實用會計英語

前言

　　本書是一部內(nèi)容完整、簡潔實用的會計專業(yè)英語教材，適合財務、會計、審計等專業(yè)高職高專院校學生、會計從業(yè)人員以及其他希望提高會計英語水平的學習者使用。本書根據(jù)作者多年教學實踐中的心得體會，用純正的英語講解財務會計操作實務，重點包括資產(chǎn)負債表、利潤表、現(xiàn)金流量表、復式記賬法、流動資產(chǎn)核算方法、長期資產(chǎn)核算方法、負債與股東權(quán)益核算方法以及會計報表分析共10章內(nèi)容，課文簡潔實用，案例貼切豐富，符合國際會計慣例，體現(xiàn)會計學的思想精髓，適合課堂教學和自學使用?！　”緯咐S富、答案詳細，每章包括學習目標、正文、專業(yè)術(shù)語英漢對照、練習題、答案五個部分。本書介紹了大量國際會計事項所涉及的會計處理方法，給出了最新會計準則下企業(yè)會計報表的樣表，尤其強調(diào)對于各交易事項對財務報表的影響分析，強調(diào)對國際會計報表編制與分析能力的培養(yǎng)，讀者具備了過硬的英文財務會計操作能力，方能滿足全球化時代各單位對于國際化會計人才的需要。

內(nèi)容概要

本書主要內(nèi)容是用純正的英語講解財務會計操作實務，重點包括資產(chǎn)負債表、利潤表、現(xiàn)金流量表、復式記賬法、流動資產(chǎn)核算方法、長期資產(chǎn)核算方法、負債與股東權(quán)益核算方法以及會計報表分析等內(nèi)容。本教材的特點是文章簡潔實用，案例貼切豐富，符合國際會計慣例，適合課堂教學和自學者使用。

書籍目錄

CHAPTER ONE  GENERAL INTRODUCTION TO ACCOUNTING　1.1  What Is Accounting　1.2  The Elements of Accounting　1.3  Basic Assumptions and Principles of Accounting　1.4  Accounting Equation　1.5  Financial Statements　Terms and Phrases　Exercise 1.. Multiple Choice　Exercise 2. Analysis of Transactions　Exercise 3 : CaseCHAPTER TWO  PROCESSING ACCOUNTING INFORMATION  　2.1  The Concept and Types of Accounts　2.2  Recording Business Transactions　2.3  Basic Rules for Recording Business Transactions　2.4  Business Entity　2.5  T-account　2.6  Double Entry Rule　2.7  Application of the Double Entry Rule 　2.8  How Transactions Affect the Accounting Equation　2.9  How to Make Adjusting Entries　2.10  Transferring All the Data to T-accounts　2.11  The Procedures of Accounting　2.12  The Journal　2.13  Closing Entries　2.14  The Trial Balance　2.15  Financial Statements　Terms and Phrases　Exercise 1. True or False　Exercise 2: Multiple Choice　Exercise 3. CaseCHAPTER THREE  CURRENT ASSETS　3.1  Introduction to Assets and Current Assets　3.2  Cash and Cash Equivalents　3.3  Inventory　3.4  Four Common Inventory Cost Flow Methods　3.5  An Example of the Perpetual Inventory System　3.6  FIFO Method　3.7  LIFO Method　3.8  Weighted-Average Method　3.9  The Impact on Financial Statements Under Three Cost Methods　3.10  The Impact on the Income Taxes Under the Three Methods　3.11  Comparing the Perpetual System and the Periodic System　3.12  The Use of the Lower of Cost or Market Rule　3.13  Inventory Loss　3.14  Accounts Receivable　3.15  The Allowance Method of Accounting for Bad Debts: An Example　3.16  How Is the Amount of Allowance for Doubtful Debts Estimated　3.17  Direct Write-off Method　3.18  Warranty　3.19  Short-term Investments (Marketable Securities)　Terms and Phrases　Exercise 1: True or False　Exercise 2: Multiple Choice　Exercise 3: CaseCHAPTER FOUR  LONG-TERM ASSETS　4.1  Introduction to Long-term Assets　4.2  Measuring the Cost of Long-term Assets　4.3  A Basket Purchase 　4.4  Depreciation and Depreciation Methods　4.5  Straight-Line Depreciation　4.6  The Retirement and Removal of Long-term Assets　4.7  The Journal Entries Under Straight-Line Depreciation　4.8  Financial Statements Under Straight-Line Depreciation　4.9  Accelerated Depreciation Methods: Double-Declining Balance Depreciation　　……CHAPTER FIVE  CURRENT AND LONG-TERM LIABILITIESCHAPTER SIX  STOCKHOLDERS' EQUITYCHAPTER SEVEN  BALANCE SHEETCHAPTER EIGHT  INCOME STATEMENTCHAPTER NINE  STATEMENT OF CASH FLOWSCHAPTER TEN  ANALYSIS OF FINANCIAL STATEMENTSKEY TO EXERCISEREFERENCE

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