會計英語

內(nèi)容概要

　　《會計英語（修訂本）》共14章，包括英文課文、專業(yè)詞匯及專業(yè)術(shù)語注釋和參考譯文。著重介紹會計專業(yè)詞匯及西方財務(wù)會計的基本理論、方法和概念。本書中英文對照，語言簡練，內(nèi)容翔實，系統(tǒng)性和專業(yè)性較強，可作為大專院校的會計英語教材，也可作為廣大會計工作者和企業(yè)管理人員自學參考書。

書籍目錄

CHAPTER 1 AN OVERVIEW OF ACCOUNTING　1-1 WHAT IS ACCOUNTING1-2 THE ENVIRONMENT OF FINANCIAL ACCOUNTING1-3 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES1-4 FORMS OF BUSINESS ORGANIZATIONS Key Words, Phrases and Special TermsCHAPTER 2 FINANCIAL STATEMENTS2-1 THE BALANCE SHEET2-2 ACCOUNTING EQUATION2-3 TRANSACTIONS AND THE ACCOUNTING EQUATION2-4 THE INCOME STATEMENT 2-5 THE STATEMENT OF RETAINED EARNINGS　　　　　2-6 THE STATEMENT OF CASH FLOWS2-7 THE RELATIONSHIPS AMONG THE FINANCIAL STATEMENTS Key Words, Phrases and Special TermsCHAPTER 3 ACCOUNTING CYCLE3-1 THE LEDGER 3-2 DOUBLE-ENTRY ACCOUNTING3-3 THE JOURNAL3-4 ADJUSTING ENTRIES3-5 CLOSING ENTRIES AND THE CLOSING PROCESS　　　　　　　3-6 THE COMPLETE ACCOUNTING CYCLEKey Words, Phrases and Special TermsCHAPTER 4 CASH AND ACCOUNTS RECEIVABLE 4-1 CASH　　　　　4-2 ACCOUNTS RECEIVABLE Key Words, Phrases and Special TermsCHAPTER 5 MERCHANDISE INVENTORY5-1 WHAT IS INVENTORY5-2 ACQUIRING INVENTORY:WHAT COSTS TOCAPITALIZE5-3 CARRYING INVENTORY:THE PERPETUAL OR PERIODIC METHOD5-4 ERRORS IN THE INVENTORY COUNT5-5 SELLING INVENTORY:WHICH COST……CHAPTER 6 INVESTMENTS IN EQUITYCHAPTER 7 PLANT ASSETS ANDCHAPTER 8 CURRENT LIABILITIES AND CONTINGENCIESCHAPTER 9 LONG-TERM LIABILITIESCHAPTER 10 OWNER'S EQUITY PARTNERSHIPCHAPTER 11 OWNER'S EQUITYCHAPTER 12 STATEMENT OF CASHCHAPTER 13 USING FINANCIAL STATEMENT INFORMATIONCHAPTER 14 ACCOUNTING IN THE 21ST CENTURY

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