内容提要 《实用会计英语(银领工程)(附光盘1张)》以现代会计理论的研究成果和国际会计准则为指导,以西方财务会计体系为基础,结合我国会计实践工作,将国内外财务会计教学内容相结合,综述了会计的历史与发展、涵义、会计信息使用和会计职业等基本知识;从会计专业的角度,用英语全面系统地阐述了会计核算的基本经济业务、基本方法、基本程序和基本技能,概括介绍了财务会计与管理会计的关系,并对会计职业道德做了简明扼要的介绍。《实用会计英语(银领工程)(附光盘1张)》内容主要包括:会计介绍;会计基础知识(会计恒等式与账户、交易记录、分类账与日记账、基本会计报表、工作底稿的编制与使用等);会计核算(资产、负债、所有者权益的核算);会计核算方法的运用等。《实用会计英语(银领工程)(附光盘1张)》可作为应用性、技能型人才培养的各类教育教材,也可供社会在职涉外会计人员以及有志于参与国外会计资格证书考试的人员学习、使用。 目录 Unit 1 AIntroductioto Accounting1.1 The History and Development of Accounting1.2 The Nature of Accounting1.3 Users of Accounting Information1.4 Accounting Profession1.5 Managerial Accounting and Financial Accounting1.6 Ethics and Accounting1.7 Solutions to Activities1.8 Accounting VocabularySummarySelf-ExercisesGroup ActivitiesReading MaterialUnit 2 Recording Business Transactions2.1 Types of Business Entities2.2 The Accounting Equation2.3 Double-Entry Bookkeeping2.4 Recording Business Transactions2.5 Illustrative Problem2.6 Solutions to Activities2.7 Accounting VocabularySummarySelf-ExercisesGroup ActivitiesReading MaterialUnit 3 Accounting Cycle and Processes3.1 The Accounting Cycle3. 2 Source Documents3.3 The Ledgers3.4 The Journals3.5 The Financial Statements3.6 Solutions to Activities3.7 Accounting VocabularySummarySelf-ExercisesGroup ActivitiesReading MaterialUnit 4 Cash and Receivables4.1 Cash and Internal Control4.2 The Bank Account: a Control Device4.3 Accounts Receivable4.4 Notes Receivable4.5 Accounting for Bad Debts4.6 Solutions to Activities4.7 Accounting VocabularySummarySelf-ExercisesGroup ActivitiesReading MaterialUnit 5 Inventory5.1 The Concept of Inventory5.2 Inventory System5.3 Inventory Costing Methods5.4 Solutions to Activities5.5 Accounting VocabularySummarySelf-ExercisesGroup ActivitiesReading MaterialUnit 6 Long-Lived Assets6.1 Types of Assets6.2 Fixed Assets6.3 Depreciatioof Fixed Assets6.4 Disposing of Fixed Assets6.5 Natural Resources and Intangible Assets6.6 Solutions to Activities6.7 Accounting VocabularySummarySelf-ExercisesGroup ActivitiesReading MaterialUnit 7 Liabilities and Shareholders Equity7.1 Types of Liabilities7. 2 Current Liabilities7.3 Non-current Liabilities7.4 Share Capital7,5 Shareholders Equity7.6 Solutions to Activities7.7 Accounting VocabularySummarySelf-ExercisesGroup ActivitiesReading MaterialUnit 8 The Measurement of Business Income8.1 Revenues and Expenses8.2 Business Income8.3 Some Generally Accepted Accounting Principles(GAAP)8.4 Adjustments to the Accounts8.5 Adjusted Trial Balance8.6 Preparing the Financial Statements from the Adjusted Trial Balance8.7 Solutions to Activities8.8 Accounting VocabularySummarySelf-ExercisesGroup ActivitiesReading MaterialUnit 9 Completing the Accounting Cycle9. 1 Preparatioof the Work Sheet9.2 Uses of the Work Sheet9.3 Closing the Accounts9.4 The OperatioCycle for a Merchandising Business9.5 Accounting Record of the Operating Cycle9.6 The Accounting Cyele for a Merchandising Business9.7 Solutions to Activities9.8 Accounting VocabularySummarySelf-ExercisesGroup ActivitiesReading MaterialAppendix I Reference Versionsfor Reading MaterialsAppendix II Answers toSelf-ExercisesAppendix Ⅲ RecommendedWebsites of AccountingAppendix IV A List of Reference BookAppendix V Index 作者介绍
