会计英语（第2版）

图书标准信息

• 作者 叶建芳、孙红星 编
• 出版社 复旦大学出版社
• 出版时间 2010-10
• 版次 2
• ISBN 9787309075670
• 定价 38.00元
• 装帧 平装
• 开本 16开
• 纸张 胶版纸
• 页数 421页
• 字数 662千字

【内容简介】

经济环境的开放和我国会计准则与国际会计准则的接轨，使得会计报表要满足各类商务人士阅读的要求，会计人员必须能够提供完整、规范的中外文会计报表和相关财务信息。《会计英语（第2版）》通过英语讲解会计的基本理论、基本方法、并结合每章的会计词汇学习，使读者全面学习会计专业知识，满足对外交流和使用的需要。全书用语简洁规范，结构设计合理，标注和表述十分清楚。各章后均附有常用词汇、自测题、练习题和问题，并添加备章的中文译文和相应的中文目录，方便双语教学。

【目录】

1AnIntroductiontoAccounting
LEARNINGOBJECTIVES
1.1Accountingisaninformationsystem
1.2Formsoforganization
1.3Theframeworkforthepreparationandpresentationoffinancialstatements
——Theconceptualframework
1.4Understandingoffinancialstatements
1.5Accountinganditsprofession
1.6Accountingelementsandusingaccountingequation
1.7Professionalethicsinaccounting
Vocabulary
Translationofthechapter
Self-TestQuestions
Exercises
Problems
AnswerstoSelf-TestQuestions

2JournalizingandPostingTransactions
LEARNINGOBJECTIVES
2.1Economiceventsandoriginaldocuments
2.2T-accountsanddebit&credit
2,3Joumalizingandpostingtransactions
2.4Preparingatrialbalance
2.5PracticesinChina
Vocabulary
Translationofthechapter
Self-TestQuestions
Exercises
Problems
AnswerstoSelf-TestQuestions

3AdjustingandPreparingFinancialStatements
LEARNINGOBJECTIVES
3.1Theneedforadjustments
3.2Adjustingtheaccounts
3.3Adjustedtrialbalanceandpreparationoffinancialstatements
3.4Theworksheet
3.5Closingentries
3.6Post-closingtrialbalance
3.7Theaccountingcyclesummary
3.8Classificationofbalancesheetitems
3.9PracticesinChina
3.10Usingtheaccountinginformation——thecurrentratio
Vocabulary
Translationofthechapter
Self-TestQuestions
Exercises
Problems
AnswerstoSelf-TestQuestions

4MerchandisingActivitiesandAccountingInformationSystems
5OperatingCycle：Cash,ReceivablesandSales
60aeratin~lCycle：CostofGoodsSoldandInventory
7InvestinginOperatingAssets
8InvestinginSecurities
9FinancingwithDebt