會計英語

前言

　　為適應高職高專特殊用途英語教學的需要，我們編寫了這本會計人員用英語交流為主要內容的教材，供高職高專院校公共英語學習階段之后的會計專業(yè)英語課程使用。本書編寫工作所貫穿的原則是：在加強英語語言基礎和提高基本技能的同時，重視培養(yǎng)學生實際使用英語進行交際的能力。教材中既有會計理論的學習（如會計準則、會計賬戶、會計簿記等），又有各種會計報表，情景基本反映公司會計的主要業(yè)務，具有較強的實務操作性?！　”緯?章為會計概述，第2章為會計假設和會計原則，第3章為會計要素，第4章為賬戶，第5章為借貸記賬法，第6章為經濟業(yè)務與會計等式，第7章為會計憑證，第8章為會計賬簿，第9章為會計循環(huán)，第10章為基本財務報表，第11章為財務報表分析，第12章為會計法，第13章為管理會計知識，第14章為審計知識，第15章為稅務會計。前11章為必學內容，后4章為選學內容，可根據(jù)每個學校教學進度不同選學，或布置學生自學，便于教師安排授課計劃?！　”緯衫钭陧樔沃骶?，高萍、趙燕任副主編。李宗順負責后7章內容的編寫和全書文稿的整理、統(tǒng)稿及詞匯的審定編寫，高萍負責1、2、3、4章的編寫，趙燕負責5、6、7、8章的編寫。山東經貿職業(yè)學院會計系王春萍老師對本書會計專業(yè)知識進行了審核，會計系主任侯君邦給予了大力支持，我們謹表示衷心的感謝?！　∮捎诰幷咚接邢?，書中難免有差錯，我們殷切期望同行和使用教材的師生對本書提出寶貴意見。

內容概要

本書是為高職高專會計類專業(yè)學生學習專業(yè)英語而編寫的。在內容的編排上由淺人深，文章難度適中，既有會計理論的學習，又有各種會計報表，情景基本反映公司會計的主要業(yè)務，具有較強的實務操作性。        根據(jù)教學需要，本書共編寫15章，課文涉及會計概述、會計假設和會計原則、會計要素、會計帳戶、借貸記賬法、經濟業(yè)務與會計等式、會計憑證、會計賬簿、會計循環(huán)、基本財務報表、財務報表分析、會計法、管理會計知識、審計知識、稅務會計等。    本書適合高職高專會計類專業(yè)在校生使用，又可以供會計專業(yè)人員學習參考。

書籍目錄

Chapter 1  Introduction to Accounting　Section I　  1.1  Definition of Accounting  　1.2  The Importance of Accounting Information　Section II　Reading Material  　The Development of Accounting  Chapter 2  Accounting Assumptions and Principles　Section I  　2.1  Accounting Assumptions　  2.2  Accounting Principles　Section II　Reading Material　　GAAP and SAP    Accrual Principle and Conservatism PrincipleChapter 3  Accounting Elements　Section I  　3.1  Assets, Liabilities and Owner's Equity    3.2  Revenue, Expense and Net Earning  Section II  Reading Material  Marketable Securities, Inventory and Fixed AssetsChapter 4  Accounts　Section I　　4.1  Definition of Accounts　  4.2  Account Types　Section II　Reading Material  　Chart of Accounts（會計科目表，賬戶一覽表）　  Subaccount （子賬戶）Chapter 5  Debit-credit Bookkeeping  Section I    5.1  Debit-credit Bookkeeping    5.2  The Rules of Debit and Credit  Section II  Reading Material  　Microcomputer Accounting SystemsChapter 6  Business Transactions and Accounting Equation  Section I    6.1  Business Transactions    6.2  Accounting Equation  Section II　  Reading Material    Forms of Business OrganizationChapter 7  Accounting Documents　Section I  　7.1  Source Documents　  7.2  Vouchers　Section II　　Reading Material  　The Trial BalanceChapter 8  Account Books   Section I     8.1  Journal     8.2  Ledger……

章節(jié)摘錄

　　GAAP　　There are general rules and concepts that govern the field of accounting. These general rules-referred to as basic accounting principles and guidelines —— form the groundwork on which more detailed， complicated， and legalistic accounting rules are based. The phrase "generally accepted accounting principles" （GAAP） consist of three important sets of rules：the basic accounting principles and guidelines；the detailed rules and standards issued by FASB and its predecessor the Accounting Principles Board （APB） ； and the generally accepted industry practices.　　If a company distributes its financial statements to the public， it is required to follow generally accepted accounting principles in the preparation of those statements. Furthermore， if a companys stock is publicly traded， federal law requires the companys financial statements be audited by independent public accountants. Both the companys management and the independent accountants must certify that the financial statements and the related notes to the financial statements have been prepared in accordance with GAAP.　　GAAP is exceedingly useful because it attempts to standardize and regulate accounting definitions， assumptions， and methods. Because of generally accepted accounting principles， we are able to assume that there is consistency from year to year in the methods used to prepare a companys fimancial statements. Although variations may exist， we can make reasonably confident conclusions when comparing one company to another， or comparing one companys financial statistics to the statistics for its industry. Over years the generally accepted accounting principles have become more complex because financial transactions have become more complex.

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