基礎(chǔ)會(huì)計(jì)英語

內(nèi)容概要

　　本教材是一本會(huì)計(jì)專業(yè)知識(shí)的英語教科書。教材內(nèi)容涵蓋了會(huì)計(jì)工作的主要流程、基礎(chǔ)知識(shí)以及熱點(diǎn)問題?！痘A(chǔ)會(huì)計(jì)英語(英漢對(duì)照)》的編寫目的就是要使會(huì)計(jì)專業(yè)的學(xué)生通過學(xué)習(xí)既可以快速掌握英語會(huì)計(jì)專業(yè)術(shù)語、會(huì)計(jì)基本知識(shí)，又可以提高語言技能和實(shí)際的會(huì)計(jì)工作能力?！痘A(chǔ)會(huì)計(jì)英語(英漢對(duì)照)》分5個(gè)單元介紹了會(huì)計(jì)總論，會(huì)計(jì)要素與會(huì)計(jì)等式，會(huì)計(jì)科目與賬戶，復(fù)式記賬和賬戶分類?！痘A(chǔ)會(huì)計(jì)英語(英漢對(duì)照)》的特點(diǎn)具有實(shí)用性和先進(jìn)性。此外，在《基礎(chǔ)會(huì)計(jì)英語(英漢對(duì)照)》的后面還附有課文的參考譯文供學(xué)生和老師學(xué)習(xí)和使用。每個(gè)單元配有與內(nèi)容相關(guān)的圖表，有利于學(xué)生直觀地理解課文，掌握專業(yè)知識(shí)。

書籍目錄

Part One　The Main Contents of AccountingChapter Ⅰ　General IntroductionSection One　The Origin and Evolution of AccountingSection Two　Accounting and Accounting InformationSection Three　Accounting Object and the Rules of Capital MovementSection Four　Accounting Functions and PurposeChapter Ⅱ　Accounting Elements and Accounting EquationSection One　Accounting ElementsSection Two　Accounting EquationChapter Ⅲ　Accounting Subjects and AccountsSection One　Accounting SubjectsSection Two　AccountsSection Three　Accounting Object， Accounting Elements and Accounting SubjectsChapter Ⅳ　Double Entry BookkeepingSection One　Introduction to the Methods of Bookkeepingsection Two　Debit-Credit BookkeepingSection Three　Parallel Recording of General Ledger and Detail LedgerChapter Ⅴ　Classification of AccountsSection One　The Meaning of Classifying AccountsSection Two　Account Classification According to the Economic ContentsSection Three　Account Classification According to the Use and StructurePart Two　Translation第一章　總論第一節(jié)　會(huì)計(jì)的產(chǎn)生和發(fā)展第二節(jié)　會(huì)計(jì)和會(huì)計(jì)信息第三節(jié)　會(huì)計(jì)對(duì)象和資金運(yùn)動(dòng)規(guī)律第四節(jié)　會(huì)計(jì)職能和會(huì)計(jì)目的第二章　會(huì)計(jì)要素與會(huì)計(jì)等式第一節(jié)　會(huì)計(jì)要素第二節(jié)　會(huì)計(jì)等式第三章　會(huì)計(jì)科目與賬戶第一節(jié)　會(huì)計(jì)科目第二節(jié)　賬戶第三節(jié)　會(huì)計(jì)對(duì)象、會(huì)計(jì)要素與會(huì)計(jì)科目第四章　復(fù)式記賬第一節(jié)　記賬方法概述第二節(jié)　借貸記賬法第三節(jié)　總分類賬戶與明細(xì)分類賬戶的平行登記第五章　賬戶分類第一節(jié)　賬戶分類的意義第二節(jié)　賬戶按經(jīng)濟(jì)內(nèi)容分類第三節(jié)　賬戶按用途和結(jié)構(gòu)分類Part Three　Appendix附錄一　企業(yè)會(huì)計(jì)憑證，賬簿及報(bào)表附錄二　Accounting Law of the Peoples Republic of China附錄三　Idioms and Expressions附錄四　中華人民共和國會(huì)計(jì)法

章節(jié)摘錄

　　2. Single Entry Bookkeeping　　Single entry bookkeeping records business transactions only in oneaccount and it does not report other related aspects. This method recordsthe capital receipts-payment transactions in two or more accounts. As toother business, it only records in one account or even does not record.Single entry bookkeeping is the essential part of the process in theevolution of accounting methods. It is also a common bookkeeping methodthat people have used. It adapts to the society dominated by NaturalEconomy, and can reflect and supervise the uncomplicated process ofeconomic activities. "The features of this method are as follows:　?。?） It can only report one part of business transactions. It onlyrecords cash, the receipts payment of bank saving, and the closingbusiness of accounts receivables and accounts payables. And it does notreport any other transaction.　?。?） It can only report one aspect of business transactions. Forexample, cash payment only reflects the decrease of cash, but does notreport expense, for it hasnt set up an expense account.　?。?） The accounting setting is not complete, and it has no completeaccount system. There are only credit account, debit account, and cashaccount.　?。?） It can not make a trial balancing. Because it does not report allbusiness transactions but several aspects, and not every trausaction recordis in balance, the accounting records of total transactions in a certainperiod can not make a trial balancing.

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