会计英语（第三版）【上书脊有伤】

图书标准信息

• 作者 于久洪 编
• 出版社 中国人民大学出版社
• 出版时间 2012-09
• 版次 3
• ISBN 9787300161402
• 定价 26.00元
• 装帧 平装
• 开本 16开
• 纸张 胶版纸
• 页数 168页
• 字数 280千字
• 正文语种 英语
• 丛书 普通高等教育“十一五”国家级规划教材；21世纪高职高专精品教材·会计系列

【内容简介】

　　《会计英语（第三版）》主要内容是用纯正的英语讲解财务会计操作实务，重点介绍了资产负债表、利润表、现金流量表、复式记账法、流动资产核算方法、长期资产核算方法、负债与股东权益核算方法以及会计报表分析等内容。《会计英语（第三版）》的特点是：文章简洁实用，案例贴切丰富，适合国际会计惯例，适合自学和课堂教学使用。本次修订结合了作者七年来教学实践的心得体会，更加注重细节的严谨性，每课新增加了语法结构、知识点等注释，以确保教材更加适合高职高专教与学的使用。

【作者简介】

　　于久洪，经济学博士，北京经济管理职业学院财金学院院长、副教授，讲授《CPA会计》、《财务报表分析》（2006年北京市精品课程）、《会计英语》等课程。

【目录】

LESSON1INTRODUCTIONTOACCOUNTING
1.1WhatIsAccounting?
1.2FinancialAccountingandManagerialAccounting
1.3FinancialStatements
1.4IncomeStatement
1.5Revenue
1.6Expense
1.7TheStatementofChangesinEquity
1.8BalanceSheet
1.9Assets
1.10Liabilities
1.11Owner'sEquity(Capital)
1.12StatementofCashFlows
1.13AccountingEquation
1.14ExampleforAssets=Claims
1.15HowtheElementsofAccountingEquationChange
1.16EndingBalances
TermsandPhrases
Notes
Exercises

LESSON2THEBALANCESHEETANDDOUBLEENTRY
2.1Introduction
2.2TheEffectofTransactionsontheBalanceSheet
2.3TheTwoSectionsofaBalanceSheet
2.4BusinessEntity
2.5BuyJeasnNotYettoPay
2.6TheOrderingandClassificationofAssetsandLiabilities
2.7TheClassificationofAssets
2.8TheClassificationofLiabilities(Creditors)
2.9WorkingCaptial
2.10Jane'sBusiness
2.11RecordingBusinessTransactions
2.12BasicRulesforRecordingBusinessTransactions
2.13AnExampleofDualAspectConcept
2.14DoubleEntryRule
2.15T-account
2.16TwoImportantRulesaboutDouble-entryRecordingSystem
2.17ApplicationoftheDoubleEntryRule
2.18AnExampleoftheDoubleEntryRule
2.19AnotherExampleoftheDoubleEntry
2.20TransactionNo.1:StartingtheOperations
2.21TransactionNo.2:PurchasingOfficeSupplies
2.22TransactionNo.3:ProvidingServicesonAccount
2.23TransactionNo.4:PayingCashforOperatingExpenses
2.24TransactionNo.5:BorrowingMoneyfromBank
2.25TransactionNo.6:PayingRent
2.26TransactionNo.7:ReceivingCashfortheProvidedServices
2.27TransactionNo.8:ReceivinganAdvancedCashPayment
2.28TransactionNo.9:ReceivingCashforOperatingActivity
2.29TransactionNo.10:LoaningtoOtherCompany
2.30TransactionNo.11:PayingCashtoPurchaseOfficeEquipment
2.31TransactionNo.12:PayingCashtoAccountsPayable
2.32TransactionNo.13:ReceivingaBillforOfficeCleaningServices
2.33TransactionNo.14:PayingCashDistributiontotheOwner
2.34MakingAdjustingEntries
2.35AdjustmentNo.1:RecognizingInterestExpense
2.36AdjustmentNo.2:RecognizingRentExpense
2.37AdjustmentNo.3:RecordingaRevenuefortheProvidedServices
2.38AdjustmentNo.4:RecordingInterestRevenue
2.39AdjustmentNo.5:RecognizingDepreciationExpense
2.40AdjustmentNo.6:RecognizingSalariesExpense
2.41AdjustmentNo.7:ExpensingtheSupplies
2.42TransferringDatatoT-accounts
2.43ASummaryofthePrinciplesofAccounts
2.44TheProceduresofAccounting
2.45TheJournal
2.46ClosingEntries
2.47TheTrialBalance
TermsandPhrases
Notes
Exercises

LESSON3CURRENTASSETS
LESSON4LONGTERMASSETS
LESSON5LIABILITIES
LESSON60WNER'SEQUITY
LESSON7INCOMESTATEMENT
LESSON8STATEMENTOFCASHFLOWS
LESSON9INTERPRETATIONSOFFINANCIALSTATEMENTS
KeytoExercise
UsefulFinancialAccountingWebsites