會(huì)計(jì)英語

內(nèi)容概要

經(jīng)濟(jì)環(huán)境的開放和我國(guó)會(huì)計(jì)準(zhǔn)則與國(guó)際會(huì)計(jì)準(zhǔn)則的接軌，使得會(huì)計(jì)報(bào)表要滿足各類商務(wù)人士閱讀的要求，會(huì)計(jì)人員必須能夠提供完整、規(guī)范的中外文會(huì)計(jì)報(bào)表和相關(guān)財(cái)務(wù)信息?！稌?huì)計(jì)英語(第2版)》通過英語講解會(huì)計(jì)的基本理論、基本方法、并結(jié)合每章的會(huì)計(jì)詞匯學(xué)習(xí)，使讀者全面學(xué)習(xí)會(huì)計(jì)專業(yè)知識(shí)，滿足對(duì)外交流和使用的需要。全書用語簡(jiǎn)潔規(guī)范，結(jié)構(gòu)設(shè)計(jì)合理，標(biāo)注和表述十分清楚。各章后均附有常用詞匯、自測(cè)題、練習(xí)題和問題，并添加備章的中文譯文和相應(yīng)的中文目錄，方便雙語教學(xué)。

書籍目錄

1 An Introduction to Accounting　LEARNING OBJECTIVES　1.1 Accounting is an information system　1.2 Forms of organization　1.3 The framework for the preparation and presentation of financial statements　——The conceptual framework　1.4 Understanding of financial statements　1.5 Accounting and its profession　1.6 Accounting elements and using accounting equation　1.7 Professional ethics in accounting　Vocabulary　Translation of the chapter　Self-Test Questions　Exercises　Problems　Answers to Self-Test Questions2 Journalizing and Posting Transactions　LEARNING OBJECTIVES　2.1 Economic events and original documents　2.2 T-accounts and debit & credit　2, 3 Joumalizing and posting transactions　2.4 Preparing a trial balance　2.5 Practices in China　Vocabulary　Translation of the chapter　Self-Test Questions　Exercises　Problems　Answers to Self-Test Questions3 Adjusting and Preparing Financial Statements　LEARNING OBJECTIVES　3.1 The need for adjustments　3.2 Adjusting the accounts　3.3 Adjusted trial balance and preparation of financial statements　3.4 The worksheet　3.5 Closing entries　3.6 Post-closing trial balance　3.7 The accounting cycle summary　3.8 Classification of balance sheet items　3.9 Practices in China　3.10 Using the accounting information —— the current ratio　Vocabulary　Translation of the chapter　Self-Test Questions　Exercises　Problems　Answers to Self-Test Questions4 Merchandising Activities and Accounting Information Systems5 Operating Cycle: Cash, Receivables and Sales6 0aeratin~l Cycle: Cost of Goods Sold and Inventory7 Investing in Operating Assets8 Investing in Securities9 Financing with Debt

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