財(cái)務(wù)會(huì)計(jì)英語(yǔ)教程

內(nèi)容概要

　　作者從財(cái)務(wù)會(huì)計(jì)的視角出發(fā)，參閱了美國(guó)的相關(guān)教材和國(guó)內(nèi)的相關(guān)書籍后，構(gòu)建了本書的結(jié)構(gòu)。本教材中英文對(duì)照、語(yǔ)言簡(jiǎn)練、內(nèi)容翔實(shí)，系統(tǒng)性和專業(yè)性較強(qiáng)，注重與會(huì)計(jì)專業(yè)課內(nèi)容的協(xié)調(diào)性，采用最新的會(huì)計(jì)專業(yè)技術(shù)資料，根據(jù)美國(guó)最新的一些英文原版大學(xué)會(huì)計(jì)教材編寫。具體的特點(diǎn)如下：　　1.增加會(huì)計(jì)專業(yè)英語(yǔ)詞匯音標(biāo)，并采用中英文同一頁(yè)面的雙語(yǔ)教材形式；　　2.每章開篇有本章學(xué)習(xí)目標(biāo)的設(shè)定，以便學(xué)習(xí)者更好地掌握知識(shí)要點(diǎn)；　　3.每章結(jié)束配有相應(yīng)的練習(xí)題，便于更好地理解和鞏固所學(xué)知識(shí)；　　4.按照會(huì)計(jì)專業(yè)課程的順序介紹相關(guān)詞匯的用法，便于學(xué)習(xí)者更快地熟悉詞匯?！　　稇?yīng)用型人才培養(yǎng)系列教材：財(cái)務(wù)會(huì)計(jì)英語(yǔ)教程》共分七章，第一章和第二章是對(duì)會(huì)計(jì)體系的總體的描述，第三章到第五章是依次按照相關(guān)的會(huì)計(jì)要素對(duì)財(cái)務(wù)會(huì)計(jì)進(jìn)行具體介紹，為配合對(duì)財(cái)務(wù)報(bào)表和會(huì)計(jì)要素的理解，在第六章中對(duì)財(cái)務(wù)報(bào)表的分析方法進(jìn)行了粗淺介紹，著重介紹財(cái)務(wù)比率的簡(jiǎn)單分析，第七章是有關(guān)會(huì)計(jì)經(jīng)濟(jì)應(yīng)用文寫作?！稇?yīng)用型人才培養(yǎng)系列教材：財(cái)務(wù)會(huì)計(jì)英語(yǔ)教程》可用于雙語(yǔ)教學(xué)，也可作為學(xué)生的參考書和從事會(huì)計(jì)業(yè)務(wù)人員的學(xué)習(xí)書籍。

書籍目錄

Chapter 1 An Overview Of AccountinKey Words, Phrases and Special Terms1-1 What is Accounting1-2 Generally Accepted Accounting Principle1-3 Accounting Elements1-4 Accounting Equation1-5 Effect of Business Transactions upon the Accounting Equation1-6 Forms of Business OrganhationsAssignmentsChapter 2 Accounting Cycle and Basic Financial StatementsKey Words, Phrases and Special Terms2-1 The Complete Accounting Cycle2-2 Debit and Credit Entries2-3 The Ledger2-4 Double-entry Accounting2-5 The journal2-6 Adjusting Entries2-7 Closing the Accounts2-8 The Basic Financial Statements2-9 The Relationships among the Financial StatementsAssignmentsChapter 3 Current assets and Current LiabilitiesKey Words, Phrases and Special Terms3-1 Cash3-2 Accounts Receivable3-3 Inventory3-4 Current LiabilitiesAssignmentsChapter 4 Long-Iived AssetsKey Words, Phrases and Special Terms4-1 Understanding Plant Assets4-2 Acquisition of Plant Assets4-3 Disposal ofPlant and Equipment4-4 Intangible AssetsAssignmentsChapter 5 Long-Term Liabilities, Long-Investment and Owner's Equity-orporationKey Words, Phrases and Special Terms5-1 Long-Term Liabilities5-2 Long-Term Investments5-3 Owner's Equity-CorporationAssignmentsChapter 6 Financial StatementAnalysisKey Words, Phrases and Special Terms6-1 Objectives of Financial Statement Analysis6-2 Source of Financial Statements Analysis6-3 Horizontal Analysis6-4 Vertical Analysis6-5 Ratio AnalysisAssignmentsChapter7 Accounting practical writings in English7-1 Letter of Application for a Positio7-2 Note and Bill7-3 AnnouncementReferences

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