會(huì)計(jì)專(zhuān)業(yè)英語(yǔ)

     課文及閱讀材料
   l． Accounting：An Information System會(huì)計(jì)：一個(gè)信息系統(tǒng)
    Generally Accepted Accounting Principles公認(rèn)會(huì)計(jì)原則
   2． Two Basic Financial Statements兩種基本財(cái)務(wù)報(bào)表
    Organizations Concerned with the Formulation of Accounting PrinciPles與制定會(huì)計(jì)原則有關(guān)的機(jī)構(gòu)
   3． A Balance Sheet資產(chǎn)負(fù)債表
    Fields of Accounting Activity會(huì)計(jì)活動(dòng)的領(lǐng)域
   4． The Classification of Assets and Liabilities資產(chǎn)和負(fù)債的分類(lèi)
    Working Capital，Current Ratio and Quick Ratio營(yíng)運(yùn)資本、流動(dòng)比率與速動(dòng)比率
   5． The Owners’ Equity Section of the Balance Sheet資產(chǎn)負(fù)債表的業(yè)主權(quán)益部分
    The Statement of Owners’ Equity業(yè)主權(quán)益表
   6． An Income Statement收益表
    Gross Profit on Sales銷(xiāo)貨毛利
   7． Ledger Accounts分類(lèi)帳戶(hù)
    The Forms of Accounts帳戶(hù)的格式
    8．Journals日記帳
    Steps in the Accounting Cycle會(huì)計(jì)循環(huán)中的各個(gè)步驟
   9． An Illustration實(shí)例
    steps in a Merchandise Transaction商品交易中的各個(gè)步驟
   10． Adjusting Procedures調(diào)整程序
    Acornal Basis Accounting and Cash Basis Accounting權(quán)責(zé)發(fā)生制
    會(huì)計(jì)與收付實(shí)現(xiàn)制會(huì)計(jì)
   11． A Worksheet工作底表
    The Trial Balance試算表
   12． Closing Procedures結(jié)帳程序
    Automated Data Processing自動(dòng)化數(shù)據(jù)處理
   13． Cash Control現(xiàn)金控制
    The Nature of Internal Control內(nèi)部控制的性質(zhì)
   14．A Bank Reconciliation銀行往來(lái)調(diào)節(jié)表
    The Bank Statement銀行結(jié)單
   15． The Voucher System應(yīng)付憑單制
    Internal Control in Other Areas其他領(lǐng)域內(nèi)的內(nèi)部控制
   16． Losses from Uncollectible Accounts壞帳損失
    Trade Receivables and Payables應(yīng)收及應(yīng)付商業(yè)帳款
   17． Promissory Notes本票
    dotes and Interest in Financial Statements票據(jù)和利息在財(cái)務(wù)
    報(bào)表中的列示
   18． Inventory Measurement存貨計(jì)量
    Estimating Inventories存貨估計(jì)
   19． Long－term Assets長(zhǎng)期資產(chǎn)
    Intangible Assets無(wú)形資產(chǎn)
   20． Depreeciation Methods折舊方法
    Control of Fixed Assets固定資產(chǎn)的控制
   21． Payroll Accounting工薪會(huì)計(jì)
    Payment to Employees雇員工薪的支付
   22． Bonds Payable應(yīng)付公司債
    Current Liabilities流動(dòng)負(fù)債
   23． Partnership Accounting合伙會(huì)計(jì)
    Characteristics of a Partnership合伙的特征
   24． Corporation Accounting：Capital Stock股份有限公司
    會(huì)計(jì)：股本
    Characteristics of Corporations股份有限公司的特征
   25． Corporation Accounting：Retained Earnings股份有限
    公司會(huì)計(jì)：留存收益
    Earnings Per Share每股收益額
   26．The Statement of Changes in Financial Position
    財(cái)務(wù)狀況變動(dòng)表
    Analysis of Operating Performance經(jīng)營(yíng)業(yè)績(jī)的分析
   27． The Statement of Cash Flows現(xiàn)金流動(dòng)表
    Analysis of Financial Strength財(cái)務(wù)實(shí)力的分析
   28． Accounting for Manufacturing Onerations制造業(yè)
    會(huì)計(jì)
    End－of－period Procedures for a Manufacturing Firm制造業(yè)企業(yè)
    期終決算程序
   29． Cost Accounting成本會(huì)計(jì)
    Cost Accounting Systems and Financial Statements
    成本會(huì)計(jì)系統(tǒng)與財(cái)務(wù)報(bào)表
   30． Job Order Costing分批成本計(jì)算
    Variable，F(xiàn)ixed and Semivariable Costs變動(dòng)、固定、與半變動(dòng)
    成本
   31． Process Costins分步成本計(jì)算
    Cost Allocations for Joint Products and By－products
    聯(lián)產(chǎn)品和副產(chǎn)品的成本攤配
   32． Standard Costs標(biāo)準(zhǔn)成本
    Relevant Costs for Decision Making決策的相關(guān)成本
   33． Cosr- Volume－Profit Analysis 本-量-利分析
    Budget PreParation預(yù)算編制
   34．Responsibility Accounting責(zé)任會(huì)計(jì)
    Capital Budgeting資本預(yù)算