會計英語

內(nèi)容概要

《會計英語》重點結(jié)合我國會計實踐工作，并融合了國內(nèi)外財務(wù)會計教學(xué)內(nèi)容，綜述了會計的含義、作用、會計職業(yè)、會計準則的制定及公認會計原則等基本知識；從會計專業(yè)的角度，全面系統(tǒng)地闡述了會計核算的基本經(jīng)濟業(yè)務(wù)、基本方法、基本程序和基本技能，概括介紹了會計分析的方法及運用，并對會計的最新發(fā)展動態(tài)做了簡明扼要的介紹。主要用英語講解財務(wù)會計操作實務(wù)，重點包括資產(chǎn)負債表、利潤表、現(xiàn)金流量表、復(fù)式記賬法、流動資產(chǎn)核算方法、長期資產(chǎn)核算方法、負債與股東權(quán)益核算方法以及會計報表分析等內(nèi)容。本教材的特點是簡潔、實用、貼切、豐富，適合國際會計慣例。    本書共分九個單元，每個單元包括標題、正文、專業(yè)術(shù)語英漢對照及練習(xí)題四個部分。本書介紹了大量國際會計事項所涉及的會計處理方法，尤其強調(diào)對各交易事項對財務(wù)報表的影響分析，強調(diào)對學(xué)生國際會計報表編制與分析能力的培養(yǎng)。    本書主要適用于高職高專商務(wù)英語、會計電算化、財務(wù)會計、審計等專業(yè)以及相關(guān)專業(yè)教學(xué)使用，也可供成人教育和自學(xué)使用。

書籍目錄

Unit 1  Accounting:a General Introduction  1.1  Definition of Accounting    1.1.1  Users of Accounting Information    1.1.2  Accounting Profession    1.1.3  The Accounting Standards Setting Bodies    1.1.4  Generally Accepted Accounting Principles  1.2  The Accounting System    1.2.1  Accounting Elements    1.2.2  Accounting Equation and the Trial Balance    1.2.3  Types of Business Organizations    1.2.4  The Effects of Business Transactions on the Accounting Equation  1.3  Recording Business Transactions    1.3.1  The Double-entry System:the Basic Method of Accounting    1.3.2  Recording Business Transactions    1.3.3  Illustrative ProblemUnit 2  The Accounts  2.1  Introduction    2.1.1  The Accounts    2.1.2  The Ledger Accounts  2.2  The Classification of Accounts    2.2.1  Introduction    2.2.2  Application of Journals    2.2.3  Application of Special Journals  2.3  Transaction Analysis Illustrated  2.4  Journalizing and Posting Transactions    2.4.1  The Journal    2.4.2  Journalizing    2.4.3  Posting  2.5  Adjusting Procedure    2.5.1  Accrual Basis and Cash Basis of Accounting    2.5.2  Adjusting EntriesUnit 3  The Accounting Process  3.1  Accounting Cycle    3.1.1  The Steps of the Cycle    3.1.2  Preparation of the Worksheet    3.1.3  Uses of the Worksheet    3.1.4  Closing the Accounts  3.2  The Operation Cycle for a Merchandising Business    3.2.1  Accounting Record of the Operating Cycle    3.2.2  The Accounting Cycle for a Merchandising Business    3.2.3  Income Statement for a Merchandising ConcernUnit 4  Financial Statements  4.1  Balance Sheet and Income Statement    4.1.1  The Measurement of Business Income    4.1.2  Some Generally Accepted Accounting Principles    4.1.3  Adjustments to the Accounts    4.1.4  Adjusted Trial Balance    4.1.5  Preparing the Financial Statements from the Adjusted Trial Balance  4.2  Cash Flow StatementUnit 5  Current Assets  5.1  Cash and Its Control    5.1.1  Control of Cash Receipts and Cash Disbursements    5.1.2  Bank Transactions and Petty Cash  5.2  Receivables    5.2.1  Accounts Receivable    5.2.2  Notes Receivable    5.2.3  Illustrated Accounting Entries  5.3  Inventories    5.3.1  Pricing the Inventory at Cost    5.3.2  Valuing Estimation of Inventory    5.3.3  Periodic and Perpetual Inventory SystemsUnit 6  Non-current Assets  6.1  Property, Plant and Equipment    6.1.1  Plant Assets and Their Depreciation    6.1.2  Intangible Assets and Amortization  6.2  Acquisition Cost of Property, Plant and Equipment    6.2.1  Accounting for Depreciation    6.2.2  Methods of Computing Depreciation  6.3  Long-term InvestmentUnit 7  Liabilities and Owner' s Equity  7.1  Liabilities    7.1.1  Current Liabilities    7.1.2  Introduction of Payroll Accounting    7.1.3  Long-term Liabilities  7.2  Partnerships    7.2.1  Characteristics of a Parmership    7.2.2  Distribution of Partnership Profits and Losses    7.2.3  Liquidation of a PartnershipUnit 8  Corporation  8.1  Definition of Corporation    8.1.1  Advantages and Disadvantages of a Corporation    8.1.2  Corporate Terminology    8.1.3  Equity Accounting for the Corporation  8.2  Stock    8.2.1  Common Stock and Preferred Stock    8.2.2  Capital Stock and Treasury Stock    8.2.3  Retained Earnings and Dividends    8.2.4  Accounting for Stock Issuance    8.2.5  Stock ValueUnit 9  Cost Accounting and Banking Accounting  9.1  Cost Accounting    9.1.1  Manufacturing Accounting:Cost Elements    9.1.2  Overhead Cost Behavior    9.1.3  Brief Introduction to Banking AccountingAppendix  Appendix 1  Accounting Law of The People' s Republic of China  Appendix 2  Accounting Standard for Business EnterprisesReferences

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　　《會計英語》從會計專業(yè)的角度，全面系統(tǒng)地闡述了會計核算的基本經(jīng)濟業(yè)務(wù)、基本方法、基本程序和基本技能，概括介紹了會計分析的方法及運用，并對會計的最新發(fā)展動態(tài)做了簡明扼要的介紹。 　　《會計英語》主要內(nèi)容包括西方會計實務(wù)中運用的會計學(xué)原理、財務(wù)會計，以及較簡單的成本會計和銀行會計知識。全書共分九個單元。第一單元為會計總論和會計學(xué)原理；第二、第三單元介紹賬簿及會計循環(huán)；第四單元為從原始憑證開始到會計報表為止的完整的會計程序；第五、六、七、八單元為財務(wù)會計中的資產(chǎn)負債表項目；第九單元為簡單的成本會計和銀行會計理論知識。

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