会计英语第2版(葛军主编)_读书笔记
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会计英语第2版，葛军老师主编，读书笔记。时间就是金钱，希望该文档能够帮你节省时间
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SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
PartThreeAnalysisofAccountingInformation
Chapter16PreparingandUsingtheFinancialStatements
16.1IntroductiontoFinancialStatements
16.1.1ClassifiedFinancialStatements
16.1.2RelationshipsamongtheFinancialStatements
16.2TheBalanceSheet
16.2.1FormatsoftheBalanceSheet
16.2.2ElementsoftheBalanceSheet
16.2.3PreparationoftheBalanceSheet
16.3TheIncomeStatement
16.3.1FormatsoftheIncomeStatement
16.3.2ElementsoftheIncomeStatement
16.3.3PreparationoftheIncomeStatement
16.4TheCashFlowStatement
16.4.1ElementsoftheCashFlowStatement
16.4.2FormatsoftheCashFlowStatement
16.4.3PreparationoftheCashFlowStatement
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter17FinancialStatementAnalysis
17.1AnIntroductionofFinancialStatementAnalysis
17.2PercentageAnalysis
17.2.1HorizontalAnalysis
17.2.2TrendAnalysis
17.2.3VerticalAnalysis
17.3RatioAnalysis
17.3.1ProfitabilityRatios
17.3.2LiquidityRatios
17.3.3FinancialStabilityRatios
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Appendix
AppendixⅠ:HowtoReadOriginalEnglishTextbookofAccounting
AppendixⅡ:ReferenceVersionsforReadingMaterials
AppendixⅢ:AnswerstoAssignmentMaterial
AppendixⅣ:RecommendedWebsitesofAccounting
AppendixⅤ:AListofReferenceBook
PartOneFundamentalAccounting
Chapter1AnIntroductiontoAccounting
1.1TheNatureofAccounting
1.2TheHistoryandDevelopmentofAccounting
1.3UsersofAccountingInformation
1.4AccountingProfession
1.5FinancialAccountingandManagerialAccounting
1.5.1Managerialaccounting
1.5.2Financialaccounting
1.5.3Managerialaccountingversusfinancialaccounting
1.6EthicsandAccounting
1.6.1EthicsinBusiness
1.6.2EthicsinYourFutureCareer
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter2TheAccountingEquationandtheAccount
2.1TypesofBusinessOrganizations
2.2TheAccountingEquation
2.3TheEffectsofBusinessTransactionsontheAccountingEquation
2.4TheAccount
2.4.1TheTAccount
2.4.3TheLedger
2.4.4TypesofCommonlyUsedAccounts
2.4.5TitlesofAccounts
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter3RecordingBusinessTransactions
3.1Double-EntryBookkeeping
3.2RecordingBusinessTransaction
3.2.1RecordingTransactionsinJournals
3.2.2PostingfromtheJournaltotheLedger
3.3IllustrativeProblem
3.4TheTrialBalance
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter4BasicFinancialStatements
4.1FinancialStatements
4.1.1TheBalanceSheet
4.1.2TheIncomeStatement
4.1.4TheStatementofChangesinFinancialPosition
4.1.5RelationshipoftheFinancialStatements
4.2TheBalanceSheet
4.2.1ClassificationofAssetsandLiabilities
4.2.2FormatsofBalanceSheet
4.2.3CurrentRatioandDebtRatio
4.3TheIncomeStatement
4.3.1FormatsofIncomeStatement
4.3.2GrossMarginPercentageandInventoryTurnover
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter5TheMeasurementofBusinessIncome
5.1BusinessIncome
5.2SomeGenerallyAcceptedAccountingPrinciples
5.2.1Accrual-BasisAccounting
5.2.2TheAccountingPeriod
5.2.3RevenuePrinciple
5.2.4MatchingPrinciple
5.2.5Time-PeriodConcept
5.3AdjustmentstotheAccounts
5.4AdjustedTrialBalance
5.5PreparingtheFinancialStatementsfromtheAdjustedTrialBalance
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter6CompletingtheAccountingCycle(Ⅰ)
6.1TheAccountingCycle
6.2PreparationoftheWorkSheet
6.2.2StepsinPreparingtheWorkSheet
6.3UsesoftheWorkSheet
6.3.1PreparingtheFinancialStatements