序言 Unit 1 AIntroductioto Accounting1.1 The History and Development of Accounting1.2 The Nature of Accounting1.3 Users of Accounting Information1.4 Accounting Profession1.5 Managerial Accounting and Financial Accounting1.6 Ethics and Accounting1.7 Solutions to Activities1.8 Accounting VocabularySummarySelf-ExercisesGroup ActivitiesReading MaterialUnit 2 Recording Business Transactions2.1 Types of Business Entities2.2 The Accounting Equation2.3 Double-Entry Bookkeeping2.4 Recording Business Transactions2.5 Illustrative Problem2.6 Solutions to Activities2.7 Accounting VocabularySummarySelf-ExercisesGroup ActivitiesReading MaterialUnit 3 Accounting Cycle and Processes3.1 The Accounting Cycle3. 2 Source Documents3.3 The Ledgers3.4 The Journals3.5 The Financial Statements3.6 Solutions to Activities3.7 Accounting VocabularySummarySelf-ExercisesGroup ActivitiesReading MaterialUnit 4 Cash and Receivables4.1 Cash and Internal Control4.2 The Bank Account: a Control Device4.3 Accounts Receivable4.4 Notes Receivable4.5 Accounting for Bad Debts4.6 Solutions to Activities4.7 Accounting VocabularySummarySelf-ExercisesGroup ActivitiesReading MaterialUnit 5 Inventory5.1 The Concept of Inventory5.2 Inventory System5.3 Inventory Costing Methods5.4 Solutions to Activities5.5 Accounting VocabularySummarySelf-ExercisesGroup ActivitiesReading MaterialUnit 6 Long-Lived Assets6.1 Types of Assets6.2 Fixed Assets6.3 Depreciatioof Fixed Assets6.4 Disposing of Fixed Assets6.5 Natural Resources and Intangible Assets6.6 Solutions to Activities6.7 Accounting VocabularySummarySelf-ExercisesGroup ActivitiesReading MaterialUnit 7 Liabilities and Shareholders Equity7.1 Types of Liabilities7. 2 Current Liabilities7.3 Non-current Liabilities7.4 Share Capital7,5 Shareholders Equity7.6 Solutions to Activities7.7 Accounting VocabularySummarySelf-ExercisesGroup ActivitiesReading MaterialUnit 8 The Measurement of Business Income8.1 Revenues and Expenses8.2 Business Income8.3 Some Generally Accepted Accounting Principles(GAAP)8.4 Adjustments to the Accounts8.5 Adjusted Trial Balance8.6 Preparing the Financial Statements from the Adjusted Trial Balance8.7 Solutions to Activities8.8 Accounting VocabularySummarySelf-ExercisesGroup ActivitiesReading MaterialUnit 9 Completing the Accounting Cycle9. 1 Preparatioof the Work Sheet9.2 Uses of the Work Sheet9.3 Closing the Accounts9.4 The OperatioCycle for a Merchandising Business9.5 Accounting Record of the Operating Cycle9.6 The Accounting Cyele for a Merchandising Business9.7 Solutions to Activities9.8 Accounting VocabularySummarySelf-ExercisesGroup ActivitiesReading MaterialAppendix I Reference Versionsfor Reading MaterialsAppendix II Answers toSelf-ExercisesAppendix Ⅲ RecommendedWebsites of AccountingAppendix IV A List of Reference BookAppendix V Index
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