實用會計英語

內(nèi)容概要

　　《普通高等教育“十一五”國家級規(guī)劃教材（修訂版）：實用會計英語（第2版）》是普通高等教育“十一五”國家級規(guī)劃教材修訂版?！　　镀胀ǜ叩冉逃笆晃濉眹壹壱?guī)劃教材（修訂版）：實用會計英語（第2版）》以現(xiàn)代會計理論的最新研究成果和國際會計準則為指導，以西方財務(wù)會計體系為基礎(chǔ)，結(jié)合我國會計實踐工作，將國內(nèi)外財務(wù)會計教學內(nèi)容相結(jié)合，綜述了會計的歷史與發(fā)展、含義、會計信息使用和會計職業(yè)等基本知識；從會計專業(yè)的角度，用英語全面系統(tǒng)地闡述了會計核算的基本經(jīng)濟業(yè)務(wù)、基本方法、基本程序和基本技能，并對財務(wù)會計與管理會計的關(guān)系做了簡明扼要的介紹。　　《普通高等教育“十一五”國家級規(guī)劃教材（修訂版）：實用會計英語（第2版）》內(nèi)容主要包括：會計介紹，會計基礎(chǔ)知識（會計恒等式與賬戶、交易記錄、分類賬與日記賬、基本會計報表等），會計核算（資產(chǎn)、負債、所有者權(quán)益的核算），會計循環(huán)等?！　”緯粌H可作為高等職業(yè)教育會計專業(yè)和其他經(jīng)濟管理類專業(yè)“專業(yè)英語”課程的教材，也可供社會在職涉外會計人員以及有志于參與國外會計資格證書考試的人員學習、使用。

書籍目錄

Unit 1 An Introduction to Accounting1.1 The History and Development of Accounting1.2 The Nature of Accounting1.3 Users of Accounting Information1.4 Accounting Profession1.5 Managerial Accounting and Financial AccountingSolutions to ActivitiesAccounting VocabularySummarySelf-ExercisesReading MaterialUnit 2 Recording Business2.1 Types of Business Entities2.2 The Accounting Equation2.3 Double-Entry Bookkeeping2.4 Recording Business Transactions2.5 Illustrative ProblemSolutions to ActivitiesAccounting VocabularySummarySelf-ExercisesReading MaterialUnit 3 Accounting Cycle and Processes3.1 The Accounting Cycle3.2 Source Documents3.4 The Joumals3.5 The Financial StatementsSolutions to ActivitiesAccounting VocabularySelf-ExercisesReading MaterialUnit 4 Cash and Receivables4.1 Cash4.2 The Bank Account： a Control Device4.3 Accounts Receivable4.4 Notes Receivable4.5 Accounting for Bad DebtsSolutions to ActivitiesAccounting VocabularySummarySelf-ExercisesReading MaterialUnit 5 Inventory5.1 The Concept of Inventory5.2 Inventory System5.3 Inventory Costing MethodsSolutions to ActivitiesAccounting VocabularySummarySelf-ExercisesReading MaterialUnit 6 Long-Lived Assets6.1 Types of Assets6.2 Fixed Assets6.3 Depreciation of Fixed Assets6.4 Disposing of Fixed Assets6.5 Natural Resources and IntangibleSolutions to ActivitiesAccounting VocabularySummarySelf-ExercisesReading MaterialUnit 7 Liabilities and Shareholders' Equity7.1 Types of Liabilities7.2 Current Liabilities7.3 Non-current Liabilities7.4 Shareholders Captial7.5 Shareholders' EquitySolutions to ActivitiesAccounting VocabularySummarySelf-ExercisesReading MaterialUnit 8 The Measurement of Business Income8.1 Revenues and Expenses8.2 Business Income8.3 Some Generally Accepted Accounting Principles（GAAP）8.4 Adjustments to the Accounts8.5 Adjusted Trial Balance N8.6 Preparing the Financial Statements from the Adjusted Trial BalanceSolutions to ActivitiesAccounting VocabularySummarySelf-ExercisesReading MaterialUnit 9 Completing the Accounting Cyele9.1 Preparation of the Work Sheet9.2 Uses of the Work Sheet9.3 Closing the Accounts9.4 The Operating Cycle for a Merchandising Business9.5 Accounting Record of the Operating Cycle9.6 The Accounting Cycle for a Merchandising BusinessSolutions to ActivitiesAccounting VocabularySummarySelf-ExercisesReading MaterialAppendix Ⅰ Reference Versions for Reading MaterialsAppendix Ⅱ Answers toAppendix Ⅲ Recommended Websites of AccountingAppendix Ⅳ A List of Reference Book

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