會計專業英語 pdf epub mobi txt 電子書 下載2025

PART ONE 第一部分LESSONS AND READING MATERIALS課文及閱讀材料1.Accounting：An Information System 會計：一個信息係統 Generally Accepted Accounting Principles 公認會計原則2.Assets Section of Balance Sheet 資産負債錶的資産部分 Fields of Accounting Activity 會計活動的領域3.Liabilities and Owners'Equity Section of Balance Sheet資産負債錶的負債與業主權益部分 The Statement of Owners'Equity 業主權益錶4.Income Statement 收益錶 Working Capital and Short-Term Liquidity Analysis 營運資本與短期償債能力分析5.Ledger Accounts 分類賬戶 The Forms of Accounts 賬戶的格式6.Journals 日記賬 Steps in the Accounting Cycle 會計循環中的各個步驟7.An Illustration 實例 Steps in a Merchandise Transaction 商品交易中的各個步驟8.Adjusting Procedures 調整程序 Accrual Basis Accounting"and Cash Basis Accounting 權責發生製會計與收付實現製會計9.A Worksheet 工作底錶 The Trial Balance 試算平衡錶10.Closing Procedures 結賬程序 Automated Data Processing 自動化數據處理11.Cash Control 現金控製 The Nature of Internal Control 內部控製的性質12.A Bank Reconciliation 銀行往來調節錶 The Bank Statement 銀行對賬單13.Voucher System 應付憑單製 Internal Control in Other Areas 其他領域的內部控製14.Losses ftom Uncollectible Accounts 壞賬損失 Trade Receivables and Payables 應收款及應付款15.Promissory Notes 本票 Notes and Interest in Financial Statements 票據及利息在財務報錶中的列示16.Inventory Measurement 存貨計量 Estimating Inventories 存貨估計17.Long-Term Assets 長期資産 Intangible Assets 無形資産18.Depreciation Methods 摺舊方法 Control of Fixed Assets 固定資産的控製19.Payroll Accounting 工薪會計 Payment to Employees 工薪的支付20.Bonds Payable 應付公司債 Capital Structure 資本結構21.Partnership Accounting 閤夥會計 Characteristics of a Partnership 閤夥企業的特徵22.Corporation Accounting：Capital Stock 股份公司會計：股本 Characteristics of Corporations 股份公司的特徵23.Corporation Accounting：Retained Earnings 股份公司會計：留存收益 Earnings per share 每股收益額24.The Statement of Cash Flows 現金流量錶 Analysis of Operating Performance 經營業績的分析25.Foreign Currency Transactions 外幣交易 Exchange Rate 匯率26.Translation of Foreign Currency Financial Statements 外幣財務報錶摺算 Factors Indicating the Appropriation of Functional Currency 功能貨幣的適用指標27.Corporate Acquisition and Consolidated FinanciaI Statements公司並購與閤並財務報錶 Accounting for Investments 投資會計28.Accounting for Manufacturing Operations 製造業會計 End-of-period Procedures for a Manufacturing Firm 製造業企業期終決算程序29.Cost Accounting 成本會計 Cost Accounting Systems and Financial Statements 成本會計係統與財務報錶30.Job Order Costing 分批成本計算 Variable，Fixed，Semivariable Costs 變動成本、固定成本、半變動成太31.Process Costing 分步成本計算 Cost Allocations for Joint Products and By-products 聯産品和副産品的成本攤配32.Standard Costs標準成本 Relevant Costs for Decision Making 決策的相關成本33.Cost-Volume-Profit Analysis 本-量-利分析 Budget Preparation 預算編製34.Responsibility Accounting 責任會計 Capital Budgeting 資本預算PART TWO 第二部分Section One Reference Versions for Lessons一、課文參考譯文Section Two Reference Versions for Reading Materials二、閱讀材料參考譯文Section Three Answers to Exercises三、練習題答案Ⅰ.Answers to QuestionsⅡ.and Ⅲ.Answers to Matching and True-False
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