标题：初级会计专业英语（第二版）
基本信息
书名:初级会计专业英语(第二版) 
ISBN:754290487 
作者:常勋//萧华 
出版社:立信会计出版社 
定价:17 
页数:278 
出版日期:2005-6-1 
版次: 1
开本:大32开 
包装:平装
简介
一、本书的为以修毕《会计学原理》和《财务会计》的财经中专和职业技术高等会计专业的学生以及在职财会人员，英语语言水平应达到中级。 
二、学习目的 
（一）快速掌握财会专业通用英语词汇，以提高自己的语言技巧。 
（二）快速掌握西方财务会计基本知识，以提高自己的专业素质。 
三、内容安排 
（一）课文（Lessons）——以每一课文的标题为中心，介绍西方财务会计基本知识。 
（二）语言重点（Language Focus）——列示和解释每一课文应掌握的会计英语术语。 
1. 词汇表（Glossary） 
2. 术语注释（Notes to the Key Terms）
（三）复习（Review Sections）——复习和运用每一课文所学概念及术语。包括以下内容： 
（四）参考译文（Reference Version）——提供每一课文的中文翻译，以便对照原文学习。
目录
1. Overview of Accountiong 会计概论
Importance of Accounting to Organizations and Individuals
Financial Accounting and Managerial Accounting
2. Accounting Elements 会计要素
Assets
Liabilities
Owners'' Equity
Revenues
Ex-
penses
Net Earnings or Net Loss
3. Business Transactions and Accounting Equation 交易与会计恒等式
Buisiness Transactions
Accounting Equation
Analyzing
the Effect on Transactions on the Accounting Equation
Ac-
counting Entity Assumption
4. Ledger Accounts 分类帐户
Limitation of the Accounting Equation in Recording Business
Transactions
Nature of Ledger Accounts
Double-Entry
Accounting
Recording Business Transactions with Ledger
Accounts
Chart of Accounts
5. Journals 日记帐
Nature of a Journal
General Journal
Special Journals
Recording Buisiness Transactions in a Journal
6. Financial Statements 财务报表
Balance Sheet
Income Statement
Statement of Owners''
Equity
Relationship between Balance Sheet and
Income Statement
7. The Accounting Cycle 1--4
会计循环 1—4
Analyzing Transactions from Source Documents
Recording
Transactions in a Journal
Posting from Journals to General
and Subsidiary Ledger Accounts
Adjusting Some Account
Balances
Preparing Financial Statements
Closing Tempo-
rary Accounts
8. The Accounting Cycle 5
会计循环 5
Periodicity Assumption
Adjusting Entries: Apportioning
Recorded Costs
Apportioning Recorded Revenue
Accru-
ing Unrecorded Expenses
Accruing Unrecorded Revenue
9. The Accounting cycle 6--8
会计循环 6—8
Preparation of Financial Statements
Preparation of a Work-
sheet
Closing Entries
Reversing Certain Adjusting En-
tries
10. Accounting for Merchandising Operations 1
贸易活动的会计处理 1
Sales Revenue
Sales Returns and Allowances
Sales Dis-
count
Reporting Sales in the Income Statement
11. Accounting for Merchandising Operations 2
贸易活动的会计处理 2
Purchases
Purchases Returns and Allowances
Purchases
Discounts
Cost of Goods Sold
PhYsical Inventory
System
Reporting Cost of Goods Sold in the Income State-
ment
12. Cash 现金
Cash Defined
Bank Checking Account
Bank State-
ment
Bank Reconciliation
Petty Cash Fund
Repor-
ting
Cash in the Balance Sheet
13. Accounts Receivable and Bad Debts 应收帐款与坏帐
Transactions Affecting Accounts Receivable
Measurement
of Accounts
Receivable Transactions Affecting Bad Debts
Mearsurement of Bad Debts
Allowance Method and Direct
Write-off Method
Reporting Accounts Receivable and Bad
Debts in the Financial Statements
14. Notes Receivable 应收票据
Transactions Affecting Notes Receivable
Measurement of
Notes Receivable
