實(shí)用會(huì)計(jì)英語(yǔ)

前言

　　本書(shū)是一部?jī)?nèi)容完整、簡(jiǎn)潔實(shí)用的會(huì)計(jì)專業(yè)英語(yǔ)教材，適合財(cái)務(wù)、會(huì)計(jì)、審計(jì)等專業(yè)高職高專院校學(xué)生、會(huì)計(jì)從業(yè)人員以及其他希望提高會(huì)計(jì)英語(yǔ)水平的學(xué)習(xí)者使用。本書(shū)根據(jù)作者多年教學(xué)實(shí)踐中的心得體會(huì)，用純正的英語(yǔ)講解財(cái)務(wù)會(huì)計(jì)操作實(shí)務(wù)，重點(diǎn)包括資產(chǎn)負(fù)債表、利潤(rùn)表、現(xiàn)金流量表、復(fù)式記賬法、流動(dòng)資產(chǎn)核算方法、長(zhǎng)期資產(chǎn)核算方法、負(fù)債與股東權(quán)益核算方法以及會(huì)計(jì)報(bào)表分析共10章內(nèi)容，課文簡(jiǎn)潔實(shí)用，案例貼切豐富，符合國(guó)際會(huì)計(jì)慣例，體現(xiàn)會(huì)計(jì)學(xué)的思想精髓，適合課堂教學(xué)和自學(xué)使用。　　本書(shū)案例豐富、答案詳細(xì)，每章包括學(xué)習(xí)目標(biāo)、正文、專業(yè)術(shù)語(yǔ)英漢對(duì)照、練習(xí)題、答案五個(gè)部分。本書(shū)介紹了大量國(guó)際會(huì)計(jì)事項(xiàng)所涉及的會(huì)計(jì)處理方法，給出了最新會(huì)計(jì)準(zhǔn)則下企業(yè)會(huì)計(jì)報(bào)表的樣表，尤其強(qiáng)調(diào)對(duì)于各交易事項(xiàng)對(duì)財(cái)務(wù)報(bào)表的影響分析，強(qiáng)調(diào)對(duì)國(guó)際會(huì)計(jì)報(bào)表編制與分析能力的培養(yǎng)，讀者具備了過(guò)硬的英文財(cái)務(wù)會(huì)計(jì)操作能力，方能滿足全球化時(shí)代各單位對(duì)于國(guó)際化會(huì)計(jì)人才的需要。

內(nèi)容概要

本書(shū)主要內(nèi)容是用純正的英語(yǔ)講解財(cái)務(wù)會(huì)計(jì)操作實(shí)務(wù)，重點(diǎn)包括資產(chǎn)負(fù)債表、利潤(rùn)表、現(xiàn)金流量表、復(fù)式記賬法、流動(dòng)資產(chǎn)核算方法、長(zhǎng)期資產(chǎn)核算方法、負(fù)債與股東權(quán)益核算方法以及會(huì)計(jì)報(bào)表分析等內(nèi)容。本教材的特點(diǎn)是文章簡(jiǎn)潔實(shí)用，案例貼切豐富，符合國(guó)際會(huì)計(jì)慣例，適合課堂教學(xué)和自學(xué)者使用。

書(shū)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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