會(huì)計(jì)英語(yǔ)

前言

　　目前，世界已進(jìn)入信息時(shí)代，隨著經(jīng)濟(jì)的全球化發(fā)展和我國(guó)加入世界貿(mào)易組織及改革開放的深入，國(guó)內(nèi)企業(yè)與外資企業(yè)的合作交往與日俱增，大量的外商相繼在中國(guó)投資設(shè)立企業(yè)，開展業(yè)務(wù)活動(dòng)。而會(huì)計(jì)是國(guó)際通用的“商業(yè)語(yǔ)言”，自然要快速地向國(guó)際化邁進(jìn)，使人們?cè)跁?huì)計(jì)語(yǔ)言上能夠相互溝通。會(huì)計(jì)的產(chǎn)生與發(fā)展是隨著生產(chǎn)實(shí)踐及經(jīng)濟(jì)管理的實(shí)際需要產(chǎn)生和發(fā)展的。會(huì)計(jì)的目的是通過對(duì)經(jīng)濟(jì)活動(dòng)的記錄、計(jì)量、報(bào)告，提供經(jīng)濟(jì)管理所需的信息，參與經(jīng)濟(jì)決策，提高公司的經(jīng)濟(jì)效益。從某種意義上說，財(cái)務(wù)會(huì)計(jì)的詞語(yǔ)已經(jīng)不是財(cái)務(wù)會(huì)計(jì)人員專用的了，應(yīng)該為所有的企業(yè)管理人員和經(jīng)濟(jì)工作者所熟悉。鑒于上述情況，包括會(huì)計(jì)在內(nèi)的商務(wù)交流越來(lái)越多地需要用英語(yǔ)進(jìn)行，會(huì)計(jì)英語(yǔ)的重要性就顯得更加突出，而且會(huì)計(jì)英語(yǔ)的使用已不僅僅是看英文的會(huì)計(jì)報(bào)表，還需用英語(yǔ)就業(yè)務(wù)問題進(jìn)行討論交流。這就要求學(xué)生不但能準(zhǔn)確地掌握會(huì)計(jì)英語(yǔ)詞匯的確切含義，還要熟識(shí)與會(huì)計(jì)相關(guān)業(yè)務(wù)的背景知識(shí)。　　為適應(yīng)形勢(shì)的需要，我們編寫了這本為會(huì)計(jì)人員用英語(yǔ)交流為主要內(nèi)容的教材，供高等院校公共英語(yǔ)學(xué)習(xí)階段之后的會(huì)計(jì)專業(yè)英語(yǔ)課程使用。本書編寫工作所貫徹的原則為：在加強(qiáng)英語(yǔ)語(yǔ)言基礎(chǔ)和提高基本技能的同時(shí)，重視培養(yǎng)學(xué)生實(shí)際使用英語(yǔ)進(jìn)行交際的能力。教材中既有理論的學(xué)習(xí)（如會(huì)計(jì)準(zhǔn)則、會(huì)計(jì)賬戶、會(huì)計(jì)簿記、公司概況、投資證券、現(xiàn)金控制等），又有各種會(huì)計(jì)報(bào)表（如分錄、試算表、資產(chǎn)負(fù)債表、損益表、現(xiàn)金流量表等），情景基本反映公司會(huì)計(jì)的主要業(yè)務(wù)，具有較強(qiáng)的實(shí)務(wù)操作性。本書除閱讀文章外，還配備了形式多樣的練習(xí)，用了大量的篇幅進(jìn)行會(huì)計(jì)英語(yǔ)的聽力和會(huì)話訓(xùn)練，還涉及會(huì)計(jì)人員求職面試等實(shí)際，使學(xué)生猶如身臨會(huì)計(jì)英語(yǔ)的使用環(huán)境?！　”緯缮虾Ａ⑿艜?huì)計(jì)學(xué)院外語(yǔ)系陳雪翎、劉昕和財(cái)務(wù)管理系吳向陽(yáng)編寫。陳雪翎為主編，負(fù)責(zé)全書文稿的整理、統(tǒng)稿及詞匯的審定編寫，劉昕負(fù)責(zé)第1、2、3、4、9、10課主要內(nèi)容的編寫，吳向陽(yáng)負(fù)責(zé)第5、6、7、8課主要內(nèi)容的編寫。本書的編寫工作得到了有關(guān)同行專家和高等教育出版社編寫人員的指導(dǎo)和幫助，我們謹(jǐn)表示衷心的感謝?！　∮捎诰幷咚接邢?，書中難免有差錯(cuò)。我們殷切期望同行和使用教材的師生對(duì)本書提出寶貴意見。

