会计专业英语教程 第2版

1 (p1): Chapter 1 Financial Accounting Conceptual Framework
2 (p1-1): 1.1 The Purpose of Accounting and Financial Reporting
7 (p1-2): 1.2 Accounting Basis and Accounting Assumptions
11 (p1-3): 1.3 Financial Accounting Principles and Measurement Bases
17 (p1-4): 1.4 Qualitative Characteristics of Accounting Information
30 (p2): Chapter 2 Cash and Internal Control over Cash Transaction
31 (p2-1): 2.1 Cash
35 (p2-2): 2.2 Internal Control
47 (p3): Chapter 3 Receivables
47 (p3-1): 3.1 Accounts Receivable
52 (p3-2): 3.2 Notes Receivable
64 (p4): Chapter 4 Inventories
64 (p4-1): 4.1 Inventory Defined
67 (p4-2): 4.2 Costs Included In Inventory
69 (p4-3): 4.3 Cost Flow Assumptions
72 (p4-4): 4.4 Inventory Accounting Systems
82 (p5): Chapter 5 Properry， Plant， and Equipment
83 (p5-1): 5.1 Determining the Cost of Plant and Equipment
86 (p5-2): 5.2 Depreciation
92 (p5-3): 5.3 Disposal of Plant and Equipment
99 (p6): Chapter 6 Intangibles
99 (p6-1): 6.1 Intangible Assets
102 (p6-2): 6.2 Accounting for Intangibles
108 (p6-3): 6.3 Research and Development Costs
114 (p7): Chapter 7 Investments
115 (p7-1): 7.1 Reasons for Investments
115 (p7-2): 7.2 Accounting for Debt Investments
117 (p7-3): 7.3 Accounting for Stock Investments
119 (p7-4): 7.4 Valuing and Reporting Investments
130 (p8): Chapter 8 Liabilities
130 (p8-1): 8.1 Current Liabilities
138 (p8-2): 8.2 Long-Term Liabilities
165 (p9): Chapter 9 Income， Expenses and Profit
165 (p9-1): 9.1 Income
169 (p9-2): 9.2 Expenses
175 (p9-3): 9.3 Profit and Profit Distribution
184 (p10): Chapter 10 Owner's Equity
184 (p10-1): 10.1 Owners' Equity Defined
185 (p10-2): 10.2 Paid-in Capital or Capital Stock
187 (p10-3): 10.3 Capital Reserve
188 (p10-4): 10.4 Appropriated Retained Earnings
190 (p10-5): 10.5 Dividends and Undistributed Profit
198 (p11): Chapter 11 Financial Reports
198 (p11-1): 11.1 Financial Statements
208 (p11-2): 11.2 Notes and Other Information
218 (p12): Chapter 12 Financial Analysis
219 (p12-1): 12.1 Basics of Financial…