会计专业英语
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作者齐珺,臧振霞 主编 著
出版社化学工业出版社
ISBN9787122229663
出版时间2015-04
装帧平装
开本16开
定价25元
货号1201082110
上书时间2024-11-24
商品详情
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目录
Unit1Accounting:Its Foundation1
1.1What is Accounting?1
1.2Who Uses Accounting Data1
1.3Accounting Conventions or Assumptions3
1.4Basic Accounting Equation4
1.5Effects of Changes in the Economic Business on the Accounting
Equation5
1.6Financial Statement10
Key Words and Expressions13
Exercises13
Extended Reading14
Unit2The Recording Process15
2.1Double Entry15
2.2The Account16
2.3Debits and Credits17
2.4Steps in the Recording Process21
2.5The Journal21
2.6The Ledger23
2.7Posting24
2.8The Trial Balance26
Key Words and Expressions28
Exercises29
Extended Reading29
Unit3Adjusting the Accounts32
3.1Accrual.Basis VS.Cash.Basis Accounting32
3.2The Basics of Adjusting Entries33
3.3Types of Adjusting Entries34
3.4Adjusting Entries for Prepayments35
3.5Adjusting Entries for Accurals39
3.6The Adjusted Trial Balance47
Key Words and Expressions48
Exercises49
Extended Reading50
Unit4Completion of the Accounting Cycle52
4.1Preparing Closing Entries53
4.2Preparing Post.closing Trial Balance55
4.3Correcting Entries―an Avoidable Step59
4.4Classed Balance Sheet61
Key Words and Expressions66
Exercises66
Extended Reading67
Unit5Current Assets68
5.1Cash and Cash Equivalents68
5.2Accounts Receivable72
5.3Inventory77
Key Words and Expressions85
Exercises86
Extended Reading88
Unit6Long.Term Assets89
6.1PIant and Equipment(Fixed Assets)89
6.2Intangible Assets95
Key Words and Expressions98
Exercises98
Extended Reading99
Unit7Liabilities101
7.1Current Liabilities101
7.2Long.term Liabilities105
Key Words and Expressions109
Exercises110
Extended Reading110
Unit8Owner’s Equity112
8.1Accounting for Single Proprietorship112
8.2Accounting for Corporation113
Key Words and Expressions118
Exercises119
Extended Reading120
Unit9Measurement of Bussiness Income121
9.1Revenue121
9.2Expense124
9.3Business Income126
Key Words and Expressions127
Exercises127
Extended Reading128
Unit10Financial Statements130
10.1Balance Sheet130
10.2Income Statement132
10.3The Statement of Owner’s Equity135
10.4The Statement of Cash Flows135
Key Words and Expressions137
Exercises137
Extended Reading138
A List of Reference Book140
内容摘要
《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。
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