会计学专业英语

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1、会计学专业英语编写提纲太原理工大学李竹梅Chapter1IntroductiontoflnancialstatementsUniteoneFormsofbusinessorganizationSoleproprietorship、partnershipandcompanyUnitetwoFsersandusesoffinancialinformationInternalusersExternalusersFinancingactivitiesInvestingactivitiesOperatingactivi

2、tiesUnitethreeFssumptions,principlesandqualitativecharacteristicsAssumptionsandprinciplesQualitativecharacteristicsConstrainsinaccountingUnitefourFinancialstatementsandthebasicaccountingequationIncomestatementStatementofchangesinequityBalancesheetCashflowst

3、atementChapter2TheaccountinginformationsystemUniteoneTheaccountinginformationsystemUnitetwoAccountingtransactionsandeventsAnalyzingtransactionsSummaryofaccountingtransactionsUnitethreeTheaccountDebitsandcreditsDebitsandcreditsproceduresEquityrelationshipsUn

4、itefourStepsintherecordingprocessThejournalChartofaccountsThegeneralledgerPostingUnitefiveThetrialbalanceChapter3AccrualaccountingconceptsUniteoneTimingissuesRevenuerecognitioncriteriaExpenserecognitioncriteriaAccrualversuscashbasisofaccountingUnitetwoTheba

5、sicsofadjustingentriesTypesofadjustingentriesAdjustingentriesforprepaymentsAdjustingentriesforaccrualsSummaryofbasicrelationshipsUnitethreeTheadjustedtrialbalanceandHnancialstatementsPreparingtheadjustedtrialbalancePreparingfinancialstatementsUnitefourClosi

6、ngthebooksChapter4ReportingandanalyzingcurrentassetsUniteoneCashandreceivablesCashReceivablesUnitetwoInventoriesRecordingpurchasesofinventoriesRecordingsalesofinventoriesPeriodicinventoriessystemInventorycostflowmethodsValuinginventoryatthelowerofcoatandmar

7、ketAnalysisofinventoryChapter5Reportingandanalyzingnon-currentassetsUniteoneProperty,plantandequipmentDeterminingthecostofproperty,plantandequipmentAccountingforproperty,plantandequipmentUnitetwoIntangibleassetsTypesofintangibleassetsAccountingforintangible

8、assetsUnitethreeothernon-currentassetsUnitefourReportingandanalyzingissuesReportingnon-cuirentassetsinthefinancialstatementsAnalyzeandinterpretationChapter6ReportingandanalyzingliabilitiesUniteoneCurre