會計英語

內(nèi)容概要

　　《會計英語》一書就是順應(yīng)這些需求而生的。本書在總結(jié)高職高專和應(yīng)用型本科會計英語教學(xué)改革的基礎(chǔ)上，結(jié)合會計專業(yè)特色，對教材的體例、大綱、內(nèi)容等方面作了較大的創(chuàng)新，使之更生動有趣、易教、易學(xué)、更方便使用。
　　本教材共包括12章，分別是：第1章會計簡介；第2章會計恒等式和復(fù)式記賬法；第3章賬戶；第4章日記賬；第5章分類賬；第6章配比原則和賬戶調(diào)整；第7章財務(wù)報表；第8章完成會計循環(huán)；第9章商業(yè)企業(yè)會計核算；第10章工業(yè)企業(yè)會計核算；第11章財務(wù)報表分析；第12章會計職業(yè)入門。每章設(shè)有學(xué)習(xí)目標(biāo)、微型案例、正文知識、本章小結(jié)、生詞語表、閱讀資料以及自我測試，便于廣大初學(xué)會計英語的讀者學(xué)習(xí)使用。
　　本書由李文寧，王巖擔(dān)任主編。

書籍目錄

Chapter 1 An Introduction to Accounting
Learning objectives
Mini case
1.1 The nature of accounting
1.1.1 The concept of accounting
1.1.2 Forms of the entity
1.2 Users of accounting information
1.2.1 Two major functions of accounting
1.2.2 Users of accounting information
1.3 The accounting profession
1.4 The accounting principles
1.4.1 Basic accounting assumptions
1.4.2 Basic accounting principle
1.4.3 Basic accounting principle
Chapter summary
New words and expressions
Reading material
Test yourself
Chapter 2 The Accounting Equation and Double Entry
Bookkeeping
Learning objectives
Mini case
2.1 The accounting equation
2.2 The effects of the economic events on the accounting
equation
2.2.1 Business transactions
2.2.2 Other (internal) events
2.2.3 An illustration of the effects
2.3 The duality concept
2.4 Double entry bookkeeping
Chapter summary
New words and expressions
Reading material
Test yourself
Chapter 3 The Accounts
Learning objectives
Mini case
3.1 The characteristics of the account
3.2 The T-account
3.3 The commonly used accounts
3.3.1 Asset accounts
3.3.2 Liability accounts
3.3.3 Owner's equity accounts
3.4 The chart of accounts
3.4.1 Balance sheet accounts
3.4.2 Profit & loss accounts
Chapter summary
New words and expressions
Reading material
Test yourself
Chapter 4 The Journals
Learning objectives
Mini case
4.1 The general journals
4.2 The special journals
4.3 Journalizing transactions
4.4 An illustration
4.4.1 The entry format
4.4.2 A sample transaction
4.4.3 The general journal entry
4.4.4 The sales register entry
4.4.5 Pros and cons
Chapter summary
New words and expressions
Reading material
Test yourself
Chapter 5 The Ledgers
Learning objectives
Mini case
5.1 The general ledgers
5.2 The subsidiary ledgers
5.3 Posting to the general ledgers
5.4 Posting to the subsidiary ledger
5.5 Preparing the trial balance
Chapter summary
New words and expressions
Reading material
Test yourself
Chapter 6 The Matching Principle and Adjustments to Accounts
Learning objectives
Mini case
6.1 The matching principle
6.2 The accrual basis accounting
6.3 Nature of the adjusting process
6.4 Adjustments to the accounts
6.4.1 Prepaid expenses
6.4.2 Depreciation
6.4.3 Unearned revenues
6.4.4 Accrued expenses
6.4.5 Accrued revenues
6.5 Preparing the adjusted trial balance
Chapter summary
New words and expressions
Reading material
Test yourself
Chapter 7 Financial Statements
Learning objectives
Mini case
7.1 The balance sheet
7.1.1 What is balance sheet
7.1.2 Contents of balance sheet
7.1.3 Samples of balance sheet
7.2 The income statement
7.2.1 What" is income statement
7.2.2 Contents of income statement
7.2.3 Samples of income statement
7.3 The cash flow statement
7.3.1 What is cash flow statement
7.3.2 Contents of cash flow statement
7.3.3 Samples of cash flow statement
7.4 The statement of owner's equity
Chapter summary
New words and expressions
Reading material
Test yourself
Chapter 8 Completing the Accounting Cycle
Learning objectives
Mini case
8.1 The accounting cycle
8.2 Preparing end-of-period worksheet
8.3 Preparing the financial statement from the worksheet
8.4 Closing the accounts
Chapter summary
New words and expressions
Reading material
Test yourself
Chapter 9 Accounting for Merchandising Business
Learning objectives
Mini case
9.1 Operating cycle of merchandising business
9.2 Inventory system of business
9.2.1 Perpetual inventory system
9.2.2 Periodic inventory system
9.3 Accounting cycle for a merchandising business
9.4 The accounting records of the operating cycle
9.4.1 Accounting for purchase
9.4.2 Accounting for sales
Chapter summary
New words and expressions
Reading material
Test yourself
Chapter 10 Accounting for Manufacturing Business
Learning objectives
Mini case
10.1 Operating cycle of manufacturing business
10.2 Manufacturing costs
10.3 Accounting for manufacturing inventories
10.4 Statement of cost of goods sold
Chapter summary
New words and expressions
Reading material
Test yourself
Chapter 11 The Financial Statement Analysis
Learning objectives
Mini case
11.1 Framework for financial statement analysis
11.1.1 The concept of financial analysis
11.1.2 The purposes of financial statement analysis
11.2 Methods of financial statement analysis
11.2.1 "who to compare"
11.2.2 "what to compare"
11.3 Financial ratio analysis
11.3.1 Liquidity ratios
11.3.2 Solvency ratios
11.3.3 Efficiency ratios
11.3.4 Profitability ratios
11.4 Application of financial ratio analysis
11.5 Limitation of financial ratios analysis
Chapter summary
New words and expressions
Reading material
Test yourself
Chapter 12 Working as an Accountant
Learning objectives
Mini case
12.1 Applying for a job as an accountant
12.1.1 Read position vacancy advertisements
12.1.2 Write accounting resume
12.1.3 Job interview
12.2 Get familiar with working environment
12.3 Get familiar with related letters and statements
12.3.1 Invoices
12.3.2 Bank statement
12.3.3 Promissory note
12.3.4 Letter for direct payment
Chapter summary
New words and expressions
Reading material
Test yourself

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