会计学专业英语.docVIP

会计学专业英语编写提纲 太原理工大学 李竹梅 Chapter 1 Introduction to financial statements Unite one Forms of business organization Sole proprietorship , partnership and company Unite two Fsers and uses of financial information Internal users External users Financing activities Investing activities Operating activities Unite three Fssumptions, principles and qualitative characteristics Assumptions and principles Qualitative characteristics Constrains in accounting Unite four Financial statements and the basic accounting equation Income statement Statement of changes in equity Balance sheet Cash flow statement Chapter 2 The accounting information system Unite one The accounting information system Unite two Accounting transactions and events Analyzing transactions Summary of accounting transactions Unite three The account Debits and credits Debits and credits procedures Equity relationships Unite four Steps in the recording process The journal Chart of accounts The general ledger Posting Unite five The trial balance Chapter 3 Accrual accounting concepts Unite one Timing issues Revenue recognition criteria Expense recognition criteria Accrual versus cash basis of accounting Unite two The basics of adjusting entries Types of adjusting entries Adjusting entries for prepayments Adjusting entries for accruals Summary of basic relationships Unite three The adjusted trial balance and financial statements Preparing the adjusted trial balance Preparing financial statements Unite four Closing the books Chapter 4 Reporting and analyzing current assets Unite one Cash and receivables Cash Receivables Unite two Inventories Recording purchases of inventories Recording sales of inventories Periodic inventories system Inventory cost flow methods Valuing inventory at the lower of coat and market Analysis of inventory Chapter 5 Reporting and analyzing non-current assets Unite one Property, plant and equipment Determining the cost of property, plant and equipment Accounting for property, plant an