会计学大学专业英语教材Chapter 1: Introduction to Accounting
1.1 Definition and Importance of Accounting
1.2 Role and Responsibilities of Accountants
1.3 Accounting Principles and Concepts
Chapter 2: Financial Statements
2.1 Overview of Financial Statements
2.2 Income Statement
2.2.1 Structure and Components
2.2.2 Preparation and Analysis
2.3 Balance Sheet
2.3.1 Structure and Components
2.3.2 Preparation and Analysis
2.4 Statement of Cash Flows
2.4.1 Structure and Components
2.4.2 Preparation and Analysis
Chapter 3: Recording Financial Transactions
3.1 Double-Entry Bookkeeping
3.2 Journal Entries
3.2.1 Debits and Credits
3.2.2 Recording Transactions in the General Journal 3.3 General Ledger and T-Accounts
3.3.1 Posting Journal Entries to the General Ledger 3.3.2 T-Accounts and Account Balances
3.4 Trial Balance
3.4.1 Purpose and Preparation
3.4.2 Identifying and Correcting Errors
Chapter 4: Adjusting Entries and the Accounting Cycle 4.1 Accrual Accounting
4.2 Adjusting Entries
4.2.1 Prepaid Expenses
4.2.2 Unearned Revenues
4.2.3 Accrued Expenses
4.2.4 Accrued Revenues
4.3 Closing Entries
4.3.1 Temporary and Permanent Accounts
4.3.2 Preparing and Posting Closing Entries
4.4 The Accounting Cycle
4.4.1 Steps and Order of the Accounting Cycle 4.4.2 Financial Statement Preparation
Chapter 5: Inventory and Cost of Goods Sold 5.1 Accounting for Inventory
5.2 Inventory Valuation Methods
5.2.1 First In, First Out (FIFO)
5.2.2 Last In, First Out (LIFO)
5.2.3 Weighted Average Cost
5.3 Cost of Goods Sold Calculation
5.4 Periodic and Perpetual Inventory Systems Chapter 6: Revenue Recognition and Receivables
6.1 Revenue Recognition Principles
6.2 Types of Revenue
6.2.1 Sales Revenue
6.2.2 Service Revenue
6.3 Accounts Receivable
6.3.1 Identification and Recording
6.3.2 Valuation and Collection
Chapter 7: Long-Term Assets
7.1 Property, Plant, and Equipment
7.1.1 Acquisition and Capitalization
7.1.2 Depreciation Methods
7.1.3 Disposal and Impairment
7.2 Intangible Assets
7.2.1 Identification and Valuation
7.2.2 Amortization
7.2.3 Goodwill and Other Intangible Assets Chapter 8: Liabilities and Stockholders' Equity 8.1 The Concept of Liabilities
8.2 Current Liabilities
8.2.1 Accounts Payable
8.2.2 Notes Payable
8.3 Long-Term Liabilities
8.3.1 Bonds Payable
8.3.2 Leases and Pension Liabilities
8.4 Stockholders' Equity
8.4.1 Common and Preferred Stock
8.4.2 Retained Earnings
8.4.3 Dividends and Stock Splits
Chapter 9: Financial Statement Analysis
9.1 Analyzing Financial Ratios
9.2 DuPont Analysis
9.3 Vertical and Horizontal Analysis
9.4 Limitations of Financial Statement Analysis
Chapter 10: International Accounting Standards
10.1 International Financial Reporting Standards (IFRS)
10.2 Key Differences between IFRS and US GAAP
10.3 Convergence of Accounting Standards
Conclusion
As an accounting student, studying the specialized English language used in the field is crucial for both academic and professional success. This accounting textbook covers fundamental topics such as financial statements, recording transactions, inventory, revenue recognition, long-term assets, liabilities, stockholders' equity, financial statement analysis, and international accounting standards. By studying this textbook and mastering the concepts within, students will develop a strong foundation in accounting principles and enhance their communication skills in English within the context of the accounting profession.。