會(huì)計(jì)英語(yǔ)

內(nèi)容概要

本書(shū)是北京市高等教育精品教材立項(xiàng)項(xiàng)目，2005年第一版的發(fā)行量遠(yuǎn)遠(yuǎn)超過(guò)我們的預(yù)期，本次修訂增加了雙語(yǔ)會(huì)計(jì)報(bào)表部分和作者三年教學(xué)實(shí)踐中的心得體會(huì)，刪除了第一版中比較繁雜難懂的部分內(nèi)容，更加適合高職的教與學(xué)。本書(shū)主要內(nèi)容是用純正的英語(yǔ)講解財(cái)務(wù)會(huì)計(jì)操作實(shí)務(wù)，重點(diǎn)包括資產(chǎn)負(fù)債表、利潤(rùn)表、現(xiàn)金流量表、復(fù)式記賬法、流動(dòng)資產(chǎn)核算方法、長(zhǎng)期資產(chǎn)核算方法、負(fù)債與股東權(quán)益核算方法以及會(huì)計(jì)報(bào)表分析等內(nèi)容。本教材的特點(diǎn)是，文章簡(jiǎn)潔實(shí)用，案例貼切豐富，符合國(guó)際會(huì)計(jì)慣例，適合課堂教學(xué)和自學(xué)使用。    作者在長(zhǎng)期的會(huì)計(jì)專(zhuān)業(yè)外語(yǔ)教學(xué)實(shí)踐中，深感需要一本簡(jiǎn)單、實(shí)用、案例多、附答案的會(huì)計(jì)英語(yǔ)教材，本書(shū)就是從這方面人手作出嘗試的成果。全書(shū)共九課，每課包括學(xué)習(xí)目標(biāo)、正文、專(zhuān)業(yè)術(shù)語(yǔ)英漢對(duì)照、緣習(xí)題、中外財(cái)會(huì)專(zhuān)業(yè)網(wǎng)址五個(gè)部分，課后練習(xí)題均附完整的參考答案，習(xí)題與答案部分占全書(shū)的比重大約在三分之二。為了防止在教學(xué)過(guò)程中學(xué)生有了中文翻譯便不注意聽(tīng)講的現(xiàn)象發(fā)生，本書(shū)盡量減少漢字，力求以大量簡(jiǎn)潔明快的英文詮釋英文專(zhuān)業(yè)知識(shí)，這也是本書(shū)的另一個(gè)特點(diǎn)。    本書(shū)介紹了大量國(guó)際會(huì)計(jì)事項(xiàng)所涉及的會(huì)計(jì)處理方法，尤其強(qiáng)調(diào)各交易事項(xiàng)對(duì)財(cái)務(wù)報(bào)表的影響分析，強(qiáng)調(diào)對(duì)于國(guó)際會(huì)計(jì)報(bào)表編制與分析能力的培養(yǎng)。學(xué)生具備了過(guò)硬的英文財(cái)務(wù)會(huì)計(jì)操作能力，便可以勝任21世紀(jì)各單位對(duì)于會(huì)計(jì)國(guó)際化人才的需要。

書(shū)籍目錄

LESSON 1  INTRODUCTION TO ACCOUNTING  1.1  What Is Accounting?  1.2  Financial Accounting and Managerial Accounting  1.3  Financial Statements  1.4  Income Statement  1.5  Revenue  1.6  Expense  1.7  The Statement of Changes in Equity  1.8  Balance Sheet  1.9  Assets  1.10  Liabilities  1.11  Owner's Equity (Capital)  1.12  Statement of Cash Flows  1.13  Accounting Equation  1.14  Example for Assets=Claims  1.15  How the Elements of Accounting Equation Change  1.16  Ending Balances  Terms and Phrases  Exercise 1: True or False  Exercise 2: Single Choice Questions  Exercise 3: CasesLESSON 2  THE BALANCE SHEET AND DOUBLE ENTRY  2.1  Introduction  2.2  The Effect of Transactions on the Balance Sheet  2.3  The Two Sections of a Balance Sheet  2.4  Business Entity  2.5  Buy Jeans Not Yet to Pay  2.6  The Ordering and Classification of Assets and Liabilities  2.7  The Classification of Assets  2.8  The Classification of Liabilities(Creditors)  2.9  Working Capital  2.10  Jane's Business  2.11  Recording Business Transactions  2.12  Basic Rules for Recording Business Transactions  2.13  An Example of Dual Aspect Concept  2.14  Double Entry Rule  2.15  T-account  2.16  Two Important Rules about Double-entry Recording System  2.17  Application of the Double Entry Rule  2.18  An Example of the Double Entry Rule  2.19  Another Example of the Double Entry  2.20  Transaction No.1: Starting the Operations  2.21  Transaction No.2: Purchasing Office Supplies  2.22  Transaction No.3: Providing Services on Account  2.23  Transaction No.4: Paying Cash for Operating Expenses  2.24  Transaction No.5.Borrowing Money from Bank……LEESSON 3 CURRENT ASSETSLEESSON 4 LONG TERM ASSETSLEESSON 5 LIABILITIESLEESSON 6 OWNER’S EQUITYLEESSON 7 INCOME STATEMENTLEESSON 8 STATEMENT OF CASH FLOWSLEESSON 9 INTERPRETATIONS OF FINANCIAL STATEMENTSKey to ExerciseUseful Financial Accounting Websites

章節(jié)摘錄

　　You have possibly noticed that the amount of income before taxes is the big-gest for FIFO （ $12 280）， and the lowest for LIFO （ $11 980）. Why so？ Consider that the ending inventories are just vise versa for the two methods （respec-tively， $1 200 and $900）.　So， the cost of goods sold for FIFO is lower（ $ 9 320） than that for LIFO （ $ 9 620）. As a result， we can see the differencein the income before taxes.　　Since the income for FIFO is greater， the companies that employ FIFO payhigher income taxes. In contrast， companies using LIFO pay lower income taxes.As it was said before， this is a way to manipulate with figures of the financialstatements. Usually， companies use FIFO， and then go businesses that useLIFO.　　OK， we have seen how cost flow methods are applied assuming that we havemultiple layers， however arranged in a way so that sales go after purchases. Butwhat if we have sales and purchases mixed， like one purchase is followed by asale， then again purchase（s） and sale（s）， etc. ？ In this situations nothing is dif-ferent-all the rules for using FIFO， LIFO， weighted-average remain the same.The following example will give you a good illustration of applying FIFO andLIFO for sales transactions that occur intermittently with purchases.

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