初級會計專業(yè)英語：第2得到

1.OverviewofAccountiong會計概論
ImportanceofAccountingtoOrganizationsandIndividuals
FinancialAccountingandManagerialAccounting
2.AccountingElements會計要素
AssetsLiabilitiesOwners'EquityRevenuesEx-
pensesNetEarnings(orNetLoss)
3.BusinessTransactionsandAccountingEquation交易與會計恒等式
BuisinessTransactionsAccountingEquationAnalyzing
theEffectonTransactionsontheAccountingEquationAc-
countingEntityAssumption
4.LedgerAccounts分類帳戶
LimitationoftheAccountingEquationinRecordingBusiness
TransactionsNatureofLedgerAccountsDouble-Entry
AccountingRecordingBusinessTransactionswithLedger
AccountsChartofAccounts
5.Journals日記帳
NatureofaJournalGeneralJournalSpecialJournals
RecordingBuisinessTransactionsinaJournal
6.FinancialStatements財務報表
BalanceSheetIncomeStatementStatementofOwners'
EquityRelationshipbetweenBalanceSheetand
IncomeStatement
7.TheAccountingCycle(1--4)會計循環(huán)(1—4)
AnalyzingTransactionsfromSourceDocumentsRecording
TransactionsinaJournalPostingfromJournalstoGeneral
(andSubsidiary)LedgerAccountsAdjustingSomeAccount
BalancesPreparingFinancialStatementsClosingTempo-
raryAccounts
8.TheAccountingCycle(5)會計循環(huán)(5)
PeriodicityAssumptionAdjustingEntries:Apportioning
RecordedCostsApportioningRecordedRevenueAccru-
ingUnrecordedExpensesAccruingUnrecordedRevenue
9.TheAccountingcycle(6--8)會計循環(huán)(6—8)
PreparationofFinancialStatementsPreparationofaWork-
sheetClosingEntriesReversingCertainAdjustingEn-
tries
10.AccountingforMerchandisingOperations(1)貿易活動的會計處理(1)
SalesRevenueSalesReturnsandAllowancesSalesDis-
countReportingSalesintheIncomeStatement
11.AccountingforMerchandisingOperations(2)貿易活動的會計處理(2)
PurchasesPurchasesReturnsandAllowancesPurchases
DiscountsCostofGoodsSoldPhYsicalInventory
SystemReportingCostofGoodsSoldintheIncomeState-
ment
12.Cash現(xiàn)金
CashDefinedBankCheckingAccountBankState-
mentBankReconciliationPettyCashFundRepor-
tingCashintheBalanceSheet
13.AccountsReceivableandBadDebts應收帳款與壞帳
TransactionsAffectingAccountsReceivableMeasurement
ofAccountsReceivableTransactionsAffectingBadDebts
MearsurementofBadDebtsAllowanceMethodandDirect
Write-offMethodReportingAccountsReceivableandBad
DebtsintheFinancialStatements
14.NotesReceivable應收票據(jù)
TransactionsAffectingNotesReceivableMeasurementof
NotesReceivableDiscountingNotesReceivableReport-
ingNotesReceivableintheBalanceSheet
15.Inventory存貨
ItemsAccountedasInventoriesTakingInventoryInven-
toryPricingInventorySystemsEstimatingEnding
Inventories
16.Long-termAssets長期資產(chǎn)
NatureofLong-termAssetsTangibleAssetsandIntangible
AssetsAcquicitionofLong-termAssetsSubsequentAc-
countingforLong-termAssetsReportingofLong-termAs-
setsintheBalanceSheetDisposalofPlantAssets
17.DepreciationMethods折舊方法
FactorsAffectingDepreciationStraight-lineDepreciaton
Units-of-ProductionMethodSum-ofThe-Years'-Digits
MethodDouble-Declining-BalanceMethod
18.AccountsandNotesPayable應付帳款與應付票據(jù)
TransactionsAffectingAccountsandNotesPayableAc-
countingforAccountsandNotesPayableDiscountingNotes
PayableReportingAccountsandNotesPayableintheBal-
anceSheet
19.Long-termLiabilities長期負債
TransactionsAffectingLong-termLiabilitiesAccountingfor
Long-termLiabilitiesBondsPayableAmortizationof
PremiumorDiscountonBondsPayableReportingLong-
termLiabilitiesintheBalanceSheet
20.Owners'EquityofaPartnership合伙企業(yè)的業(yè)主權益
Owners'EquityAccountsforaPartnershipDistribution
ofNetIncometoPartnersWithdrawalsMadebyPartners
TheStatementofOwners'EquityPresentationofOwners'
EquityintheBalanceSheet
21.Shareholders'EquityofaCorporationPaid-inCapital股份公司的股東權益——繳入資本
Shareholders'EquityAccountsIssuanceofCapitalStocks
TreasuryStock
22.Shareholders'EquityofaCorporationRetainedEarnings股份公司的股東權益——留存收益
RetainedEarningsDividendsAppropriationofRetained
EarningsStatementofRetainedEarnings
23.StatememtofCashFlows現(xiàn)金流量表
DefinitionofCashFlowsImportanceofaStatementofCash
FlowsInformationContainedintheStatementofCash
FlowsOperatingActivitiesInvestingActivitiesFi-
nancingActivitiesIllustrationoftheStatementofCash
FlowstogetherwiththeIncomeStatementandtheBalanceSheet
foraCorporation
LanguageFocusandReviewSections
1.OverviewofAccounting
2.AccountingElements
3.BusinessTransactionsandAccountingEquation
4.LedgerAccounts
5.Journals
6.FinancialStatements
7.TheAccountingCycle(I--4)
8.TheAccountingCycle(5)
9.TheAccountingCycle(6--8)
10.AccountingforMerchandisingOperations(1)
11.AccountingforMerchandisingOperations(2)
12.Cash
13.AccountsReceivableandBadDebts
14.NotesReceivable
15.Inventory
16.Long-termAssets
17.DepreciationMethods
18.AccountsandNotesPayable
19.Long-termLiabilities
20.Owners'EquityofaPartnership
21.Shareholders'EquityofaCorporationPaid-in
Capital
22.Shareholders'EquityofaCorporationRetained
Earnings
23.StatememtofCashFlows
第1課會計概論
第2課會計要素
第3課交易與會計恒等式
第4課分類帳戶
第5課財務報表
第7課會計循環(huán)(1—4)
第8課會計循環(huán)(5)
第9課會計循環(huán)(6—8)
第10課貿易活動的會計處理(1)
第1l課貿易活動的會計處理(2)
第12課現(xiàn)金
第13課應收帳款與壞帳
第14課應收票據(jù)
第15課存貨
第16課長期資產(chǎn)
第17課折舊方法
第18課應付帳款與應付票據(jù)
第19課長期負債
第20課合伙企業(yè)的業(yè)主權益
第21課股份公司的股東權益——繳入資本
第22課股份公司的股東權益——留存收益
第23課現(xiàn)金流量表