會計(jì)英語

前言

　　隨著全球經(jīng)濟(jì)一體化和會計(jì)國際化進(jìn)程的加劇，我國會計(jì)改革也掀起了新一輪的高潮。2006年2月15日我國財(cái)政部正式發(fā)布了新會計(jì)準(zhǔn)則。新會計(jì)準(zhǔn)則于2007年1月1日起在上市公司中率先實(shí)施，以后國有大中型企業(yè)也將全面執(zhí)行新的會計(jì)準(zhǔn)則。　　為使本書更好地為廣大讀者服務(wù)，讓讀者更好地了解我國新會計(jì)準(zhǔn)則，以及它與國際財(cái)務(wù)報(bào)告準(zhǔn)則和美國公認(rèn)會計(jì)原則的主要差別，本書進(jìn)行了第三次修訂。　　還有一個(gè)促使我加快修訂的一個(gè)重要原因，就是本書獲得了“普通高等教育‘十一五’國家級規(guī)劃教材”的榮譽(yù)稱號。為了更加切合新會計(jì)準(zhǔn)則，符合高等院校教學(xué)和廣大社會讀者的需要，也不辱這一榮譽(yù)稱號，促使我在第二版的基礎(chǔ)上又一次進(jìn)行了修訂。第一章進(jìn)行了全新的修訂。本書的結(jié)構(gòu)與原書相同，分為十課，第一至第四課是對會計(jì)的性質(zhì)以及會計(jì)信息產(chǎn)生過程的敘述；第五至第九課是關(guān)于資產(chǎn)、負(fù)債和所有者權(quán)益的確認(rèn)、計(jì)量和報(bào)告；第十課是關(guān)于有關(guān)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(bào)表的中英文對照表。　　本書每一課都有自測題、討論題、練習(xí)題、思考題以及小案例，這樣編排是為了讀者通過練習(xí)，掌握所學(xué)內(nèi)容。自測題答案在每一課的最后一頁，練習(xí)題和思考題的參考答案在書本的最后附錄中。周蘭、鄭靜、陳磽暉和謝爾瑩參與了本書的部分修訂工作。

內(nèi)容概要

隨著我國經(jīng)濟(jì)不斷融入全球經(jīng)濟(jì)的發(fā)展之中，我國經(jīng)濟(jì)的國際交往、國際經(jīng)營活動的不斷向深度和廣度擴(kuò)展，閱讀財(cái)務(wù)報(bào)表并了解各國的會計(jì)情況顯得愈加重要。在了解國外會計(jì)情況時(shí)，專業(yè)英語往往是一大障礙。本書力求在幫助讀者掌握會計(jì)詞匯的同時(shí)，通過閱讀使讀者能夠較為全面地學(xué)習(xí)西方會計(jì)專業(yè)知識，滿足對外交流與合作的需要。本書的特點(diǎn)在于結(jié)合中國的會計(jì)準(zhǔn)則，同時(shí)適當(dāng)介紹國際會計(jì)準(zhǔn)則、美國公認(rèn)會計(jì)原則的相關(guān)會計(jì)實(shí)踐與方法，力求使初學(xué)者能夠在英語狀態(tài)下，了解會計(jì)的基本理論、基本方法、基本技能等。本書是為教學(xué)需要編寫的，可作為普通高等院校的教學(xué)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  Practices in China　  Receipt Vouchers　  Payment Vouchers　  Transfer Vouchers　2.6  Using the Information - the Debt Ratio　  Demonstration Problem　  Vocabulary  　  Self-Test Questions　  Discussion Questions　  Exercises　  Problems　  Mini-Case　　Adjusting the Accounts, Preparing the Statements, and Completing the 　　Accounting　Cycle　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

　　Ethics is essentially the study of right and wrong，and has been a prominent and sensitive　issue in the accounting profession for years．　　Ethical codes serve as a foundation for developing ethical behaviour in professions．They　also provide a framework for ethical practice．However，codes alone are not enough and can　never serve as the final noral authority．An overemphasis on codes would eliminate criticism of　the codes from a broader moral framework．What is needed is rnoraZ character and ethicaf rea-　soning ability．In recent years there has been widespread interest in accounting ethics，due　partly to wide media coverage of events involving a host of misdeeds，such as insider trading，　tax evasion，audit failure，and fraud．Reports of unethical behaviour aye a threat to public con-　fidence in the accounting profession．　　Some Basic Ethical Standards　　A full explanation of ethical standards in accounting is beyond the scope of this introducto-　ry course．However，it is not too early to introduce some basic ethical standards that are expec-　ted of professional accountants．Four key standards are below：　　InteflriW．Accountants have a responsibility to report favourable as well as unfavourable　information and to refrain from taking actions which undermine an organizationS legitimate and　ethical objectives．Integrity implies that accountants should not take unfair advantage of infor-　marion and should act in the interests not only of their clients but of other indirect users．

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