會計英語

前言

　　隨著中國經(jīng)濟(jì)的進(jìn)一步發(fā)展，會計這門通用商業(yè)語言越來越成為商業(yè)人士需要掌握的一項技能。而對外交流的日益頻繁及深入，要求商業(yè)人士不僅能讀懂中文的會計報表及相關(guān)財務(wù)信息，也要能看懂英文的報表及相關(guān)財務(wù)信息。反過來，會計人員如果能夠了解并掌握規(guī)范的中英文報表及相關(guān)財務(wù)信息，他們將會有更多的發(fā)展機(jī)會，所以會計英語已成為專業(yè)人士提升自身競爭力的一項有力武器?！　”緯谶x材時，在保證英文表達(dá)地道的同時，也注重易懂性，通過一些簡單的例子，加深讀者對知識點(diǎn)的了解。書中每單元的開始都有內(nèi)容介紹，便于讀者輕松了解本單元的主要內(nèi)容。每單元都有兩篇文章，各有不同的側(cè)重。第一篇文章側(cè)重于語言知識點(diǎn)的講解，除了專業(yè)詞匯配有中英文注釋之外，還有常用表達(dá)的例句和文中難句的分析，旨在幫助讀者學(xué)習(xí)會計專業(yè)詞匯及語言表達(dá)；第二篇做為輔助，一方面擴(kuò)充會計知識，另一方面在相應(yīng)的課后練習(xí)中也要求讀者學(xué)以至用，根據(jù)所學(xué)知識進(jìn)行討論或組織活動強(qiáng)化自己的語言表達(dá)能力及對會計知識的理解?！　≡诟鲉卧陌才派希緯捎弥饾u深入的方式，從最基本的會計的定義著手，到介紹會計假設(shè)及原則。之后又介紹了會計恒等式的左右兩邊，即資產(chǎn)、負(fù)債及所有者權(quán)益。在了解了基本的會計要素之后，書中又分別介紹了資產(chǎn)負(fù)債表、損益表及現(xiàn)金流量表等三大財務(wù)報表，以及如果解讀財務(wù)表。在書的最后兩單元，分別介紹了成本會計和審計，以期使本書的內(nèi)容更加全面?！　‰m然在編書的過程中力求使本書編得完善些，但由于才疏學(xué)淺，時間有限，難免有許多不盡如人意之處，一些差錯也在所難免，有待進(jìn)一步改善，懇請讀者多批評指正。感謝給予本書編寫、出版大力支持的各位！

內(nèi)容概要

　　作為會計英語教材，《21世紀(jì)大學(xué)行業(yè)英語系列：會計英語》編寫過程中嘗試將會計專業(yè)知識同英語知識學(xué)習(xí)結(jié)合起來，在幫助讀者對會計專業(yè)理論有一個相對系統(tǒng)了解的同時，能讓讀者掌握基礎(chǔ)的會計英語詞匯及表達(dá)?！?1世紀(jì)大學(xué)行業(yè)英語系列：會計英語》共10個單元，每個單元有兩篇文章，其中Text 1為主干，以知識學(xué)習(xí)為導(dǎo)向，文章后有生詞注釋、常用詞組解釋及難句分析。Text 2為輔助，以任務(wù)學(xué)習(xí)為導(dǎo)向，在文章后會相應(yīng)地要求學(xué)生進(jìn)行討論或做練習(xí)，以鞏固對本單元所學(xué)知識的理解。《21世紀(jì)大學(xué)行業(yè)英語系列：會計英語》內(nèi)容包括會計的定義、會計假設(shè)及原則、簿記、資產(chǎn)、負(fù)債、所有者權(quán)益、財務(wù)報表及財務(wù)報表分析、成本會計介紹及審計等。

書籍目錄

Unit 1 Introduction to AccountingText 1 Introduction to AccountingText 2 Accounting Scandal——Case StudyUnit 2 Accounting Assumptions and PrinciplesText 1 Introduction to Accounting AssumptionsText 2 Accounting PrinciplesUnit 3 BookkeepingText 1 Introduction to BookkeepingText 2 Types of Bookkeeping SystemsUnit 4 AssetsText 1 Introduction to AssetsText 2 Assets DepreciationUnit 5 Liabilities and Owner's EquityText 1 Introduction to LiabilitiesText 2 Owner's EquityUnit 6 Financial Statements （ Ⅰ ）Text 1 Introduction to Financial StatementsText 2 Balance SheetUnit 7 Financial Statements （ Ⅱ ）Text 1 Income StatementText 2 Cash Flow StatementUnit 8 Financial Statement AnalysisText 1 Introduction to Financial Statement AnalysisText 2 Ratio Analysis Case Study： Microsoft Corporation（Selected Ratios）Unit 9 Cost AccountingText 1 Introduction to Cost AccountingText 2 Case Study of Standard Cost AccountingUnit 10 AuditingText 1 Introduction to AuditingText 2 Sample Independent Audit ReportKey

章節(jié)摘錄

　　which date back more than 7，000 years， were found in the Middle East. Thepeople of that time relied on primitive accounting methods to record the growthof crops and herds. Later， as man began to trade， we established the conceptof value and developed a monetary system. Evidence of accounting records canbe found in the Babylonian Empire03（4，500 B. C. ）， in Pharaohs' Egypt and in theCode of Hammurabi~ （2，250 B. C. ）. Eventually， with the advent of taxation，record keeping became a necessity for governments to sustain social orders.　　The Italian Renaissance brought the artistic accomplishments of man to newheights. At this time， Venice was the business cradle of Europe， and it was hereamong merchants that double-entry accounting was invented and practiced. Duringthis period， Fra Luca Pacioli wrote his Summa dealing with record keeping anddouble-entry accounting， one of the very first published books of the time thatbecame the accounting "textbook" for the next 500 years. The Summa made Paciolia celebrity and insured him a place in history， as "the Father of Accounting".　　Fra Luca Pacioli did not invent double-entry accounting； instead， hesuperbly described a method used by merchants in Venice during the ItalianRenaissance. His system included most of today's accounting routines such asthe use of memorandums， journals and ledgers. His ledger included assetsreceivables and inventories —— liabilities， capital， income， and expenseaccounts. He described the year-end closing entries and proposed that a trialbalance be used to prove a balanced ledger.

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