會計英語

前言

　　根據(jù)讀者的要求，為了適應不同層面相關專業(yè)人員的會計英語學習的需求，現(xiàn)在“‘十一五’國家級規(guī)劃重點教材”《會計英語》的基礎上進行重新編寫了《會計英語》（雙語簡明版），教材分為九章，第一至第三章是對會計的性質(zhì)以及會計信息產(chǎn)生過程的敘述；第四至第八章是關于資產(chǎn)、負債和所有者權益的確認、計量和報告；第九章是關于有關企業(yè)經(jīng)營活動對現(xiàn)金流量表的影響，以及如何編制現(xiàn)金流量表。為了滿足讀者需要，最后附錄中有主要報表的中英文對照表?！　”窘滩牡奶攸c在于簡化了相關章節(jié)的內(nèi)容，力求精簡。本書適應于各種類型院校的財務會計專業(yè)學生以及企業(yè)相關財務人員的學習?！　”緯恳徽掠凶詼y題、練習題、問題，以使讀者通過練習，掌握所學內(nèi)容。自測題答案在每一章的最后一頁，練習題和問題的參考答案在書本的最后附錄中。葉建平、羅冬梅（上海金融學院）、賈緯璇、陳雪梅、喬軼、李佳佳和王悅參與了本書的部分編寫工作?！　×硗?，為了便于教師教學和讀者自學的需要，本書備有中文翻譯和教師教學用的課件。若有需要，請查詢上海財經(jīng)大學出版社網(wǎng)站，并在網(wǎng)上免費下載。聯(lián)系人王永長，電話：021-65903826。

內(nèi)容概要

　　《會計英語》力求在幫助讀者掌握會計詞匯的同時，通過閱讀使讀者能夠較為全面地學習西方會計專業(yè)知識，滿足對外交流與合作的需要?！稌嬘⒄Z》的特點在于結合中國的會計準則，同時適當介紹國際會計準則、美國公認會計原則的相關會計實踐與方法，力求使初學者能夠在英語狀態(tài)下，了解會計的基本理論、基本方法、基本技能等?！稌嬘⒄Z》是為教學需要編寫的，可作為普通高等院校的教學用書。

書籍目錄

1 An Introduction to Accounting  1.1 Accounting is an Information System  1.2 Forms of Organization  1.3 The framework for The Preparation and Presentation of Financial Statements  1.4 Understanding of Financial Statements Balance Sheet    Income Statement    Statement of Owner' s Equity    Cash Flow Statement  1.5 Accounting and Its Profession  1.6 Accounting Elements and Using the Accounting Equation    What is Accounting Equation?    Effects of Transactions on the Accounting Equation  1.7 Ethics in Accounting Some Basic Ethical Standards    Demonstration Problem    Vocabulary    Self-Test Questions    Discussion Questions    Exercises    Problems    Mini-Case2 Recording Transactions  2.1 Economic Events and Business Documents  2.2 T Accounts and Debit & Credit    Types of Accounts    Chart of Accounts and Ledger    The Accounting Equation and the Rules of Debits and Credits    Normal Balances  2.3 Journalizing and Posting Transactions    Journalizing Transactions    Posting Transactions  2.4 Preparing a Trial Balance    Trial Balance    Locating and Correcting Errors    Formatting Conventions  2.5 Using the Information - the Debt Ratio    Demonstration Problem    Vocabulary    Self-Test Questions    Discussion Questions    Exercises    Problems3  Adjusting the Accounts, Preparing the Statements, and Completing the AccountingCycle  3.1 The Need for Adjustments    Time Period Principle    Need for Adjustments at the End of an Accounting Period    Accrual and Cash Basis of Accounting  3.2 Adjusting the Accounts    Prepaid Expenses    ……4 Accounting for Merchandising Enterprises5 Accounting for Cash,Trading Securities and Receivables6 Inventories and Cost of Goods Sold7 Long-Term Assets:Investments,Fixed Assets,Natural Resoureces and Intangible Assets8 Current and Long-Term Liabilities9 Owner's Equity10 Statement of Cash Flows

章節(jié)摘錄

　　Depreciation is the term used for the expiration or using up of a capital （also known as longlived, fixed or plant） asset （ for example, equipment and buildings）. It is the allocation of the cost of a plant asset to expense over its useful life.　　The following points define depreciation:　　Depreciation is similar to the expiration or using up of a prepayment, except the a-mount of depreciation in each accounting period is based on subjective estimates, in other words,judgment in terms of estimating the asset s useful life and estimating its salvage or trade-in value.　　Depreciation is an estimate of the decline in usefulness, not necessarily a decline invalue.　　Depreciation is a method of cost allocation, not asset valuation. A capital asset whosemarket value is increasing would still be amortized （except for those capital assets, such asland, that are not amortized）. While the asset generates revenues, it gradually wears out. Tomatch the expense of the asset to the revenues it is generating, the cost of the asset must bespread over its useful life as an expense.　　The amount of the asset used in a period is determined by allocating the net amortizablecost of the asset （original cost less expected trade.in allowance） over the expected useful life ofthe asset.

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