李海红编著《实用会计英语第一章》中英文对照.docVIP

CONTENTS 目录 Chapter 1 General View of Accounting .................................. 1 第一章 会计学概况 Chapter 2 Forms of Business Organization ......................... 9 企业组织形式 Chapter 3 Accounting Equation and Illustration ................... 17 会计 等式 和 举例说明 Chapter 4 Accounts ........................................................... 24 账户（科目、账款、账目） Chapter 5 Double-Entry System ........................................ 32 复式记账 制（制度、体系、系统） Chapter 6 Journalizing ....................................................... 39 记日记账 Chapter 7 Posting and Trial Balance ................................. 46 过账 和 试算平衡表 Chapter 8 Adjustments..........................................................55 调账 Chapter 9 Financial Statements ...................................... 63 财务报表 Chapter 10 Closing Entries ................................................69 结账 分录 Chapter 11 Sales and Purchases ...................................... 81 销货 和 购货 Chapter 12 Cash and Marketable Securities ..................... 87 现金 和 有价 证券 Chapter 13 Accounts Receivable ................................... 92 应收账款 Chapter 14 Notes Receivable ......................................... 97 应收票据 Chapter 15 Inventories ................................................. 103 存货 盘点 to take inventories at the end of accounting period 在会计期末盘点存货 Chapter 16 Plant Assets ............................................... 109 厂房设备资产 Chapter 17 Bonds Payable ................................................. 117 应付债券 Chapter 18 Capital Stocks ..................................................122 股本 Reference Answer..................................................................127 参考答案  Chapter 1 General View of Accounting会计学概况 As one of the oldest professions, 作为历史最古老的职业之一， accou