會計(jì)英語

前言

　　本書是為會計(jì)英語教學(xué)而編寫的專業(yè)基礎(chǔ)教材，內(nèi)容涉及基礎(chǔ)會計(jì)理論、財(cái)務(wù)會計(jì)、成本會計(jì)、審計(jì)的主要內(nèi)容。全書共分兩個(gè)部分。第一部分共18個(gè)單元，每個(gè)單元由課文、單詞術(shù)語注釋、課后練習(xí)、課文譯文、閱讀材料等組成。第二部分為解釋說明及補(bǔ)充練習(xí)。書中還另外編寫了大量的實(shí)務(wù)案例，便于廣大讀者學(xué)習(xí)使用。　　本書既可作為財(cái)經(jīng)類專業(yè)會計(jì)英語課程教材，也可作為廣大財(cái)會從業(yè)人員學(xué)習(xí)英文賬務(wù)處理的入門書籍。通過對本書的學(xué)習(xí)，可以使讀者掌握會計(jì)學(xué)基本理論、基本方法的英語表達(dá)方式，提高運(yùn)用英語處理會計(jì)業(yè)務(wù)的能力?！　”緯珊盍⑿氯沃骶帲S捷、鄧雪任副主編，肖然任主審。參加本書編寫的有侯立新（第1－15單元），周斌（第16單元），黃捷（第17單元），鄧雪（第18單元）、張艷梅（案例）、楊志慧（附加練習(xí)）、杜攀（附錄Ⅰ、Ⅱ、Ⅲ）。　　本書的編寫得到了金領(lǐng)培訓(xùn)中心英文會計(jì)教學(xué)專家組諸位老師的大力協(xié)助，在編寫過程中也借鑒和參考了眾多業(yè)內(nèi)學(xué)者的資料書籍，并汲取了其申許多精萃，在此表示衷心的感謝?！　≡诰帉懕緯倪^程中，編者還得到了機(jī)械工業(yè)出版社許多方面的指導(dǎo)和幫助，在此一并表示感謝?！　∮捎诰幷咚接邢蓿杪┗虿煌字幵谒y免，懇請廣大讀者批評指正。

內(nèi)容概要

本書是為會計(jì)英語教學(xué)而編寫的專業(yè)基礎(chǔ)教材，內(nèi)容以基礎(chǔ)會計(jì)、財(cái)務(wù)會計(jì)為主，成本會計(jì)、管理會計(jì)、財(cái)務(wù)管理也有所涉及。全書共分18個(gè)單元，每個(gè)單元由課文、單詞術(shù)語注釋、課后練習(xí)、參考譯文、閱讀材料等組成。書后還附錄了精選的實(shí)務(wù)案例、專業(yè)詞匯、會計(jì)報(bào)表以及財(cái)政部2006年頒布的新企業(yè)會計(jì)準(zhǔn)則——基本準(zhǔn)則（英文版），便于廣大讀者學(xué)習(xí)使用。        本書既可作為高等學(xué)校會計(jì)英語課程教材，也可以作為廣大會計(jì)從業(yè)人員學(xué)習(xí)會計(jì)英語入門的書籍。

書籍目錄

第2版前言第1版前言Unit 1 Accounting DefinitionUnit 2 The Conventions of Accountin9Unit 3 The Accounting ProcessUnit 4 Double—entry Bookkeepin9Unit 5 Ledgers and JournalsUnit 6 The Balance SheetUnit 7  Income StatementUnit 8 The Statement of Cash FlowsUnit 9  AssetsUnit 10 LiabilitiesUnit 11 Owners’EquityUnit 12  Financial Statement AnalysisUnit 13  Accounting for Foreign Currency Transactions and TranslationUnit 14  Corporate Acquisition and Consolidated Financial　StatementsUnit 15  Cost ElementsUnit 16 Activity—based Costin9Unit 17 The Main Methods of Investment AppraisalUnit 18 Financial BudgetsAppendix l IllustrationsAppendix 2 List of Accounting TermsAppendix 3 Accounting Standard for Business Enterprises Basic StandardAppendix 4 Accounting Documents  參考文獻(xiàn)

章節(jié)摘錄

A written partnership agreement，or articles of partnership，establishes proceduresfor admission of a new partner，withdrawals of a partner，and the sharing of profits andlosses among the partners.When a new partner is admitted to the firm or an existingpartner withdraws，the old partnership is dissolved，OT ceases to exist.A new partner-ship may or may not emerge to continue the business.Account for partners’initial investments in a partnership.Accounting for a partner—ship is similar to accounting for a proprietorship.However，a partnership has more thanone owner.Each partner has an individual capiml account and a withdrawal account.Allocate profits and losses to the partners by different methods.Partners share netincome or loss in any manner they choose.Common sharing agreements base the profit-and-loss ratio on a stated fraction，partners’capital contributions，and／or their serviceto the partnership.Some partnerships call the cash drawings of partners salaries and in-terest，but these amounts arc not expenses of the business.Instead.they are memlyways of allocating partnership net income to the partners.Account for the admission of a new partner to the business.An outside person maybecome.partner by purchasing a current partner's interest or by investing in the part-nemhip.In some eases the new partner must pay the current partners a bonus to join.In other situations the new partner may receive a bonus to join.Account for the withdrawal of a partner from the business.When a partner with-draws，partnership a~ets may be reappraised.Partners share any gain or loss on the as-set revaluation on the basis of their profit—and-loss ratio.The withdrawing partner mayreceive payment equal to，greater than，or less than his or her capital book value，de-pending on the agreement with the other partners.Account for the liquidation of a partnership.In liquidation a partnership goes Out of business by selling the assets，paying the liabilities，and disbursing any remainingcash to the partners.Prepare partnership financial statements.Partnership financial statements are simi-lar to those of a proprietorship.However，the partnership income statement commonlyreports the allocation of net income to the partners，and the balance sheet has a capitalaccount for each Dartner.……

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