會(huì)計(jì)英語(yǔ)

前言

　　本書(shū)是實(shí)踐校企合作、工學(xué)結(jié)合的產(chǎn)物，以2006年起用于財(cái)會(huì)業(yè)務(wù)流程外包跨國(guó)企業(yè)員工培訓(xùn)的講義為藍(lán)本，該講義在實(shí)際教學(xué)中經(jīng)過(guò)多輪校驗(yàn)和修改，逐步完善。在認(rèn)真研究企業(yè)會(huì)計(jì)人員典型工作任務(wù)的基礎(chǔ)上，打破傳統(tǒng)課程體系，根據(jù)工作過(guò)程有機(jī)整合知識(shí)點(diǎn)，適應(yīng)高職和應(yīng)用型本科學(xué)生的認(rèn)知特點(diǎn)，科學(xué)選擇載體，既適用于模塊教學(xué)，又適用于基于工作過(guò)程系統(tǒng)化的教學(xué)理念。因此，本書(shū)十分適合幫助高職和應(yīng)用型本科財(cái)會(huì)類(lèi)專(zhuān)業(yè)和英語(yǔ)專(zhuān)業(yè)學(xué)生應(yīng)用英語(yǔ)進(jìn)行會(huì)計(jì)知識(shí)學(xué)習(xí)和會(huì)計(jì)業(yè)務(wù)實(shí)踐?！　⊥瑫r(shí)，本書(shū)在設(shè)計(jì)邏輯和素材選擇上有機(jī)結(jié)合了國(guó)際上主要的會(huì)計(jì)師執(zhí)業(yè)資格考試體系的要求，從打基礎(chǔ)的角度出發(fā)，很好地反映了ACCA、CIMA、AAT和CAT入門(mén)級(jí)科目的考試內(nèi)容(詳見(jiàn)Preface)。因此，本書(shū)特別適合海外攻讀財(cái)會(huì)類(lèi)專(zhuān)業(yè)及相關(guān)課程者進(jìn)行專(zhuān)業(yè)學(xué)習(xí)準(zhǔn)備，同時(shí)也適合準(zhǔn)備參加上述考試者作為備考參考。此外，由于很好地體現(xiàn)了會(huì)計(jì)實(shí)務(wù)中的英語(yǔ)應(yīng)用，本書(shū)也十分適合準(zhǔn)備和正在從事涉外會(huì)計(jì)工作的會(huì)計(jì)人員作為工作參考。

內(nèi)容概要

　　《會(huì)計(jì)英語(yǔ)》是實(shí)踐校企合作、工學(xué)結(jié)合的產(chǎn)物，以2006年起用于財(cái)會(huì)業(yè)務(wù)流程外包跨國(guó)企業(yè)員工培訓(xùn)的講義為藍(lán)本，該講義在實(shí)際教學(xué)中經(jīng)過(guò)多輪校驗(yàn)和修改，逐步完善。在認(rèn)真研究企業(yè)會(huì)計(jì)人員典型工作任務(wù)的基礎(chǔ)上，打破傳統(tǒng)課程體系，根據(jù)工作過(guò)程有機(jī)整合知識(shí)點(diǎn)，適應(yīng)高職和應(yīng)用型本科學(xué)生的認(rèn)知特點(diǎn)，科學(xué)選擇載體，既適用于模塊教學(xué)，又適用于基于工作過(guò)程系統(tǒng)化的教學(xué)理念。因此，《會(huì)計(jì)英語(yǔ)》十分適合幫助高職和應(yīng)用型本科財(cái)會(huì)類(lèi)專(zhuān)業(yè)和英語(yǔ)專(zhuān)業(yè)學(xué)生應(yīng)用英語(yǔ)進(jìn)行會(huì)計(jì)知識(shí)學(xué)習(xí)和會(huì)計(jì)業(yè)務(wù)實(shí)踐。

