实用会计英语

书籍目录

Unit 1 An Introduction to Accounting1.1 The History and Development of Accounting1.2 The Nature of Accounting1.3 Users of Accounting Information1.4 Accounting Profession1.5 Managerial Accounting and Financial AccountingSolutions to ActivitiesAccounting VocabularySummarySelf-ExercisesReading MaterialUnit 2 Recording Business2.1 Types of Business Entities2.2 The Accounting Equation2.3 Double-Entry Bookkeeping2.4 Recording Business Transactions2.5 Illustrative ProblemSolutions to ActivitiesAccounting VocabularySummarySelf-ExercisesReading MaterialUnit 3 Accounting Cycle and Processes3.1 The Accounting Cycle3.2 Source Documents3.4 The Joumals3.5 The Financial StatementsSolutions to ActivitiesAccounting VocabularySelf-ExercisesReading MaterialUnit 4 Cash and Receivables4.1 Cash4.2 The Bank Account： a Control Device4.3 Accounts Receivable4.4 Notes Receivable4.5 Accounting for Bad DebtsSolutions to ActivitiesAccounting VocabularySummarySelf-ExercisesReading MaterialUnit 5 Inventory5.1 The Concept of Inventory5.2 Inventory System5.3 Inventory Costing MethodsSolutions to ActivitiesAccounting VocabularySummarySelf-ExercisesReading MaterialUnit 6 Long-Lived Assets6.1 Types of Assets6.2 Fixed Assets6.3 Depreciation of Fixed Assets6.4 Disposing of Fixed Assets6.5 Natural Resources and IntangibleSolutions to ActivitiesAccounting VocabularySummarySelf-ExercisesReading MaterialUnit 7 Liabilities and Shareholders' Equity7.1 Types of Liabilities7.2 Current Liabilities7.3 Non-current Liabilities7.4 Shareholders Captial7.5 Shareholders' EquitySolutions to ActivitiesAccounting VocabularySummarySelf-ExercisesReading MaterialUnit 8 The Measurement of Business Income8.1 Revenues and Expenses8.2 Business Income8.3 Some Generally Accepted Accounting Principles（GAAP）8.4 Adjustments to the Accounts8.5 Adjusted Trial Balance N8.6 Preparing the Financial Statements from the Adjusted Trial BalanceSolutions to ActivitiesAccounting VocabularySummarySelf-ExercisesReading MaterialUnit 9 Completing the Accounting Cyele9.1 Preparation of the Work Sheet9.2 Uses of the Work Sheet9.3 Closing the Accounts9.4 The Operating Cycle for a Merchandising Business9.5 Accounting Record of the Operating Cycle9.6 The Accounting Cycle for a Merchandising BusinessSolutions to ActivitiesAccounting VocabularySummarySelf-ExercisesReading MaterialAppendix Ⅰ Reference Versions for Reading MaterialsAppendix Ⅱ Answers toAppendix Ⅲ Recommended Websites of AccountingAppendix Ⅳ A List of Reference Book

作者简介

　　《普通高等教育“十一五”国家级规划教材（修订版）：实用会计英语（第2版）》是普通高等教育“十一五”国家级规划教材修订版。　　《普通高等教育“十一五”国家级规划教材（修订版）：实用会计英语（第2版）》以现代会计理论的最新研究成果和国际会计准则为指导，以西方财务会计体系为基础，结合我国会计实践工作，将国内外财务会计教学内容相结合，综述了会计的历史与发展、含义、会计信息使用和会计职业等基本知识；从会计专业的角度，用英语全面系统地阐述了会计核算的基本经济业务、基本方法、基本程序和基本技能，并对财务会计与管理会计的关系做了简明扼要的介绍。　　《普通高等教育“十一五”国家级规划教材（修订版）：实用会计英语（第2版）》内容主要包括：会计介绍，会计基础知识（会计恒等式与账户、交易记录、分类账与日记账、基本会计报表等），会计核算（资产、负债、所有者权益的核算），会计循环等。　　本书不仅可作为高等职业教育会计专业和其他经济管理类专业“专业英语”课程的教材，也可供社会在职涉外会计人员以及有志于参与国外会计资格证书考试的人员学习、使用。

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