《会计英语》内容简介：随着我国会计国际化进程的不断加快，将专业英语教学引入成人教育会计专业已经刻不容缓，这将大大提升学生的专业能力和执业水平。《会计英语》主要以接受成人教育的学生为对象，在知识结构、难易程度、语言表达等方面均力求符合成人教育的特点，理论与实务有机结合。在《会计英语》的编写过程中，编者参阅了美国多个最新版本的会计教科书，着重介绍会计的基本理论、方法和概念，充分体现了会计学科的系统性和专业性。

Chapter 1 Accounting and Business Organization
1.1 Types of Businesses
1.2 Types of Business Organizations
1.3 The Role of Accounting in Business
1.4 Profession of Accounting
1.5 Generally Accepted Accounting Principles
1.6 Accounting Equation
1.7 Financial Statements and Interrelationships among Them
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Chapter 2 Analyzing Transactions,
2.1 Using Accounts to Record Transactions
2.2 Journal
2.3 Double-Entry Accounting System
2.4 Posting Journal Entries to Accounts
2.5 Trial Balance
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Chapter 3 Adjusting Process
3.1 Types of Accounts Requiring Adjustment
3.2 Adjusting Entries
3.3 Summary of the Adjusting Process
3.4 Adjusted Trial Balance
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Chapter 4 Closing Entries and Accounting Cycle
4.1 The Reasons for Closing the Accounts
4.2 Closing Steps and Closing Entries
4.3 Post-Closing Trial Balance
4.4 Accounting Cycle
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Chapter 5 Inventories
5.1 Inventory Cost Flow Assumptions
5.2 Perpetual Inventory System
5.3 Periodic Inventory System
5.4 Estimating Inventory Cost
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Chapter 6 Receivables
6.1 Classifications of Receivable
6.2 Uncollectihle Receivable
6.3 Direct Write.off Method for Uncollectible Accounts
6.4 Allowance Method Uncollectible Accounts
6.5 Notes Receivable
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Chapter 7 Fixed Assets and Intangible Assets
7.1 Nature of Fixed Assets
7.2 Accounting for Depreciation
7.3 Disposal of Fixed Assets
7.4 Intangible Assets
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Chapter 8 Current Liabilities and Contingent Liabilities8
8.1 Current Liabilities
8.2 Contingent Liabilities
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Chapter 9 Partnerships
9.1 Characteristics of a Partnership
9.2 Forming a Partnership
9.3 Dividing Income
9.4 Admitting a Partner
9.5 Withdrawal of a Partner
9.6 Liquidating Partnerships
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Chapter 10 Corporations
10.1 Characteristics of a Corporation1
10.2 Advantages of the Corporate Form of Organization
10.3 Disadvantages of the Corporate Form of O~ganization
10.4 Formation of a Corporation
10.5 Charactestics and Classes of Stock
10.6 Issuing Stock
10.7 Cash Dividends
10.8 Stock Dividendslll
10.9 Stockholders’Equity Section in the Balance Sheet1 1
10.10 Stock Splits
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Chapter 11 Bonds Payable
11.1 Characteristics of Bonds
11.2 Types of Bond
11.3 Tax advantage of bond financing
11.4 Bonds Issued at Face Amount
11.5 Bonds Issued at a Discount
11.6 Bonds Issued at a Premium
11.7 Bonds Sinking Funds
11.8 Bond Redemption
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Chapter 12 Financial Statements Analysis1 3
12.1 Basic Analytical Procedures
12.2 Solvency Analysis
12.3 Profitability Analysis
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Chapter 13 Management Accounting Concepts
13.1 The Differences between Managerial and Financial Accounting
13.2 The Management Accountant in the Organization
13.3 Managerial Accounting in the Management Process1
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Chapter 14 Cost Concepts and Classifications1
14.1 General Cost Classifications1
14.2 Product Costs versus Period Costs
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Chapter 15 Cost Behavior and Cost-Volume-Profit Analysis1
15.1 Cost Behavior
15.2 Cost-Volume-Profit Relationships1
15.3 Break-Even Analysis
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Chapter 16 Budgeting1
16.1 Objectives of Budgeting
16.2 Static Budget and Flexible Budget1
16.3 Master Budget
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