內(nèi)容概要

　　目前，世界已進(jìn)入信息時(shí)代，隨著經(jīng)濟(jì)的全球化發(fā)展和我國(guó)加入世界貿(mào)易組織及改革開放的深入，國(guó)內(nèi)企業(yè)與外資企業(yè)的合作交往與日俱增，大量的外商相繼在中國(guó)投資設(shè)立企業(yè)，開展業(yè)務(wù)活動(dòng)。而會(huì)計(jì)是國(guó)際通用的“商業(yè)語(yǔ)言”，自然要快速地向國(guó)際化邁進(jìn)，使人們?cè)跁?huì)計(jì)語(yǔ)言上能夠相互溝通。會(huì)計(jì)的產(chǎn)生與發(fā)展是隨著生產(chǎn)實(shí)踐及經(jīng)濟(jì)管理的實(shí)際需要產(chǎn)生和發(fā)展的。

書籍目錄

Chapter 1　Introduction toAccounting PrinciplesAct I： Description of the Types of Business EntitiesAct II： The Role ofAccounting in BusinessAct III：Accounting PrinciplesChapter 2 Setting upAccountsAct I：Characteristics ofAnAccountAct II： BasicAccounting RecordsAct III： DiscoveryAndCorrection of Errors in Trial BalanceChapter 3 The MatchingConceptAnd theAdjusting ProcessAct I： The MatchingConceptAct II： Nature of theAdjusting ProcessAct III： RecordingAdjusting EntriesChapter 4 Income StatementAnd Balance SheetAct I： WhatAre Balance SheetAnd Income Statement?Act II： Major Sections of the Balance SheetAnd IncomeStatementAct III： Income StatementAnd Balance Sheet LinkageChapter 5Cash Flow StatementAct I： Using theCash Flow Statement in Decision MakingAct II： Operating, InvestingAnd FinancingActivitiesAct III：An Overview of theCash Flow StatementChapter 6 InventoryAct I： Inventory MethodsAct II： Inventory ValuationAnd the Measurement of IncomeAct III： GAAPsAnd PracticalConsideration：AComparison of　Inventory MethodsChapter 7　Investment ....Act I： Short-term InvestmentAct II： Stock or Bond?Act III： Long-term InvestmentChapter 8CashAnd ItsControlAct I： PettyCashAct II： The Bank ReconciliationAct III：CashControlChapter 9 Business inAccountingAct I.Company ProfileAct II：CreditCardAct III： MicrocomputerAccounting SystemsChapter 10 Applying forA JobAct I： Job OptionsAct II：An InterviewAct III：AttendingAn InterviewTapescriptsKey to Exercises

章節(jié)摘錄

　　Betty, Melba, and Rick had earned their graduate business degrees together and had paid their dues in middle management positions in various large corporations. Despite their different employers, the three had maintained their friendship and were now ready to realize their dream of starting a consulting practice. Their projections showed modest consulting revenue in the short-term offset by expenditures for supplies, a secretary, a small library, personal computers, and similar necessities. Although each expected to clear no more than perhaps $25,000 for his or her efforts in their first year in business, they shared high hopes for future growth and success. Besides, it would be a great pleasure to run their own company and have sole charge of their respective fates. The Software Entrepreneur　　Howard was cashing a seven-figure check for his share of the proceeds from the sale of the computer software firm he had founded seven years ago with four of his friends. Rather than rest on his laurels, however, Howard saw this as an opportunity to capitalize on a complex piece of software he had developed in college. Although Howard was convinced that there would be an extensive market for his software. there was much work to be done before it could be brought to market. The software had to be converted from a mainframe operation system to the various popular microcomputer systems. In addition, there was much marketing to be done prior to its release. Howard anticipated that he would probably spend over $300,000 on programmers and salespeople before the first dollar of royalties would appear. But he was prepared to make that investment himself, in anticipation of retaining all the eventual profit.

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