- 化学工业出版社
- 9787122229663
- 132042
- 2015年4月
- 高职经济与管理
- 未分类
- 高职经济与管理
- 高职
内容简介
《会计专业英语》着眼于如何培养具有良好的外语能力及知识结构的国际化会计人才，因此改革会计英语的教学方法，调整教育内容，开阔学生的知识面，不断更新知识，以适应日新月异的客观环境的需要。
本教材在编写时注重国际会计准则与中国会计准则的结合，集会计基础和会计实务为一体，体系完整，结构合理，通俗易懂，深入浅出，适用面广；内容充实，习题丰富，难易适中；案例具体，解释详细，思路清晰。不仅适合合高职院校会计专业的学生学习外，还适合有初步会计基础的社会人才进行自学。
本教材在编写时注重国际会计准则与中国会计准则的结合，集会计基础和会计实务为一体，体系完整，结构合理，通俗易懂，深入浅出，适用面广；内容充实，习题丰富，难易适中；案例具体，解释详细，思路清晰。不仅适合合高职院校会计专业的学生学习外，还适合有初步会计基础的社会人才进行自学。
目录
Unit1Accounting:Its Foundation
1.1What is Accounting?
1.2Who Uses Accounting Data
1.3Accounting Conventions or Assumptions
1.4Basic Accounting Equation
1.5Effects of Changes in the Economic Business on the Accounting
Equation
1.6Financial Statement
Key Words and Expressions
Exercises
Extended Reading
Unit2The Recording Process
2.1Double Entry
2.2The Account
2.3Debits and Credits
2.4Steps in the Recording Process
2.5The Journal
2.6The Ledger
2.7Posting
2.8The Trial Balance
Key Words and Expressions
Exercises
Extended Reading
Unit3Adjusting the Accounts
3.1AccrualBasis VS.CashBasis Accounting
3.2The Basics of Adjusting Entries
3.3Types of Adjusting Entries
3.4Adjusting Entries for Prepayments
3.5Adjusting Entries for Accurals
3.6The Adjusted Trial Balance
Key Words and Expressions
Exercises
Extended Reading
Unit4Completion of the Accounting Cycle
4.1Preparing Closing Entries
4.2Preparing Postclosing Trial Balance
4.3Correcting Entries—an Avoidable Step
4.4Classed Balance Sheet
Key Words and Expressions
Exercises
Extended Reading
Unit5Current Assets
5.1Cash and Cash Equivalents
5.2Accounts Receivable
5.3Inventory
Key Words and Expressions
Exercises
Extended Reading
Unit6LongTerm Assets
6.1PIant and Equipment(Fixed Assets)
6.2Intangible Assets
Key Words and Expressions
Exercises
Extended Reading
Unit7Liabilities
7.1Current Liabilities
7.2Longterm Liabilities
Key Words and Expressions
Exercises
Extended Reading
Unit8Owner’s Equity
8.1Accounting for Single Proprietorship
8.2Accounting for Corporation
Key Words and Expressions
Exercises
Extended Reading
Unit9Measurement of Bussiness Income
9.1Revenue
9.2Expense
9.3Business Income
Key Words and Expressions
Exercises
Extended Reading
Unit10Financial Statements
10.1Balance Sheet
10.2Income Statement
10.3The Statement of Owner’s Equity
10.4The Statement of Cash Flows
Key Words and Expressions
Exercises
Extended Reading
A List of Reference Book
1.1What is Accounting?
1.2Who Uses Accounting Data
1.3Accounting Conventions or Assumptions
1.4Basic Accounting Equation
1.5Effects of Changes in the Economic Business on the Accounting
Equation
1.6Financial Statement
Key Words and Expressions
Exercises
Extended Reading
Unit2The Recording Process
2.1Double Entry
2.2The Account
2.3Debits and Credits
2.4Steps in the Recording Process
2.5The Journal
2.6The Ledger
2.7Posting
2.8The Trial Balance
Key Words and Expressions
Exercises
Extended Reading
Unit3Adjusting the Accounts
3.1AccrualBasis VS.CashBasis Accounting
3.2The Basics of Adjusting Entries
3.3Types of Adjusting Entries
3.4Adjusting Entries for Prepayments
3.5Adjusting Entries for Accurals
3.6The Adjusted Trial Balance
Key Words and Expressions
Exercises
Extended Reading
Unit4Completion of the Accounting Cycle
4.1Preparing Closing Entries
4.2Preparing Postclosing Trial Balance
4.3Correcting Entries—an Avoidable Step
4.4Classed Balance Sheet
Key Words and Expressions
Exercises
Extended Reading
Unit5Current Assets
5.1Cash and Cash Equivalents
5.2Accounts Receivable
5.3Inventory
Key Words and Expressions
Exercises
Extended Reading
Unit6LongTerm Assets
6.1PIant and Equipment(Fixed Assets)
6.2Intangible Assets
Key Words and Expressions
Exercises
Extended Reading
Unit7Liabilities
7.1Current Liabilities
7.2Longterm Liabilities
Key Words and Expressions
Exercises
Extended Reading
Unit8Owner’s Equity
8.1Accounting for Single Proprietorship
8.2Accounting for Corporation
Key Words and Expressions
Exercises
Extended Reading
Unit9Measurement of Bussiness Income
9.1Revenue
9.2Expense
9.3Business Income
Key Words and Expressions
Exercises
Extended Reading
Unit10Financial Statements
10.1Balance Sheet
10.2Income Statement
10.3The Statement of Owner’s Equity
10.4The Statement of Cash Flows
Key Words and Expressions
Exercises
Extended Reading
A List of Reference Book
