會(huì)計(jì)專業(yè)英語

內(nèi)容概要

　　本書充分體現(xiàn)了高等職業(yè)教育的特色，理論內(nèi)容以“必需、夠用”為準(zhǔn)則，注重培養(yǎng)學(xué)生的職業(yè)素養(yǎng)，突出了實(shí)用性。本書主要包括10個(gè)教學(xué)單元，每個(gè)單元均包含學(xué)習(xí)目標(biāo)、正文、詞匯以及課后練習(xí)4個(gè)部分。所選內(nèi)容涵蓋會(huì)計(jì)概論，會(huì)計(jì)核算的一般原則，會(huì)計(jì)等式與復(fù)式記賬，日記賬與分類賬，會(huì)計(jì)循環(huán)過程，資產(chǎn)，負(fù)債，所有者權(quán)益，資產(chǎn)負(fù)債表和損益表，現(xiàn)金流量表。另外，在書后附有正文的中文翻譯以及練習(xí)答案。
　　本書既可作為大專院校財(cái)務(wù)會(huì)計(jì)類專業(yè)教材，也可作為各類會(huì)計(jì)從業(yè)人員的參考用書。

書籍目錄

Unit 1 Introduction of Accounting
1.1 The Role of Accounting in Business
1.1.1 The Nature and Function of Accounting
1.1.2 The Division of Accounting
1.2 Accounting Ethics
Important Words and Special Terms
Exercise
Unit 2 Some of Generally Accepted Accounting Principles
2.1 The Monetary Convention
2.2 Accrual Basis of Accounting
2.2.1 The Cash Basis of Accounting
2.2.2 The Accrual Basis of Accounting
2.3 Going Concern
2.4 Matching Principle and Revenue Recognition
Important Words and Special Terms
Exercise
Unit 3 Accounting Equation and Double-Entry system
3.1 Accounting equation
3.2 Accounting elements
3.3 Accounting elements in the accounting equation
3.4 T account
3.5 Double-entry System
Important Words and Special Terms
Exercise
Unit 4 The Journals and The Ledgers
4.1 Journal
4.2 Types of Journal
4.2.1 General Journals
4.2.2 Special Journal
4.3 Advantages of Using Journals
4.4 Ledger
4.4.1 General Ledger
4.4.2 Subsidiary Ledger
Important Words and Special Terms
Exercises
Unit 5 Accounting Cycle
5.1 Identify transactions to be recorded
5.2 Journalizing
5.3 Posting from Journal to Ledger
5.4 Preparing Unadjusted Trial Balance
5.4.1 Accounting Basis
5.4.2 Adjusting entries
5.5 The Adjusted Trial Balance
5.6 Closing
Important Words and Special Terms
Exercises
Unit 6 Assets
6.1 Current Asset
6.1.1 Cash
6.1.2 Account Receivable
6.1.3 Inventory
6.2 Fixed Assets
6.2.1 Measuring the cost of Property， Plant and Equipment
6.2.2 Depreciable
6.3 Intangible Assets
Important Words and Special Terms
Exercises
Unit 7 Liabilities
7.1 Current liabilities
7.1.1 Short-term Bills （notes） and Accounts payable
7.1.2 Accrued expenses
7.1.3 Unearned revenues
7.1.4 Current maturities of Long-term debts
7.1.5 Contingent liabilities
7.2 Long-term liabilities
7.2.1 Long-term loans payable
7.2.2 Long-term accounts payable
7.2.3 Bonds （debenture） payable
Important Words and Special Terms
Exercises
Unit 8 Owner's equity
8.1 Paid-up capital
8.1.1 Ordinary shares （common stock）
8.1.2 Preference shares （preferred stock）
8.2 Retained profits are earned from the customers
Important Words and Special Terms
Exercises
Unit 9 Balance Sheet and Income Statement
9.1 Balance Sheet
9.1.1 Purpose of Balance Sheet
9.1.2 Format of Balance Sheet
9.1.3 Advantages and Limitation of the Balance Sheet
9.2 Income statement
9.2.1 The function of income statement
9.2.2 Single-step Income Statement
9.2.3 Multiple-step Income Statement
Important Words and Special Terms
Exercises
Unit 10 Cash Flow Statement
10.1 The Role of Cash Flow Statement
10.1.1 Meaning of "Cash Flows"
10.1.2 Importance of Cash Flow Statement
10.2 Categories of Cash Flow
10.2.1 Operating Activities
10.2.2 Investing Activities
10.2.3 Financing Activities
10.2.4 Direct and Indirect Methods of Reporting
10.3 Usefulness of the Statement of Cash Flows
Important Words and Special Terms
Exercises
Appendix I 參考答案
Appendix II 課文參考譯文
第1單元 會(huì)計(jì)概論
第2單元 公認(rèn)會(huì)計(jì)原則
第3單元 會(huì)計(jì)等式和復(fù)式記賬
第4單元 日記賬和分類賬
第5單元 會(huì)計(jì)循環(huán)
第6單元 資產(chǎn)
第7單元 負(fù)債
第8單元 所有者權(quán)益
第9單元 資產(chǎn)負(fù)債表和損益表
第10單元 現(xiàn)金流量表
參考文獻(xiàn)

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