会计专业英语 附听力音频【2025|PDF下载-Epub版本|mobi电子书|kindle百度云盘下载】

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Chapter 1 Overview of Accounting1

Listening Online1

Learning Objectives1

1.1 Accounting and Accounting Profession1

1.1.1 Ethics2

1.1.2 Accounting Function2

1.1.3 Accounting Information Users3

1.1.4 Accounting Profession3

1.2 Accounting Assumptions4

1.2.1 Business Entity4

1.2.2 Going-concern5

1.2.3 Monetary Unit6

1.2.4 Time Period7

1.3 Accounting Principles8

1.3.1 Accrual Basis8

1.3.2 Historical Cost9

1.3.3 Realization10

1.3.4 Matching11

1.3.5 Full Disclosure11

1.4 Quality Characteristics of Accounting Information11

1.4.1 Relevance13

1.4.2 Reliability13

1.4.3 Comparability14

1.4.4 Materiality14

Key Terminologies15

Review and Discussion Questions17

Exercises17

参考译文18

Chapter 2 Accounting Cycle26

Listening Online26

Learning Objectives26

2.1 Accounting Equation and Double-entry System26

2.1.1 Accounting Equation26

2.1.2 Double-entry System27

2.2 Accounting Cycle27

2.3 Journals28

2.4 Ledgers29

2.5 Adjusting30

2.5.1 Prepaid Expenses30

2.5.2 Accrued Expenses31

2.5.3 Accrued Revenues32

2.5.4 Unearned Revenues32

2.6 Closing Process33

2.6.1 Temporary and Permanent Accounts33

2.6.2 Posting Closing Entries33

2.7 Trial Balance34

2.7.1 Steps in Preparing a Trial Balance34

2.7.2 Searching For and Correcting Errors35

Key Terminologies36

Review and Discussion Questions37

Exercises37

参考译文38

Chapter 3 Financial Statements45

Listening Online45

Learning Objectives45

3.1 Balance Sheet45

3.1.1 Components of Balance Sheet45

3.1.2 Form of Balance Sheet47

3.2 Income Statement50

3.2.1 Components of Income Statement50

3.2.2 Form of Income Statement52

3.3 Cash Flow Statement54

3.3.1 Components of Cash Flow Statement54

3.3.2 Preparation of Cash Flow Statement55

3.4 Statement ofChanges in Equity58

3.4.1 Components of Statement of Changes in Equity59

3.4.2 Preparation of Statement of Changes in Equity59

3.5 Notes to Financial Statements61

3.5.1 Accounting Policy61

3.5.2 Financial Instruments61

3.5.3 Related Party Transactions62

3.5.4 Contingencies62

3.5.5 Subsequent Events62

Key Terminologies65

Review and Discussion Questions66

Exercises67

参考译文68

Chapter 4 Current Assets81

Listening Online81

Learning Objectives81

4.1 Monetary Capital81

4.1.1 Cash81

4.1.2 Management of Cash-bank Reconciliation82

4.1.3 Internal Control Over Cash83

4.1.4 Petty Cash Fund84

4.1.5 Cash Over and Short84

4.2 Receivables85

4.2.1 Classification of Receivables85

4.2.2 Bad Debts85

4.2.3 Estimation of Bad Debts87

4.3 Inventories88

4.3.1 Inventory System88

4.3.2 Cost of Inventory Acquired89

4.3.3 Ending Inventory Valuation89

Key Terminologies91

Review and Discussion Questions92

Exercises92

参考译文93

Chapter 5 Non-current Assets100

Listening Online100

Learning Objectives100

5.1 Fixed Assets100

5.1.1 Definition and Characteristics of Fixed Assets100

5.1.2 Classification of Fixed Assets101

5.1.3 Costs of Fixed Assets101

5.1.4 Post-acquisition Expenditures102

5.1.5 Depreciation and Impairment103

5.1.6 Disposals of Fixed Assets104

5.2 Intangible Assets105

5.2.1 Definition and Characteristics of Intangible Assets105

5.2.2 Main Categories of Intangible Assets105

