會計英語教程

前言

　　“新世紀專業(yè)英語系列教材”自2003年出版以來在全國高校使用了6年.受到國內(nèi)專家學者及廣大教師和學生的好評，其中《工商管理英語教材》被列入教育部“普通高等教育‘十一五’國家級規(guī)劃教材”?！　楦玫赝七M專業(yè)英語教學，強化使用效果，編者們遵循教育部《大學英語課程教學要求》（以下簡稱《課程要求》），結合實際使用中的反饋意見，經(jīng)過近2年認真仔細地調(diào)整與策劃。對第1版進行了修訂與補充，并在原有基礎上增補了6個品種，推出“新世紀專業(yè)英語系列教材”（第2版）（總計13種）?！　∫?、編寫與修訂依據(jù)　　為適應我國高等教育發(fā)展的新形勢，滿足新時期國家和社會對人才培養(yǎng)的需要，教育部高教司于2007年7月頒布了《課程要求》。

內(nèi)容概要

本教材課文均選自近幾年歐美國家出版的管理類英文原著，語言地道，覆蓋面全。本教材可供各類大專院校中的企業(yè)管理、經(jīng)濟管理、財務管理、人力資源管理、電子商務等專業(yè)的本科生和研究生(包括MBA和EMBA)使用。此外，也可作為從事經(jīng)濟和管理的各界人士掌握管理學知識，提高專業(yè)語言技能的自學教材和參考書使用。

書籍目錄

Unit 1 An Introduction to AccountingAdditional Reading: Generally Accepted Accounting                         Principles and Or ganizations                        Concerned with GAAPUnit 2 The Balance SheetAdditional Reading: Effects of Business Transactions upon                        the Balance SheetUnit 3 The Profit and Loss Account (Income Statement)Additional Reading: Preparation of Income StatementsUnit 4 The Cash Flow StatementAdditional Reading: Statement of ChangesUnit 5 Tools of AnalysisAdditional Reading: Horizontal Analysis and Vertical AnalysUnit 6 Financial Ratio AnalysisAdditional Reading: Inflation and Financial StatementsUnit 7 Cost FlowAdditional Reading: Production ReportUnit 8 Cost-Volume-Profit AnalysisAdditional Reading: The Analysis of Mixed CostsUnit 9 Responsibility Accounting SystemAdditional Reading: Responsibility Accounting CentersUnit 10 Multinational Financial ManagementAdditional Reading: Currency FuturesAppendix Ⅰ Reference Translation of the Main TextsAppendix Ⅱ Key to the ExercisesAppendix Ⅲ TapescriptsAppendix Ⅳ Glossary

章節(jié)摘錄

　　To assure widespread acceptance of new accounting standards， the FASBneeds the support of the SEC. Therefore， the two organizations work closelytogether in developing new accounting standards. The SEC also reviews thefinancial statements of publicly owned corporations to assure compliance with itsreporting requirements. In the event that a publicly owned corporation fails tocomply with these requirements， the SEC may initiate legal action against thecompany and the responsible individuals. Thus， the SEC"enforces" compliancewith generally accepted accounting principles.　　American Accounting Association （AAA） The AAA is comprised primarily ofaccounting educators. "The Association has sponsored a number of researchstudies and monographs in which individual authors and Association committeeshave taken positions on various accounting issues. However， the AAA does nothave any official authority to impose its views； its influence stems only from theprestige of its authors and the persuasiveness of their arguments.　　The AAA also sponsors the Accounting Education Change Commission，which currently is seeking new and innovative ways to enhance accountingeducation.　　"Authoritative Support" for Accounting Principles To qualify as "generallyaccepted，" an accounting principle must have "substantial authoritative support"Principles， standards， and rules set forth by the officialrule-making bodies of theaccounting profession， such as the FASB， automatically qualify as generallyaccepted accounting principles. However， many concepts and practices gainsubstantial authoritative support from unofficial sources， such as widespread useor recognition in textbooks and other "unofficial" accounting literature. Thus，the phrase "generally accepted accounting principles" includes more concepts andpractices than appear in the "official" literature.

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