的現(xiàn)實需要。沈洪濤編著的《會計英語》內容都是選自北美經(jīng)典的會計學教材，全面地覆蓋了會計學的主要專業(yè)領域。

目錄

Lecture 1 Introduction to Financial Accounting (Financial Statements)
  1.1 Financial Accounting
  1.2 GAAP
  1.3 Financial Statement
    1.3.1 Income Statement
    1.3.2 Statement of Retained Earnings
    1.3.3 Balance Sheet (Statement of Financial Position)
    1.3.4 Statement of Owner's Equity
    1.3.5 Cash Flow Statement
Lecture 2 Accounting Cycle
  2.1 Analyze Transactions from Source Document
    2.l.1 Source Document
    2.1.2 Account
  2.2 Record in Journals
  2.3 Post to General Ledger
  2.4 The Trial Balance
  2.5 Adjust the General Ledger Accounts
  2.5.1 Accrual Basis of Accounting
  2.5.2 Adjusting Entries
  2.6 Preparing Financial Statements
  2.7 Preparing Closing Entries
  2.8 Preparing a Post-Closing Trial Balance
Lecture 3 Accounting for Current Assets
  3.1 Cash
    3.1.1 Internal Control over Cash Receipts
    3.1.2 Internal Control over Cash Disbursements
    3.1.3 Petty Cash Fund
    3.1.4 Reconciling the Bank Account
  3.2 Accounting for Receivables
  3.3 Inventory
Lecture 4 Accounting for Long-Term Assets
  4.1 Plant Assets
    4.1.1 Cost of Plant Assets
    4.1.2 Depreciation
  4.2 Long-Term Investments
    4.2.1 Accounting for Debt Investments
    4.2.2 Accounting for Stock Investments
  4.3 Intangible Assets
Lecture 5 Accounting for Liabilities
  5.1 Current Liabilities
    5.1.1 Notes Payable
    5.1.2 Payroll and Payroll Taxes Payable
    5.1.3 Unearned Revenues
    5.1.4 Current Maturities of Long-Term Debt
  5.2 Long-Term Liabilities
    5.2.1 Bonds
    5.2.2 Types of Bonds
    5.2.3 Issuing Bonds at Face Value
    5.2.4 Issuing Bonds at a Discount or Premium
    5.2.5 Effective-Interest Method of Bond Amortization
    5.2.6 Straight-Line Amortization
Lecture 6 Accounting for Equity
  6.1 The Corporate Form of Organization
  6.2 Ownership Rights of Stockholders
  6.3 Corporate Capital
    6.3.1 Accounting for Common Stock Issues
    6.3.2 Dividends
    6.3.3 Retained Earnings
Lecture 7 Financial Statement Analysis
  7.1 Tools of Financial Statement Analysis
  7.2 Ratio Analysis
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