Company Accounting

内容简介

本教材名叫《公司会计(英文版)》，实际就是英语会计，是蒋培德以美国的会计准则为主用英语撰写的高等学校会计专业学生学习会计英语的教材。本教材的一个特点是覆盖外企财务部门常用英语单词800个左右。本教材的另一特点就是供学生复习、自测、练习的题目多：每章后面都有众多课堂讨论题、自测题、练习题，适合教师帮助学生进一步掌握专业知识和专业英语，也便于学生自学。

目录

Chapter 1　Introduction to Accounting
　1　Accounting: an Information System
　2　Accounting and Business Organizations
　3　Users of Financial Information
　4　Accounting Standards (Generally Accepted Accounting Principles)
　5　Two Kinds of Accounting
　6　Ethics in Accounting
　7　The Accounting Profession
　8　The Accounting Equation
　9　Accounting for Business Transactions
Chapter 2　Recording Business Transactions
　1　The Account
　2　Double-Entry Bookkeeping
　3　The T Account
　4　The Journals
　5　The Ledger
　6　The Trial Balance
　7　Accrual Basis Versus Cash Basis
　8　Adjustments to the Accounts
　9　Permanent and Temporary Accounts
　10　Closing Entries
　11　Errors and Correcting Errors
　12　Financial Statements
　13　The Accounting Cycle
Chapter 3　Accounting for Merchandising Business
　1　The Operating Cycle for a Merchandising Business
　2　Purchase of Merchandise Inventory
　3　Sale of Merchandise Inventory
　4　Cost of Goods Sold
　5　Perpetual and Physical Inventory System
　6　Inventory Costing Methods
　7　Lower-of-Cost-or-Market Rule (LCM)
　8　Methods of Estimating Inventory
　9　Inventory Errors
　10　Format of Income Statement
Chapter 4　Internal Control and Cash Transactions
　1　Internal Control System
　2　Internal Control Over Cash Receipts
　3　Internal Control Over Cash Disbursements
　4　The Sarbanes-Oxley Act (SOX)
　5　Bank Account and Bank Reconciliation
　6　Petty Cash Fund
Chapter 5　Short-Term Investments and Receivables
　1　Short-Term Investments
　2　Types of Receivables
　3　Main Issues in Managing Receivables
　4　Accounts Receivable and Bad Debts
　5　Selling (Factoring) Receivables
　6　Notes Receivable
Chapter 6　Long-Term Assets and Intangible Assets
　1　Capital Expenditures Versus Operating Expenditures
　2　The Cost of a Long-term Asset
　3　Depreciation of Long-term Assets
　4　Special Issues in Depreciation Accounting
　5　Disposal of Fixed Assets
　6　Natural Resources and Depletion
　7　Intangible Assets and Amortization
Chapter 7　Current Liabilities and Payroll Accounting
　1　Current Liabilities
　2　Contingent Liabilities
　3　Accounting for Payroll
　4　Internal Control for Payroll
Chapter 8　Corporation
　1　Characteristics of a Corporation
　2　Organizing a Corporation
　3　Stockholders' Rights
　4　Stockholders' Equity
　5　Classes of Shares
　6　Issuing Shares
　7　Dividends on Preferred and Common Shares
　8　Dividend Dates
　9　Stock Dividends
　10　Different Values of Shares
　11　Stock Splits
　12　Treasury Stock
　13　Appropriations of Retained Earnings
　14　Corporation Income Statement
　15　Earnings per Share
Chapter 9　Long-Term Liabilities and Investments
　1　Bonds: Nature and Types