會(huì)計(jì)英語(yǔ)

內(nèi)容概要

企業(yè)經(jīng)營(yíng)者和職工文化素質(zhì)的提高，直接影響著會(huì)計(jì)工作的社會(huì)地位和會(huì)計(jì)作用的發(fā)揮。目前社會(huì)對(duì)會(huì)計(jì)人員的要求越來(lái)越高，會(huì)計(jì)人員必須既是一名高水準(zhǔn)的會(huì)計(jì)師，又是一名出色的計(jì)算機(jī)操作員。此外，會(huì)計(jì)人員還必須懂外語(yǔ)，熟悉國(guó)際會(huì)計(jì)、商務(wù)慣例，具有較廣博的國(guó)際社會(huì)文化背景知識(shí)。因此改革會(huì)計(jì)尤其是會(huì)計(jì)英語(yǔ)的教學(xué)方法，調(diào)整教育內(nèi)容，開(kāi)闊學(xué)生的知識(shí)面，提高學(xué)生的創(chuàng)新能力、職業(yè)判斷能力和解決實(shí)際問(wèn)題的能力，加快復(fù)合型會(huì)計(jì)人才的培養(yǎng)，已成為正規(guī)院校會(huì)計(jì)教育的當(dāng)務(wù)之急；同時(shí)必須有計(jì)劃、有步驟、有針對(duì)性地加強(qiáng)對(duì)在職會(huì)計(jì)人員的后續(xù)教育，不斷更新知識(shí)，以適應(yīng)日新月異的客觀環(huán)境的需要。     本教材的體系完整，結(jié)構(gòu)合理，系統(tǒng)性強(qiáng)；通俗易懂，深入淺出，適用面廣；內(nèi)容充實(shí)，習(xí)題豐富，難易適中；案例具體，解釋詳細(xì)，思路清晰。     此外，本教材還提供了非常豐富的案例分析講解，并且根據(jù)不同的單元內(nèi)容配備了大量的針對(duì)性實(shí)訓(xùn)練習(xí)。除了適合高職院校會(huì)計(jì)專(zhuān)業(yè)的學(xué)生學(xué)習(xí)外，還適合有初步會(huì)計(jì)基礎(chǔ)的社會(huì)人才進(jìn)行自學(xué)，是自我提升的很好途徑。

書(shū)籍目錄

Unit One Introduction to AccountingUnit Two Accounting Elements，Accounting Equation and Double EntryUnit Three Accounting Cycle（I）Unit Four Accounting Cycle（II）Unit Five AssetsUnit Six CashUnit Seven Accounts ReceivableUnit Eight InventoriesUnit Nine DepreciationUnit Ten LiabilitiesUnit Eleven Owners’EquityUnit Twelve Revenue，Expense and ProfitUnit Thirteen JournalsUnit Fourteen LedgersUnit Fifteen Balance SheetUnit Sixteen Income StatementUnit Seventeen Statement of Cash FlowsUnit Eighteen Analysis of Financial StatementsAppendix Useful Terms and ExpressionsBibliography

章節(jié)摘錄

　　A different cost flow is assumed for each of the three alternative memOds of cosfing inventories·You should note that if the cost of units had remained stable。all three memOds would have yielded the same results.Since prices do change，however，me mree methods will normally yield different amounts for（1）the ending inventory，（2）the cost of merchandise sold for the period，and（3）the gross profit（and net income）for the period.8.4.1　Use of the First-in.First.out Method　　When the FIFO method is used，the costs of the units sold are assumed tO be in me Orderin which they were incurred.During a period of inflation or rising prices，the earlier unit cOsts are lower than the more recent unit costs.Much of the benefit of the larger amount of gross profit IS lost，however，because the inventory must be replaced at ever higher prices.　　In a period of deflation or declining prices，this effect is just the opposite.The FIFO method，compared to the other methods，yields the lowest amount of gross profit.A major criticism of the FIFo method is its tendency to pass through the effects of inflafionary and deflationary trends to gross profit.An advantage of the FIFO method.however.is that the balance sheet will report the ending merchandise inventory at an amount that is about me same as its current replacement cost.8.4.2 Use 0f the Last-in.First.out Method　When the LIFO method is used during a period of inflation or rising prices.the resuItsare opposite those of the other two methods.When LIFO method yield a lower amount Ofinventory at the end of the period，a higher amount of cost of merchandise sold.and a loweramount of gross profit than the other two methods.The reason for these effects is that t11ecost of the most recently acquired units most nearly approximates the cost of theirreplacement·In a period of inflation，the more recent unit costs are higher than the earlierunit cots·Thus，it can be argued that the LIFO method more nearly matches current cOstswith current revenues.This latter point was one reason that some companies changed flromthe FIFO methOd t0 LIFO method

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