會計英語

內(nèi)容概要

由葛軍主編的《會計英語（第2版）》以現(xiàn)代會計理論的最新研究成果和國際會計準(zhǔn)則為指導(dǎo)，以西方財務(wù)會計體系為基礎(chǔ)，結(jié)合我國會計實踐工作，將國內(nèi)外財務(wù)會計教學(xué)內(nèi)容相結(jié)合，綜述了會計的含義、會計產(chǎn)生與發(fā)展、會計信息的使用、會計職業(yè)、管理會計與財務(wù)會計的差異、會計職業(yè)道德等基本知識；從會計專業(yè)的角度，全面系統(tǒng)地闡述了會計核算的基本經(jīng)濟(jì)業(yè)務(wù)、基本方法、基本程序和基奉技能，概括介紹了會計分析的方法及運(yùn)用，并對會計的最新發(fā)展動態(tài)、會計準(zhǔn)則的制定以及公認(rèn)會計原則等基本知識做了簡明扼要的介紹。
《會計英語（第2版）》內(nèi)容包括會計介紹，會計基礎(chǔ)知識(會計恒等式與賬戶、交易記錄、基本會計報表、損益計量、會計循環(huán)、分類賬與日記賬等)，資產(chǎn)、負(fù)債、所有者權(quán)益的具體核算，財務(wù)報表的編制與分析等。
《會計英語（第2版）》不僅可以作為高等院校會計專業(yè)本科和其他經(jīng)濟(jì)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(jīng)濟(jì)管理人員的自學(xué)參考書。

書籍目錄

Part One Fundamental Accounting
　Chapter I 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 Financial Accounting and Managerial Accounting
　 1.5.1 Managerial accounting
　 1.5.2 Financial accounting
　 1.5.3 Managerial accounting versus financial
accounting
　 1.6 Ethics and Accounting
　 1.6.1 Ethics in Business
　 1.6.2 Ethics in Your Future Career
　 Stunmary of Learning Objectives
　 Accounting Vocabulary
　 Notes to the Text
　 Reading Material
　 Assignment Material
　Chapter 2 The Accounting Equation and theAccount
　 2.1 Types of Business Organizations
　 2.2 The Accounting Equation
　 2.3 The Effects of Business Transactions on the Accounting
Equation ..
　 2.4 The Account
　 2.4.1 The TAccount
　 2.4.2 Management's Use of Accounts
　 2.4.3 The Ledger
　 2.4.4 Types of Commonly Used Accounts
　 2.4.5 Titles of Accounts
　 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
　 3.2.1 Recording Transactions in Journals
　 3.2.2 Posting from the Journal to the Ledger
　 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 Financial Statements
　 4.1 Financial Statements
　 4.1.1 The Balance Sheet
　 4.1.2 The Income Statement
　 4.1.3 The Statement of Owner's Equity
　 4.1.4 The Statement of Changes in Financial Position
　 4.1.5 Relationship of the Financial Statements
　 4.2 The Balance Sheet
　 4.2.1 Classification of Assets and Liabilities
　 4.2.2 Formats of Balance Sheet
　 4.2.3 Current Ratio and Debt Ratio
　 4.3 The Income Statement
　 4.3.1 Formats of Income Statement
　 4.3.2 Gross Margin Percentage and Inventory Turnover
　 Summary of Learning Objectives
　 Accounting Vocabulary
　 Notes to the Text
　……
　Chapter 5 The Measurement of Business lncome
　Chapter 6 Completing the Accounting Cycle(Ⅰ)
　Chapter 7 Completing the Accounting Cycle(Ⅱ)
　Chapter 8 Ledgers and Journals
Part Two Financial Accounting
　Chapter 9 Cash and Internal Control
　Chapter 10 Accounts Receivable and Notes Receivable
　Chapter 11 Accounting for Inventory
　Chapter 12 Non-current Assets and Intangible Assets
　Chapter 13 Current Liabilities and Payroll Accounting
　Chapter 14 Non-current Liabilities
　Chapter 15 Shareholder's Equity
Part Three Analysis of Accounting Information
　Chapter 16 Preparing and Using the Financial Statements
　Chapter 17 Financial Statement Analysis
Appendix
　Appendix Ⅰ: How to Read Original English Textbook of
Accounting
　Appendix Ⅱ: Refence Versions for Reading Materials
　Appendix Ⅲ: Answers to Assignment Material
　Appendix Ⅳ: Recommended Websites of Accounting
　Appendix Ⅴ: A List of Reference Book

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