書(shū)籍目錄

Preface 引言 1Chapter 1 Step into World of Accounting 初識(shí)會(huì)計(jì) 2Learning Objectives 21.1 Nature of Business 21.2 Role of Accounting in Business 61.3 Users of Accounting Information 71.4 Types of Accounting 101.5 The Accounting Profession and Careers 111.6 Accountancy Bodies 131.7 Accounting Regulatory System 141.8 Accounting Conceptual Framework 14Chapter Summary 17Chapter 2 Financial Statements 財(cái)務(wù)報(bào)表 18Learning Objectives 182.1　Financial Statements 182.2　Balance Sheet 192.3　Income Statement 202.4　Cash Flow Statement 212.5　Qualitative Characteristics of Financial Statements 242.6　Definition of Accounting Elements in Financial Statements 252.7　Balance Sheet and Accounting Equation 29Chapter Summary 35Chapter 3 Double Entry Bookkeeping & Ledger Accounts 復(fù)式記賬與總分類(lèi)賬 36Learning Objectives 363.1　Duality Concept 363.2　Double Entry Bookkeeping 363.3　Ledger Accounts 37Chapter Summary 47Chapter 4 Journalizing， Posting and Trial Balance 分錄、過(guò)賬與試算平衡 48Learning Objectives 484.1 Introduction 484.2 Chart of Accounts 494.3 The General Journal 544.4 Journalizing Transactions 554.5 Posting to the Ledger 564.6 Make Trial Balance 58Chapter Summary 66Chapter 5 Complete The Accounting Cycle 完整的會(huì)計(jì)循環(huán) 67Learning Objectives 675.1 Steps in Accounting Cycle 675.2 Preparing End–of–Period Worksheet 685.3 End-of-Period Adjustment 705.4 Prepare Financial Statements Based on Worksheet 735.5 Closing Entries 74Chapter Summary 78Chapter 6 Accounting for Merchandising Business 商品流通企業(yè)會(huì)計(jì) 79Learning Objectives 796.1 Operating Cycle of Merchandising Business 796.2 Purchase Transactions 806.3 Sales Transactions 836.4 Transportation Costs 866.5 Sales Taxes 876.6 Merchandise Shrinkage 87Chapter Summary 88Chapter 7 Accounting for Manufacturing Business 制造企業(yè)會(huì)計(jì) 89Learning Objectives 897.1 Operating Cycle of Manufacturing Business 897.2 Purchase Transactions 907.3 Manufacturing Process 917.4 Sales Transactions 93Chapter Summary 94Chapter 8 Financial Analysis 財(cái)務(wù)分析 95Learning Objectives 958.1 Financial Analysis 958.2 Financial Ratios 958.3 Application of Financial Ratios Analysis 1008.4 Methods of Financial Analysis 1028.5 Limitations of Financial Ratios 102Chapter Summary 103Chapter 9 Applications of Information Technology 信息技術(shù)應(yīng)用 104Learning Objectives 1049.1 Manual System vs. Computerized System 1049.2 Integrated Accounting Packages 1059.3 Microcomputer Accounting Packages 1069.4 Spreadsheets 1079.5 Database Systems 1089.6 Accounting Software Solutions 109Chapter Summary 116Chapter 10 Working as An Accountant 會(huì)計(jì)師的工作 117Learning Objectives 11710.1 Applying for An Accounting Job 11710.2 Get Familiar with Working Environment 12310.3 Accounting Related Letters and Statements 12410.4 Accounting Related Reports and Documents 131Chapter Summary 136References 參考文獻(xiàn) 137Glossary 詞匯表 138Index Useful Accounting Websites 值得了解的會(huì)計(jì)網(wǎng)站 148

章節(jié)摘錄

　　As a result of globalization for organizations operations, International Accounting Standards Committee （IASC） was found in 1973, with the responsibility to introduce International Accounting Standards （LASs） to harmonize possible different accounting standards and accounting policies of different countries, and to provide a framework for financial reporting that can be adopted by all countries. In 2001, it changed its name to International Accounting Standards Board （LASB）, responsible for issuing new International Financial Reporting Standards （IFRSs）.　　International Financial Reporting Interpretations Committee （IFRIC）, who forms part of LASB, is responsible for interpreting of the application of LASs and IFRSs if difficulties arise, and issues rapid guidance where there are different interpretations of LASs or IFRSs. Standards Advisory Council （SAC）, who is also part of LASB, advises the LASB in developing new accounting standards. In China, the accounting regulatory system is constituted by the Accounting Law, the Accounting Standards for Business Enterprises and the Accounting System for Business Enterprises.　　1.8 Accounting Conceptual Framowork The accounting conceptual framework for the preparation and presentation of financial statements sets out the concepts that underlie financial statements for external users. Financial reporting should meet the objectives of providing information about economic resources, the claims to those resources, and the changes in them; providing information tfiat is useful to present to potential investors and creditors and other users in making rational investment, credit, and other financial decisions; providing information that is helpful to present to potential investors and creditors and other users in assessing the amounts, timing, and uncertainty of prospective cash receipts. To achieve basic objectives and implement fundamental qualities, General Accepted Accounting Principles （GAAP） has four basic assumptions, four basic principles, and four basic constraints.

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