面向21世纪应用型本科财会专业系列规划教材 会计英语【2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载】

面向21世纪应用型本科财会专业系列规划教材 会计英语PDF格式电子书版下载

注意：本站所有压缩包均有解压码： 点击下载压缩包解压工具

Chapter 1 The Overview of Accounting1

1.1 What Is Accounting1

1.2 The Accounting Concepts and Principles2

1.3 The Accounting Elements7

1.4 Accounting Equation9

1.5 Effect of Business Transactions upon the Accounting Equation9

Key Words,Phrases and Special Terms10

Assignments12

Reading13

Chapter 2 Accounting Cycle17

2.1 What Is Accounting Cycle17

2.2 The Account and Double-entry Accounting18

2.3 The Journal Entries21

2.4 Adjusting Entries23

2.5 Closing the Accounts26

Key Words,Phrases and Special Terms30

Assignments31

Reading32

Chapter 3 The Financial Statements36

3.1 The Balance Sheet37

3.2 The Income Statement39

3.3 The Statement of Cash Flows40

Key Words,Phrases and Special Terms45

Assignments46

Reading47

Chapter 4 Cash and Marketable Securities51

4.1 Cash51

4.2 Dealing with Cash52

4.3 Cash Management56

4.4 Marketable Securities58

Key Words,Phrases and Special Terms62

Assignments63

Reading66

Chapter 5 Accounts Receivable68

5 1 The Definition of Accounts Receivable68

5.2 Dealing with Uncollectible Accounts Receivable69

5.3 Alternative Approaches to Estimating Credit Losses75

5.4 Accounts Receivable Management78

Key Words,Phrases and Special Terms79

Assignments79

Reading80

Chapter 6 Inventory87

6.1 What Is Inventory87

6.2 Two Systems of Inventory Accounting88

6.3 Inventory Measurement89

Key Words,Phrases and Special Terms95

Assignments96

Reading97

Chapter 7 Long-Lived Assets101

7.1 Understanding long-lived Assets101

7.2 Acquisition of Plant Assets102

7.3 Depreciation104

7.4 Disposal of Plant Assets108

7.5 Intangible Assets110

76 Natural Resources115

Key Words.Phrases and Special Terms116

Assignments118

Reading120

Chapter 8 Current Liabilities123

8.1 The Concept of Current Liabilities123

8.2 Accounts Payable124

8.3 Notes Payable124

8.4 Sales Tax Payable125

8.5 The Current Portion of Long-term Debt126

8.6 Accrues Expenses126

8.7 Payroll Liabilities127

8.8 Unearned Revenues127

Key Words,Phrases and Special Terms128

Assignments128

Reading130

Chapter 9 Long-term Liabilities and Long-term Investments133

9.1 Long-term Liabilities133

9.2 Long-term investments140

Key Words,Phrases and Special Terms144

Assignments145

Reading147

Chapter 10 Stockholders'Equity—Partnership149

10.1 What is a Partnership150

10.2 Significant Features of a Partnership150

10.3 The Types of Partnerships152

10.4 Accounting Practices in Partnerships153

10.5 Allocating Partnership Net Income Among the Partners156

10.6 Admission of a New Partner160

10.7 Liquidation of a Partnership163

Key Words,Phrases and Special Terms165

Assignments166

Reading169

Chapter 11 Owner's Equity—Corporation170

11.1 What is a Corporation170

11.2 Significant Features of a Corporation171

11.3 Formation of a Corporation172

11.4 Stockholders'Equity176

11.5 Authorization and Issuance of Capital Stock178

11.6 Dividends and Stock Split180

11.7 Treasury stock184

Key Words,Phrases and Special Terms186

Assignments187

Reading190

Chapter 12 Financial Statement Analysis191

12.1 Objectives of Financial Statement Analysis191

12.2 Source of Financial Statement Analysis192

12.3 Horizontal Analysis194

12.4 Vertical Analysis199

12.5 Ratio Analysis204

Key Words,Phrases and Special Terms221

Assignments223

Reading226

Reference227