5.2.3 Recognition and Measurement of Intangible Assets106

5.2.4 Post-acquisition Measurement107

5.2.5 Disposals of Intangible Assets108

5.3 Investments108

5.3.1 Objectives of Investment108

5.3.2 Types of Securities109

Key Terminologies110

Review and Discussion Questions111

Exercises111

参考译文113

Chapter 6 Liabilities and Owner’s Equity119

Listening Online119

Learning Objectives119

6.1 Current Liabilities119

6.1.1 Definition of Current Liabilities119

6.1.2 Accounts Payable120

6.1.3 Short-term Notes Payable120

6.1.4 Unearned Revenue120

6.1.5 Short-term Borrowings120

6.1.6 Accrued Liabilities121

6.1.7 Dividend Payable121

6.1.8 Current Portion of Long-term Obligation121

6.2 Non-current Liabilities122

6.2.1 Long-term Borrowings123

6.2.2 Bonds Payable123

6.2.3 Long-term Notes Payable124

6.2.4 Pension Plans124

6.3 Types of Organization125

6.3.1 Sole Proprietorship125

6.3.2 Partnership125

6.3.3 Corporation126

6.4 Owner’s Equity127

6.4.1 Rights of Stockholders127

6.4.2 Retained Earnings128

6.4.3 Dividend128

Key Terminologies129

Review and Discussion Questions130

Exercises130

参考译文131

Chapter 7 Revenue and Expense138

Listening Online138

Learning Objectives138

7.1 Revenue138

7.1.1 Definition of Revenue138

7.1.2 The Earning Process of Revenue139

7.1.3 Recognition of Revenue139

7.2 Expense141

7.2.1 Definition of Expense141

7.2.2 Cost Vs Expense142

7.2.3 Recognition of Expense142

7.2.4 Specific Expense Items142

Key Terminologies144

Review and Discussion Questions144

Exercises144

参考译文146

Chapter 8 Cost Accounting150

Listening Online150

Learning Objectives150

8.1 Overview of Cost Accounting150

8.1.1 Definition of Cost Accounting150

8.1.2 Features of Cost Accounting150

8.1.3 Financial Accounting,Management Accounting and Cost Accounting151

8.1.4 Cost Classifications152

8.2 Costing Method155

8.2.1 Job-order Costing155

8.2.2 Process Costing156

8.2.3 Activity Based Costing158

Key Terminologies160

Review and Discussion Questions161

Exercises161

参考译文162

Chapter 9 Management Accounting168

Listening Online168

Learning Objectives168

9.1 Introduction to Management Accounting168

9.1.1 Definition of Management Accounting168

9.1.2 Comparison of Financial and Management Accounting168

9.1.3 Functions of Management Accounting170

9.2 Cost Behavior171

9.2.1 Variable Cost171

9.2.2 Fixed Cost172

9.2.3 Mixed Cost172

9.3 Cost-Volume-Profit Analysis173

9.3.1 Basic Concept of Cost-Volume-Profit Analysis173

9.3.2 Break-even Analysis174

9.3.3 Target Profit Analysis175

9.4 Budget and Performance Evaluation176

9.4.1 Budget176

9.4.2 Performance Evaluation177

Key Terminologies179

Review and Discussion Questions180

Exercises180

参考译文181

Chapter 10 Audit187

Listening Online187

Learning Objectives187

10.1 Introduction to Audit187

10.1.1 Definition of Audit187

10.1.2 Types of Audit189

10.1.3 Types of Auditors190

10.1.4 Componets of Audit Report191

10.2 Audit Procedure192

10.2.1 Management Assertions192

10.2.2 Identify Audit Objectives193

10.2.3 Carry Out Audit Specifically194

10.3 Internal Control198

10.3.1 Definition of Internal Control198

10.3.2 Development History of Internal Control199

10.3.3 Elements of Internal Control199

Key Terminologies202

Review and Discussion Questions203

Exercises203

参考译文204