会计英语

Chapter 1 Introduction I. Accounting Definition II. Functions of Accounting III. Bookkeeping and Accountion IV. Types of Business Organizations Exercises Chapter 2 Accounting Equation I. Assets, Liabilities and Capital II. Accounting Equation III. Tra nsactions and Their Effects on the Accoun ting Equation Exercises Chapter 3 The Double-Entry System I. The account II. The Chart of Accounts III. Debits and Credits IV. Permanent and Temporary Accounts V. The Ledger VI. The Trial Balance Exercises Chapter 4 Journalizing and Posting I. The Journal II. Journalizing III. Posting Exercises Chapter 5 The Financial Statements I. The Forms of Financial Statements II. The Income Statement III. The Balance Sheet IV. The Capital Statement V. The Classfied Financial Statements Exercises Chapter 6 Adjustment I. Accrual Basis and Cash Basis Accounting II. Adjustments to the Accounts III. Closing Entries IV. Ruling Accounts V. The Post-osing Trial Balance Exercises Chapter 7 Worksheet I. The Accounting Cycle II. The Worksheet III. The Steps in Preparing the Worksheet IV. The Function of the Worksheet Exercises Chapter 8 Merchandising Operations I. Trade Discounts II. Cash Discounts III. Merchandise Inventory IV. Purchase of Merchandise Inventory V. Sales of Merchandise Inventory VI. Sales Taxes vII. Cost of Goods Sold VIII. Operating Expenses IX. The Income Statement for Merchandising Company Exercises Chapter 9 Special Journals and Subsidiary Ledgers I. Special Journals and the General Journal II. Special Ledgers (Subsidiary Ledgers) III. Sales Journal IV. Cash Receipts Journal V. Purchases Journal VI. Cash Disbursements Journal Exercises Chapter 10 Cash and its Control I. The Significance of Cash Control II. Controlling Cash Receipts III. Controlling Cash Disbursements IV. Controlling Cash Balances V. Bank Statements VI. Preparation of a Bank Reconciliation VII. The Entries from the Reconciliation VIII. Petty Cash Fund Exercises Chapter 11 Accounts Receivable and Notes Receivable I. Classification of Receivables II. Uncollectible Accounts III. Notes Receivable IV. Discounting a Note Receivable V. Dishonoured Notes Receivable Exercises Chapter 12 Current Liabilities and Long-term Lia bilities I. Current Liabilities of Known Amount II. Current Liabilities to be Estimated III. Contingent Liabilities IV. Mortgage V. Bonds Payable Exercises Chapter 13 Inventory Measurements I. The Necessity of the Measurement of Merchan- dise Inventory II. Inventory Systems III. The Methods of Inventory Measurement IV. The Methods of Estimating Inventory Exercises Chapter 14 Long--term Assets and Their Depreciations I. Classification of Long--term Assets II. The Nature of Depreciation III. The Commonly Used Depreciation Methods IV. The Accelerated Depreciation Methods Exercises Chapter 15 Payroll Accounting I. Payroll Register II. Gross Pay and Net Pay III. Payroll Deductions IV. The Entries for the Payroll Accounting Exercises Chapter 16 Partnership Accounting I. Characteristics of a Partnership II. Formation of a Partnership III. Division of Net Income and Loss IV. Admission of a New Partner V. Liquidation of a Partnership Exercises Chapter 17 Corporation Accounting I. Characteristics of a Corporation II. Corporate Terminology III. Common Stock IV. Preferred Stock V. Issue of Stock VI. Treasury Stock VI. Equity Accounting for the Corporation Exercises Chapter 18 Accounting Concepts and Principles I. Accounting Entity Concept II. Going Concern Concept III. Money Measurement Concept IV. Accounting Period Concept V. Historical Cost Principle VI. Objectivity Principle VII. The Realization Principle and Matching Principle VIII. The Conservatism Principle IX. Consistency Principle X. Full-isclosure Principle Exercises