Accounting English 会计英语.doc

会计专业英语 Accounting English INTRODUCTION TO ACCOUNTING ENGLISH 5 CHAPTER 1 INTRODUCTION TO ACCOUNTING 6 § 1.1 THE IMPORTANCE OF ACCOUNTING （会计的重要性） 6 § 1.2．ACCOUNTING AS A PROFESSION （会计职业） 7 § 1.3．ACCOUNTING KNOWLEDGE SYSTEM（会计学科体系） 7 § 1.4．PROFESSIONAL ACCOUNTING BODIES（专业会计团体） 8 § 1.5．ACCOUNTING POLICIES AND ACCOUNTING STANDARD 9 （会计的法规体系和基本会计准则） 9 § 1.6．FUNDAMENTAL ACCOUNTING CONCEPTS (基本会计理念) 10 1.6. 1. FOUR BASIC ACCOUNTING ASSUMPTIONS 10 1.6.2. IMPORTANT BASIC ACCOUNTING PRINCIPLES 11 CHAPTER 2 THE ACCOUNTING ELEMENTS AND EQUATION 13 2.1．THE ACCOUNTING ELEMENTS 13 2.1.1 ASSETS 13 2.1.2 LIABILITIES 负债 14 2.1.3 OWNER’S EQUITY 所有者权益 14 2.1.4 REVENUE (INCOME) 收入 15 2.1.5 EXPENSE (OUTCOME) 费用 15 2.1.6 PROFIT/ LOSS 利润或亏损 15 2.2. THE ACCOUNTING EQUATION 16 2.2.1 THE ACCOUNTING EQUITATION（会计恒等式） 16 2.2.2 HOW THE BUSINESS TRANSACTIONS EFFECT ON THE ACCOUNTING EQUITATION (经济业务与会计恒等式的关系) 16 2.2.3 CONCLUSION 18 EXERCISES 18 CHAPTER 3 DOUBLE ENTRY ACCOUNTING LEDGER ACCOUNTS 19 3.1. THE DOUBLE ENTRY ACCOUNTING (复式记账) 19 3.2. APPLICATION OF DOUBLE-ENTRY ACCOUNTING PRINCIPLE (复式记账的应用) 21 3.3. THE LEDGER ACCOUNTS分类账户 22 3.3.1 THE LEDGER ACCOUNTS 22 3.3.2 PRACTICE: RECORD THE TRANSACTIONS ON THE RELEVANT LEDGER ACCOUNTS (实训: 登T型账) 23 3.4 TRIAL BALANCE (试算平衡) 26 26 TABLE 3.4 :TRIAL BALANCE (试算平衡表) 27 CHAPTER 4 TRANSACTIONS DOUBLE-ENTRY ACCOUNTING 31 4.1. INTRODUCTION OF BUSINESS OPERATIONS: 31 4.2. ACCOUNTING FOR MERCHANDISING BUSINESSES 33 4.2.1 ACCOUNTING FOR SUPPLYING TRANSACTIONS(供应过程的会计核算) 33 MERCHANDISES / INVENTORY（存货, 货物） 33 4.2.2 ACCOUNTING FOR SALES TRANSACTIONS（销售过程的会计核算） 37 4.3. MANUFACTURING BUSINESS 40 4.3.1 INTRODUCTION OF MANUFACTURING CYCLES 40 4.3.2 ACCOUNTING FOR MANUFACTURING PROCESSES (生产过程的会计核算) 41 4.4. REVISION CLASSES 43 CHAPTER 5 BASIC FINANCIAL STATEMENT 45 5.1. BALANCE SHEETS (资产负债表) 45 5.1.1 EXHIBITION5-1: BALANCE SHEET 46 5.1.2 PRACTICAL EXAMPLE OF BALANCE SHEET 48 -- PRACTICAL EXAMPLE 1(实例 1 ): BALANCE SHEET OF ABC CO. LTD 48 -- PRACTICAL EXAMPLE