會(huì)計(jì)英語

內(nèi)容概要

《會(huì)計(jì)英語》重點(diǎn)結(jié)合我國(guó)會(huì)計(jì)實(shí)踐工作，并融合了國(guó)內(nèi)外財(cái)務(wù)會(huì)計(jì)教學(xué)內(nèi)容，綜述了會(huì)計(jì)的含義、作用、會(huì)計(jì)職業(yè)、會(huì)計(jì)準(zhǔn)則的制定及公認(rèn)會(huì)計(jì)原則等基本知識(shí)；從會(huì)計(jì)專業(yè)的角度，全面系統(tǒng)地闡述了會(huì)計(jì)核算的基本經(jīng)濟(jì)業(yè)務(wù)、基本方法、基本程序和基本技能，概括介紹了會(huì)計(jì)分析的方法及運(yùn)用，并對(duì)會(huì)計(jì)的最新發(fā)展動(dòng)態(tài)做了簡(jiǎn)明扼要的介紹。主要用英語講解財(cái)務(wù)會(huì)計(jì)操作實(shí)務(wù)，重點(diǎn)包括資產(chǎn)負(fù)債表、利潤(rùn)表、現(xiàn)金流量表、復(fù)式記賬法、流動(dòng)資產(chǎn)核算方法、長(zhǎng)期資產(chǎn)核算方法、負(fù)債與股東權(quán)益核算方法以及會(huì)計(jì)報(bào)表分析等內(nèi)容。本教材的特點(diǎn)是簡(jiǎn)潔、實(shí)用、貼切、豐富，適合國(guó)際會(huì)計(jì)慣例。    本書共分九個(gè)單元，每個(gè)單元包括標(biāo)題、正文、專業(yè)術(shù)語英漢對(duì)照及練習(xí)題四個(gè)部分。本書介紹了大量國(guó)際會(huì)計(jì)事項(xiàng)所涉及的會(huì)計(jì)處理方法，尤其強(qiáng)調(diào)對(duì)各交易事項(xiàng)對(duì)財(cái)務(wù)報(bào)表的影響分析，強(qiáng)調(diào)對(duì)學(xué)生國(guó)際會(huì)計(jì)報(bào)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(huì)計(jì)電算化、財(cái)務(wù)會(huì)計(jì)、審計(jì)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

編輯推薦

　　《會(huì)計(jì)英語》從會(huì)計(jì)專業(yè)的角度，全面系統(tǒng)地闡述了會(huì)計(jì)核算的基本經(jīng)濟(jì)業(yè)務(wù)、基本方法、基本程序和基本技能，概括介紹了會(huì)計(jì)分析的方法及運(yùn)用，并對(duì)會(huì)計(jì)的最新發(fā)展動(dòng)態(tài)做了簡(jiǎn)明扼要的介紹。 　　《會(huì)計(jì)英語》主要內(nèi)容包括西方會(huì)計(jì)實(shí)務(wù)中運(yùn)用的會(huì)計(jì)學(xué)原理、財(cái)務(wù)會(huì)計(jì)，以及較簡(jiǎn)單的成本會(huì)計(jì)和銀行會(huì)計(jì)知識(shí)。全書共分九個(gè)單元。第一單元為會(huì)計(jì)總論和會(huì)計(jì)學(xué)原理；第二、第三單元介紹賬簿及會(huì)計(jì)循環(huán)；第四單元為從原始憑證開始到會(huì)計(jì)報(bào)表為止的完整的會(huì)計(jì)程序；第五、六、七、八單元為財(cái)務(wù)會(huì)計(jì)中的資產(chǎn)負(fù)債表項(xiàng)目；第九單元為簡(jiǎn)單的成本會(huì)計(jì)和銀行會(huì)計(jì)理論知識(shí)。

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