内容提要 《会计职业基础英语/全国职业教育“十二五”规划教材》是依据“内容驱动”(content-based)的语言教学理念,以及职业教育倡导的“项目导向、任务驱动、基于工作过程”的课程开发原则而编写的,努力体现“实用为主、够用为度、应用为先” 的特色,共设计了五个项目:认知职业环境、明确行业规范、夯实岗位基础、熟谙典型任务、掌握业务流程。“职业环境”的认知包括会计工作环境中的企业概念、会计工作的从业资格及职业道德、会计职业的发展;“行业规范”的学习主要涉及会计概念、会计假设、会计核算的基础与方法;“岗位基础”的内容主要是会计要素及其等式的运用、会计账户与记账方法、企业经营活动的核算等技能;“典型任务”的训练主要是运用英语表达凭证账簿、财产清查、会计报表等任务;“业务流程”的总结则包含会计循环和账务处理程序。“会计法规”作为附录为自主学习项目,提供了我国《会计法》《企业会计准则》《注册会计师法》法规的双语版,注解了其中的英文词句,帮助学习者在熟悉相关法规的同时学习行业术语中基本的英文表达,拓展英语运用能力。每一个项目按照语言激活(brainstormmg)、项目导学、课文学习、词汇术语、难句注释、练习巩固等模块展开,课文的参考译文和习题的参考答案均附在书中;附录中还有国外公司的催收账款信函、年度报告、会计报表以及国际知名的会计机构和本课程的测试样卷。《会计职业基础英语/全国职业教育“十二五”规划教材》配套开发有教学课件等数字化教学资源,具体获取方式详见书后郑重声明页。 《会计职业基础英语/全国职业教育“十二五”规划教材》可作为高职高专院校会计专业的教材,供一个学期使用,教学时间为56学时左右,也可供会计从业人员学习职业英语时参考借鉴。 目录 Project 1 Circumstances: Where does aaccountant work?1.1 Enterprises1.1.1 A Sole Proprietorship1.1.2 A Partnership1.1.3 A Corporation1.1.4 Other Types of Enterprises1.2 Accounting Organization1.2 1 Accounting Examinations1.2.2 Professional Ethics iAccounting1.3 Accounting ProfessionProject 2 Standards: How does aaccountant work?2 1 Accounting and Its Goals2.1.1 Concepts and Features of Accounting2.1.2 Functions, Objects and Targets of Accounting2.2 Postulates and Bases of Accounting Practice2.2 1 Accounting Assumptions2.2.2 Accounting Principles2.2.3 Accounting Bases2.3 Accounting Methods and Methodology for Accounting PracticeProject 3 Foundations: What skills shah aaccountant need?3.1 Accounting Elements and Accounting Equations3.1.1 Accounting Elements3.1.2 Accounting Equations3.2 Accounts and Debit-credit Bookkeeping3.2.1 Account Titles3.2.2 Accounts3.2.3 Debit-credit Bookkeeping3.3 Accounting Practice othe Economic Transactioand Operational Matters3.3.1 Accounting for Financing3.3.2 Accounting for Supplying3.3.3 Accounting for Manufacturing3.3.4 Accounting for Selling3.3.5 Accounting for Financial ResultsProject 4 Tasks: What tasks shall aaccountant perform?4.1 Accounting Vouchers4.1.1 Source Documents4.1.2 Recording Vouchers4.2 Accounting Books4.2.1 Preview of Accounting Books4.2.2 Journals4.2.3 Ledgers4.2.4 Account Checking and Closing4.2.5 Account Correcting4.3 Properties Checking4.3.1 Physical Assets Checking4.3.2 Cash Checking4.3.3 Cash iBank Checking4.3.4 Current Accounts Checking4.4 Preparing and sending Accounting Statements4.4.1 Preview of Accounting Statements4.4.2 Balance Sheet4.4.3 Income Statement4.4.4 Cash Flow StatementProject 5 Processes: What accounting procedures shall be applied?5.1 Accounting Cycle5.2 Bookkeeping Procedures5.2.1 Bookkeeping Procedure Using Recording Vouchers.5.2.2 Bookkeeping Procedures Using Categorized Account Summary5.2.3 Bookkeeping Procedure Using Sunmmary VouchersAppendix I Laws: What Laws Shall aAccountant Obey?Appendix II Translations and KeysAppendix III Collecting Overdue Account LettersAppendix IV Components of Annual ReportAppendix V Accounting StatementsAppendix VI Accounting OrganizationsAppendix VII Test for Accounting EnglishReferences 作者介绍
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