Discounting Notes Receivable
Report-
ing Notes
Receivable in the Balance Sheet
15. Inventory 存货
Items Accounted as Inventories
Taking Inventory
Inven-
tory Pricing
Inventory Systems
Estimating
Ending
Inventories
16. Long-term Assets 长期资产
Nature of Long-term Assets
Tangible Assets and Intangible
Assets
Acquicition of Long-term Assets
Subsequent Ac-
counting for Long-term Assets
Reporting of Long-term As-
sets in the Balance Sheet
Disposal of Plant Assets
17. Depreciation Methods 折旧方法
Factors Affecting Depreciation
Straight-line Depreciaton
Units-of-Production Method
Sum-of
The-Years''-Digits
Method
Double-Declining-Balance Method
18. Accounts and Notes Payable 应付帐款与应付票据
Transactions Affecting Accounts and Notes Payable
Ac-
counting for Accounts and Notes Payable
Discounting Notes
Payable
Reporting Accounts and Notes Payable in the Bal-
ance Sheet
19. Long-term Liabilities 长期负债
Transactions Affecting Long-term Liabilities
Accounting for
Long-term Liabilities
Bonds Payable
Amortization of
Premium or Discount on Bonds Payable
Reporting Long-
term Liabilities in the Balance Sheet
20. Owners'' Equity of a Partnership 合伙企业的业主权益
Owners'' Equity
Accounts for a Partnership
Distribution
of Net Income to Partners
Withdrawals Made by Partners
The Statement of Owners'' Equity
Presentation of Owners''
Equity in the Balance Sheet
21. Shareholders'' Equity of a Corporation
Paid-in Capital 股份公司的股东权益——缴入资本
Shareholders'' Equity Accounts
Issuance of Capital Stocks
Treasury Stock
22. Shareholders'' Equity of a Corporation
Retained Earnings 股份公司的股东权益——留存收益
Retained Earnings
Dividends
Appropriation of Retained
Earnings
Statement of Retained Earnings
23. Statememt of Cash Flows 现金流量表
Definition of Cash Flows
Importance of a Statement of Cash
Flows
Information Contained in the Statement of Cash
Flows
Operating Activities
Investing Activities
Fi-
nancing Activities
Illustration of the Statement of Cash
Flows together with the Income Statement and the Balance Sheet
for a Corporation
Language Focus and Review Sections
1. Overview of Accounting
2. Accounting Elements
3. Business Transactions and Accounting Equation
4. Ledger Accounts
5. Journals
6. Financial Statements
7. The Accounting Cycle I--4
8. The Accounting Cycle 5
9. The Accounting Cycle 6--8
10. Accounting for Merchandising Operations 1
11. Accounting for Merchandising Operations 2
12. Cash
13. Accounts Receivable and Bad Debts
14. Notes Receivable
15. Inventory
16. Long-term Assets
17. Depreciation Methods
18. Accounts and Notes Payable
19. Long-term Liabilities
20. Owners'' Equity of a Partnership
21. Shareholders'' Equity of a Corporation
Paid-in
Capital
22. Shareholders'' Equity of a Corporation
Retained
Earnings
23. Statememt of Cash Flows
第1课
会计概论
第2课
会计要素
第3课
交易与会计恒等式
第4课
分类帐户
第5课
财务报表
第7课
会计循环 1—4
第8课
会计循环 5
第9课
会计循环 6—8
第10课 贸易活动的会计处理 1
第1l课 贸易活动的会计处理 2
第12课 现金
第13课 应收帐款与坏帐
第14课 应收票据
第15课 存货
第16课 长期资产
第17课 折旧方法
第18课 应付帐款与应付票据
第19课 长期负债
第20课 合伙企业的业主权益
第21课 股份公司的股东权益——缴入资本
第22课 股份公司的股东权益——留存收益
第23课 现金流量表