会计学专业英语

会计学专业英语编写提纲

太原理工大学李竹梅

Chapter 1 Introduction to financial statements

Unite one Forms of business organization

Sole proprietorship , partnership and company

Unite two Fsers and uses of financial information

Internal users

External users

Financing activities

Investing activities

Operating activities

Unite three Fssumptions, principles and qualitative characteristics Assumptions and principles

Qualitative characteristics

Constrains in accounting

Unite four Financial statements and the basic accounting equation Income statement

Statement of changes in equity

Balance sheet

Cash flow statement

Chapter 2 The accounting information system

Unite one The accounting information system

Unite two Accounting transactions and events

Analyzing transactions

Summary of accounting transactions

Unite three The account

Debits and credits

Debits and credits procedures

Equity relationships

Unite four Steps in the recording process

The journal

Chart of accounts

The general ledger

Posting

Unite five The trial balance

Chapter 3 Accrual accounting concepts

Unite one Timing issues

Revenue recognition criteria

Expense recognition criteria

Accrual versus cash basis of accounting

Unite two The basics of adjusting entries

Types of adjusting entries

Adjusting entries for prepayments

Adjusting entries for accruals

Summary of basic relationships

Unite three The adjusted trial balance and financial statements Preparing the adjusted trial balance

Preparing financial statements

Unite four Closing the books

Chapter 4 Reporting and analyzing current assets Unite one Cash and receivables

Cash

Receivables

Unite two Inventories

Recording purchases of inventories

Recording sales of inventories

Periodic inventories system

Inventory cost flow methods

Valuing inventory at the lower of coat and market

Analysis of inventory

Chapter 5 Reporting and analyzing non-current assets Unite one Property, plant and equipment

Determining the cost of property, plant and equipment

Accounting for property, plant and equipment

Unite two Intangible assets

Types of intangible assets

Accounting for intangible assets

Unite three other non- current assets

Unite four Reporting and analyzing issues

Reporting non-current assets in the financial statements

Analyze and interpretation

Chapter 6 Reporting and analyzing liabilities

Unite one Current liabilities

Notes payable

Revenue received in advance

Unite two Non-current liabilities

Why issue unsecured notes or debentures

Determining the market value of unsecured notes or debentures

Accounting for issues of unsecured notes or debentures

Unite three Provision and contingent liabilities

Unite four Financial statement analysis

Chapter 7 Reporting and analyzing equity

Unite one Share issues

Issue of shares

Accounting for the private issue of shares

Accounting for the public issue of share

Unite two Dividends

Cash dividends

Share dividends

Unite three Reporting on shareholders’ equity

Share capital

Reserves

Retained earnings

Unite four Financial statement analysis and decision making Dividend record

Earning performance

Chapter 8 Financial statements