會計英語

內容概要

本書以現代會計理論的最新研究成果和國際會計準則為指導，以西方財務會計體系為基礎，結合我國會計實踐工作，將國內外財務會計教學內容相結合，綜述了會計的涵義、作用 、會計職業(yè)、會計準則的制定及公認會計原則等基本知識；從會計專業(yè)的角度，全面系統地闡述了會計核算的基本經濟業(yè)務、基本方法、基本程序和基本技能，概括介紹了會計分析的方法及運用，并對會計的最新發(fā)展動態(tài)做了簡明扼要的介紹。    本書內容包括會計介紹，會計基礎知識，資產、負債、所有者權益的核算，財務報表的編制與分析等。    本書不僅可以作為高等院校會計專業(yè)本科和其他經濟管理類本科“專業(yè)英語”課程的教材，也可作為在職會計人員和經濟管理人員的自學參考書。

書籍目錄

Part One Fundamental Accounting  Chapter 1 An Introduction to Accounting    1.1 The Nature of Accounting    1.2 The History and Development of Accounting    1.3 Users of Accounting Information    1.4 Accounting Profession    1.5 The Accounting Standards Setting Bodies    1.6 Generally Accepted Accounting Principles    Summary of Learning Objectives    Accounting Vocabulary    Notes to the Text    Reading Material    Assignment Material  Chapter 2    2.1 Types of Business Organizations    2.2 The Accounting Equation    2.3 The Effects of Business Transaction on the Accounting Equation    2.4 The Account    Summary of Learning Objectives    Accounting Vocabulary    Notes to the Text    Reading Material    Assignment Material  Chapter 3 Recording Business Transactions    3.1 Double -Entry Bookkeeping    3.2 Recording Business Transaction    3.3 Illustrative Problem    3.4 The Trial Balance    Summary of Learning Objectives    Accounting Vocabulary    Notes to the Text    Reading Material    Assignment Material  Chapter 4 Basic Finacial Statements  Chapter 5 The Measurement of Business Income  Chapter 6 Completing the Accounting cycle  Chapter 7 Completing the Accounting cycle  Chapter 8 Ledgers and JournalsPart Two Finanicial Accounting  Chapter 9  Cash and Internal Control  Chapter 10 Accounts Receivable and Notes Receivable  Chapter 11 Accounting for Inventory  Chapter 12 Non-currrent Assets and Intangible Assets  Chapter 13 Current Liabilities and Payroll Accounting  Chapter 14 Non-current Liabilities  Chapter 15 Shareholder's EquityPart Three  Chapter 16 Preparing and Using the Financial Statements   Chapter 17 Financial Statement AnalysisAppendix

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