会计英语

章节摘录

　　Depreciation is the term used for the expiration or using up of a capital （also known as longlived, fixed or plant） asset （ for example, equipment and buildings）. It is the allocation of the cost of a plant asset to expense over its useful life.　　The following points define depreciation:　　Depreciation is similar to the expiration or using up of a prepayment, except the a-mount of depreciation in each accounting period is based on subjective estimates, in other words,judgment in terms of estimating the asset s useful life and estimating its salvage or trade-in value.　　Depreciation is an estimate of the decline in usefulness, not necessarily a decline invalue.　　Depreciation is a method of cost allocation, not asset valuation. A capital asset whosemarket value is increasing would still be amortized （except for those capital assets, such asland, that are not amortized）. While the asset generates revenues, it gradually wears out. Tomatch the expense of the asset to the revenues it is generating, the cost of the asset must bespread over its useful life as an expense.　　The amount of the asset used in a period is determined by allocating the net amortizablecost of the asset （original cost less expected trade.in allowance） over the expected useful life ofthe asset.

前言

　　根据读者的要求，为了适应不同层面相关专业人员的会计英语学习的需求，现在“‘十一五’国家级规划重点教材”《会计英语》的基础上进行重新编写了《会计英语》（双语简明版），教材分为九章，第一至第三章是对会计的性质以及会计信息产生过程的叙述；第四至第八章是关于资产、负债和所有者权益的确认、计量和报告；第九章是关于有关企业经营活动对现金流量表的影响，以及如何编制现金流量表。为了满足读者需要，最后附录中有主要报表的中英文对照表。　　本教材的特点在于简化了相关章节的内容，力求精简。本书适应于各种类型院校的财务会计专业学生以及企业相关财务人员的学习。　　本书每一章有自测题、练习题、问题，以使读者通过练习，掌握所学内容。自测题答案在每一章的最后一页，练习题和问题的参考答案在书本的最后附录中。叶建平、罗冬梅（上海金融学院）、贾纬璇、陈雪梅、乔轶、李佳佳和王悦参与了本书的部分编写工作。　　另外，为了便于教师教学和读者自学的需要，本书备有中文翻译和教师教学用的课件。若有需要，请查询上海财经大学出版社网站，并在网上免费下载。联系人王永长，电话：021-65903826。

书籍目录

1 An Introduction to Accounting  1.1 Accounting is an Information System  1.2 Forms of Organization  1.3 The framework for The Preparation and Presentation of Financial Statements  1.4 Understanding of Financial Statements Balance Sheet    Income Statement    Statement of Owner' s Equity    Cash Flow Statement  1.5 Accounting and Its Profession  1.6 Accounting Elements and Using the Accounting Equation    What is Accounting Equation?    Effects of Transactions on the Accounting Equation  1.7 Ethics in Accounting Some Basic Ethical Standards    Demonstration Problem    Vocabulary    Self-Test Questions    Discussion Questions    Exercises    Problems    Mini-Case2 Recording Transactions  2.1 Economic Events and Business Documents  2.2 T Accounts and Debit & Credit    Types of Accounts    Chart of Accounts and Ledger    The Accounting Equation and the Rules of Debits and Credits    Normal Balances  2.3 Journalizing and Posting Transactions    Journalizing Transactions    Posting Transactions  2.4 Preparing a Trial Balance    Trial Balance    Locating and Correcting Errors    Formatting Conventions  2.5 Using the Information - the Debt Ratio    Demonstration Problem    Vocabulary    Self-Test Questions    Discussion Questions    Exercises    Problems3  Adjusting the Accounts, Preparing the Statements, and Completing the AccountingCycle  3.1 The Need for Adjustments    Time Period Principle    Need for Adjustments at the End of an Accounting Period    Accrual and Cash Basis of Accounting  3.2 Adjusting the Accounts    Prepaid Expenses    ……4 Accounting for Merchandising Enterprises5 Accounting for Cash,Trading Securities and Receivables6 Inventories and Cost of Goods Sold7 Long-Term Assets:Investments,Fixed Assets,Natural Resoureces and Intangible Assets8 Current and Long-Term Liabilities9 Owner's Equity10 Statement of Cash Flows

作者简介

《会计英语(双语简明版)》内容简介：本丛书是由上海财经大学等多所知名高校一线骨干教师组织规划编写的会计学专业的精品教材。这些教师都具有丰富的教学实践经验和会计实践经验，他们能把丰富的教学理论知识和会计实践经验有机地结合起来，使得学生毕业后能够把学到的理论知识在实践中灵活运用。本丛书为了配合教师教学和学生练习需要，经过学生和教师的多次研究讨论，做到教材、复习、教学全面综合配套.是一套配套化、立体化的精品教材，学生易学，教师教学方便。

图书封面

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