会计英语 第3版【2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载】

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Chapter 1 The Fundamental Concepts and Principles of Accounting1

1.1 What is Accounting1

1.2 Careers in Accounting5

1.3 Generally Accepted Accounting Principles8

1.4 Forms of Business Organizations10

Chapter 2 Financial Statements17

2.1 The Balance Sheet18

2.2 The Income Statement21

2.3 Statement of Cash Flows25

2.4 The Statement of Retained Earnings27

Chapter 3 The Accounting Cycle33

3.1 The Ledger34

3.2 The Journal37

3.3 The Trial Balance40

3.4 Adjusting Entries41

3.5 Closing the “Temporary” Equity Accounts45

Chapter 4 Current Assets54

4.1 Cash54

4.2 Short-term Investments60

4.3 Account Receivable61

4.4 Inventories66

Chapter 5 Plant Assets and Depreciation74

5.1 Major Categories of Plant Assets74

5.2 Acquisitions of Plant Assets75

5.3 Depreciation78

5.4 Disposal of Plant and Equipment82

5.5 Intangible Assets84

5.6 Natural Resources88

Chapter 6 Liability93

6.1 Current Liabilities93

6.2 Long-term Liabilities96

Chapter 7 Owners’ Equity—the Partnership106

7.1 Characteristics of a Partnership106

7.2 Accounting Procedure for the Owners’ Equity of a Partnership108

7.3 Admission of a New Partner110

7.4 Liquidation of a Partnership111

Chapter 8 Owners’ Equity—the Corporation115

8.1 Advantages and Disadvantages of the Corporation Form of Organization115

8.2 Formation of a Corporation117

8.3 Authorization and Issuance of Capital Stock118

8.4 Dividends123

8.5 Accounting for Retained Earnings126

8.6 Accounting for Corporate Income Taxes128

Chapter 9 Statement of Cash Flows132

9.1 A General Description of the Statement of Cash Flows132

9.2 How to Prepare the Statement of Cash Flows134

Chapter 10 Analysis of Financial Statement143

10.1 A General Description of Analysis of Financial Statement143

10.2 Basic Financal Ratios145

参考译文目录155

第1章 基本会计概念和原则155

1.1 什么是会计155

1.2 会计职业157

1.3 公认会计原则160

1.4 企业组织形式162

第2章 财务报表164

2.1 资产负债表164

2.2 利润表167

2.3 现金流量表170

2.4 留存收益表172

第3章 会计循环174

3.1 分类账175

3.2 日记账177

3.3 试算表179

3.4 调整分录181

3.5 结转权益性虚账户184

第4章 流动资产188

4.1 现金188

4.2 短期投资193

4.3 应收账款193

4.4 存货197

第5章 固定资产和折旧201

5.1 固定资产的主要类型201

5.2 固定资产的取得202

5.3 折旧204

5.4 固定资产的清理207

5.5 无形资产209

5.6 自然资源212

第6章 负债214

6.1 流动负债214

6.2 长期负债217

第7章 业主权益——合伙企业223

7.1 合伙企业的特征223

7.2 合伙企业业主权益的会计处理程序224

7.3 新合伙人入伙226

7.4 合伙企业的清算227

第8章 业主权益——股份有限公司230

8.1 股份有限公司组织的优缺点230

8.2 股份有限公司的组成231

8.3 股票的授权与发行233

8.4 股利236

8.5 留存收益的会计核算238

8.6 股份有限公司所得税的会计处理240

第9章 现金流量表241

9.1 现金流量表概述241

9.2 如何编制现金流量表243

第10章 财务报表分析249

10.1 财务报表分析概述249

10.2 基本的财务比率250

习题答案256

参考文献270