6.3.2RecordingtheAdjustingEntries
6.4ClosingtheAccounts
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter7CompletingtheAccountingCycle(Ⅱ)
7.1TheOperationCycleforaMerchandisingBusiness
7.2AccountingRecordoftheOperatingCycle
7.2.1PurchaseofInventory
7.2.2PurchaseDiscounts
7.2.3PurchaseReturnsandAllowances
7.2.4TransportationCosts
7.2.5SaleofInventory
7.2.6SalesDiscounts,SalesReturnsandAllowances
7.2.7CostofGoodsSold
7.3TheAccountingCycleforaMerchandisingBusiness
7.3.1TheAdjustingandClosingProcessforaMerchandisingBusiness
7.3.2WorkSheetofaMerchandisingBusiness
7.3.3FinancialStatementsofaMerchandisingBusiness
7.3.4AdjustandClosetheAccountsofaMerchandisingBusiness
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter8LedgersandJournals
8.1Ledgers
8.2Journals
8.3SpecialJournals
8.3.1SalesJournal
8.3.2CashReceiptsJournal
8.3.3PurchaseJournal
8.3.4CashDisbursementsJournal
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterials
AssignmentMaterial
PartTwoFinancialAccounting
Chapter9CashandInternalControl
9.1DefinitionofInternalControl
9.2BasicPrincipleandPolicies
9.3InternalCashControl
9.3.1IndividualCashAccountability
9.3.2CashRecording
9.3.3CashDepositing
9.3.4Reconciliation
9.3.5RefundsandVoids
9.3.6SafeguardingCash
9.4InternalControloverMerchandiseTransactions
9.4.1ControlofSalesandCashReceipts
9.4.2ControlofPurchasesandCashDisbursements
9.4.3ControlofPurchasesDiscounts
9.5TheBankAccount:aControlDevice
9.5.1BankStatement
9.5.2BankReconciliation
9.5.3PreparationofBankReconciliation
9.5.4RecordingEntriesfromtheReconciliation
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterials
AssignmentMaterial
Chapter10AccountsReceivableandNotesReceivable
10.1AccountsReceivableandNotesReceivable
10.2AccountingforNotesReceivable
10.3UncollectibleAccountsExpenses
10.4TheTwoMethodsofAccountingforBadDebts
10.4.1AllowanceMethod
10.4.2DirectWrite-offMethodofAccountingforUncollectibles
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter11AccountingforInventory
11.1TheBasicConceptofInventoryAccounting
11.2InventoryAccountingSystem
11.3CalculatingtheCostofInventory
11.3.1InventoryCostingMethod
11.3.2ComparingInventoryCostingMethods
11.4ValuationofInventoryatOtherthanCost
11.4.1ValuationatLower-of-Cost-or-Market
11.4.2ValuationatNetRealizableValue
11.5EstimatingInventoryCost
11.5.1RetailMethodofInventoryCosting
11.5.2GrossProfitMethodofEstimatingInventories
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter12Non-currentAssetsandIntangibleAssets
12.1Non-currentAssets
12.2DepreciationMethods
12.3DisposalofFixedAssets
12.4IntangibleAssets
12.5AmortizationofIntangibleAssets
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter13CurrentLiabilitiesandPayrollAccounting
13.1CurrentLiabilities
13.2AccountsPayable
13.3NotesPayable
13.4PayrollAccounting
13.5InternalControlOverPayroll
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter14Non-currentLiabilities
14.1Non-currentLiabilities
14.2TypesofBonds
14.3AccountingforIssuingBonds
14.4AdjustingEntriesforInterestingExpenses
14.5AccoutingforRedeemingBonds
14.6ConvertibleBonds
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
15.1TheCharacteristicsofaCorporation
15.2ShareCapital
15.4IssuingStock
15.4.1IssuingStockforCash
15.4.2IssuingCommonStockforServicesorNon-cashAsset
15.4.3IssuingPreferredStock
15.5AccountingforDividends
15.6AccountingforIncomeTaxes
15.7RetainedEarnings
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