會(huì)計(jì)英語(yǔ)

內(nèi)容概要

本書(shū)是“21世紀(jì)高職高專(zhuān)院校會(huì)計(jì)專(zhuān)業(yè)聯(lián)編教材”之一。它以最新會(huì)計(jì)基本法規(guī)體系為導(dǎo)向，介紹了財(cái)務(wù)會(huì)計(jì)學(xué)的基礎(chǔ)理論、基本方法和基本技能，主要內(nèi)容有：會(huì)計(jì)概述、會(huì)計(jì)假設(shè)與原則、會(huì)計(jì)循環(huán)、財(cái)務(wù)報(bào)表、流動(dòng)與非流動(dòng)資產(chǎn)、負(fù)債、業(yè)主權(quán)益等。本書(shū)采用“英語(yǔ)+詞匯+練習(xí)題+附錄翻譯”的方式進(jìn)行撰寫(xiě)，突出高職高專(zhuān)教育要求的有關(guān)實(shí)用技能的培養(yǎng)，以大量賬務(wù)實(shí)例與賬務(wù)處理說(shuō)明相結(jié)合，內(nèi)容全面系統(tǒng)，重點(diǎn)突出，通俗易懂，實(shí)用性強(qiáng)。本書(shū)還配有光盤(pán)，幫助學(xué)習(xí)者訓(xùn)練英語(yǔ)的聽(tīng)說(shuō)能力，使廣大學(xué)子和讀者在學(xué)會(huì)計(jì)和學(xué)英語(yǔ)兩個(gè)方面相互促進(jìn)，收到事半功倍的效果。

書(shū)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(huì)計(jì)概述  第二章 會(huì)計(jì)假設(shè)與會(huì)計(jì)原則  第三章 會(huì)計(jì)循環(huán)  第四章 財(cái)務(wù)報(bào)表  第五章 流動(dòng)資產(chǎn)  第六章 非流動(dòng)資產(chǎn)  第七章 負(fù)債  第八章 業(yè)主權(quán)益——公司  第九章 財(cái)務(wù)報(bào)表分析  第十章 21世紀(jì)的會(huì)計(jì)EXERCISES主要參考文獻(xiàn)

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