會計英語

內(nèi)容概要

本書是“21世紀(jì)高職高專院校會計專業(yè)聯(lián)編教材”之一。它以最新會計基本法規(guī)體系為導(dǎo)向，介紹了財務(wù)會計學(xué)的基礎(chǔ)理論、基本方法和基本技能，主要內(nèi)容有：會計概述、會計假設(shè)與原則、會計循環(huán)、財務(wù)報表、流動與非流動資產(chǎn)、負(fù)債、業(yè)主權(quán)益等。本書采用“英語+詞匯+練習(xí)題+附錄翻譯”的方式進(jìn)行撰寫，突出高職高專教育要求的有關(guān)實用技能的培養(yǎng)，以大量賬務(wù)實例與賬務(wù)處理說明相結(jié)合，內(nèi)容全面系統(tǒng)，重點突出，通俗易懂，實用性強。本書還配有光盤，幫助學(xué)習(xí)者訓(xùn)練英語的聽說能力，使廣大學(xué)子和讀者在學(xué)會計和學(xué)英語兩個方面相互促進(jìn)，收到事半功倍的效果。

書籍目錄

CHAPTER 1 BRIEF INTRODUCTION OF ACCOUNTING  1.1 ACCOUNTING  1.2 TYPES OF ACCOUNTING  1.3 ACCOUNTING EQUATION  READING MATERIAL: NATURE OF A BUSINESSCHAPTER 2 ACCOUNTING CONCEPTS AND PRINCIPLES  2.1 THE PURPOSE OF ACCOUNTING CONCEPTS AND PRINCIPLES  2.2 ACCOUNTING CONCEPTS  2.3 GENERAL ACCOUNTING PRINCIPLES  2.4 RELEVENT KNOWLEDGE  READING MATERIAL: GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP)CHAPTER 3 ACCOUNTING CYCLE  3.1 DEFINITION OF ACCOUNTING CYCLE  3.2 ACCOUNT  3.3 THE JOURNALS  3.4 ADJUSTING ENTRIES  3.5 TRIAL BALANCE  READING MATERIAL: BUSINESS ETHICSCHAPTER 4 FINANCIAL STATEMENTS  4.1 THE BALANCE SHEET  4.2 THE INCOME STATEMENT  4.3 THE STATEMENT OF CASH FLOWS  READING MATERIAL: COMPUTERIZED ACCOUNTING SYSTEMSCHAPTER 5 CURRENT ASSETS  5.1 CASH AND TEMPORARY INVESTMENT  5.2 RECEIVABLES  5.3 INVENTORIES  READING MATERIAL: THE VOUCHER SYSTEMCHAPTER 6 NON-CURRENT ASSETS  6.1 TANGIBLE ASSETS AND THEIR DEPRECIATION  6.2 INTANGIBLE ASSETS  6.3 LONG-TERM INVESTMENT  READING MATERIAL: NATURAL RESOURCES AND THEIR DEPLETIONCHAPTER 7 LIABILITIES  7.1 CURRENT LIABILITIES  7.2 LONG- TERM LIABILITIES  READING MATERIAL: ACCOUNTING FOR INCOME TAXESCHAPTER 8 OWNER'S EQUITY CORPORATION  8.1 ABRIEF INTRODUCTION OF CORPORATION  8.2 ACCOUNTING FOR STOCKHOLDERS' EQUITY  8.3 ACCOUNTING FOR STOCK ISSUANCE  8.4 RETAINED EARNINGS  READING MATERIAL: STOCK OPTIONSCHAPTER 9 FINANCIAL STATEMENT ANALYSIS  9.1 OBJECTIVES OF FINANCIAL STATEMENT ANALYSIS  9.2 TREND ANALYSIS  9.3 COMMON - SIZE ANALYSIS  9.4 RATIO ANALYSIS  9.5 COMPLICATED FINANCIAL ANALYZING  READING MATERIAL: LIMITATIONS OF FINANCIAL ANALYSIS: THE COMPLEXITY OF BUSINESS DECISIONSCHAPTER 10 ACCOUNTING IN THE 21st CENTURY  10.1 WEB TRUST  10.2 INFORMATION SYSTEMS AUDITING課文譯文  第一章 會計概述  第二章 會計假設(shè)與會計原則  第三章 會計循環(huán)  第四章 財務(wù)報表  第五章 流動資產(chǎn)  第六章 非流動資產(chǎn)  第七章 負(fù)債  第八章 業(yè)主權(quán)益——公司  第九章 財務(wù)報表分析  第十章 21世紀(jì)的會計EXERCISES主要參考文獻(xiàn)

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