会计英语

作者: 康涛主编

出版社: 经济科学出版社

出版时间: 2014-08

版次: 1

ISBN: 9787514148046

定价: 29.00

装帧: 平装

开本: 16开

纸张: 胶版纸

分类: 语言文字

　　根据当前各高等财经职业院校专业英语的课时设置状况，本教材共分为12单元。每单元包括知识要点介绍、对话、课文、词汇注释、单元总结、课后练习、拓展阅读等七大部分，层次分明，环节明晰。在课文学习中加入了“温馨提示”和“想一想”环节，培养学生的独立思考能力。在课后练习部分适当加入了会计技能能力测试，诱导学生加强专业英语知识在会计技能操作上的应用。拓展阅读部分供有兴趣的学生通过课后附加的理解问题自我学习检查。 Unit 1  The Introduction to Accounting

  Section Ⅰ  What's Accounting?

  Section Ⅱ  Accounting Profession and Professional Ethics

  Extended Reading  The History and Development of Accounting

Unit 2  The Accounting Elements and Chart of Accounts

  Section Ⅰ  The Basic Accounting Elements

  Section Ⅱ  Chart of Accounts

  Extended Reading  Accounting Computerization

Unit 3  Accounting Equations and Double-entry System

  Section Ⅰ  Accounting Equations

  Section Ⅱ  Double-entry System

  Extended Reading  Double-entry Accounting: Debit-credit Bookkeeping

Unit 4  Accounting Vouchers

  Section Ⅰ  Source Documents

  Section Ⅱ  Bookkeeping Vouchers

  Extended Reading  Accounting Source Documents

Unit 5  Accounting Books

  Section Ⅰ  Journals

  Section Ⅱ  Ledgers

  Extended Reading  The General Ledger

Unit 6  Accounting Cycle

  Section Ⅰ  Definition of Accounting Cycle

  Section Ⅱ  Process of Accounting Cycle

  Extended Reading  How to Find Errors by Preparing Trial Balance

Unit 7  Current Assets

  Section Ⅰ  Cash

  Section Ⅱ  Accounts Receivable

  Section Ⅲ  Inventory

  Extended Reading  Short-term Investment

Unit 8  Long-term Assets

  Section Ⅰ  Long-term Investment

  Section Ⅱ  Fixed Assets

  Section Ⅲ  Intangible Assets

  Extended Reading  Depreciation Methods

Unit 9  Liabilities

  Section Ⅰ  Current Liabilities

  Section Ⅱ  Long-term Liabilities

  Extended Reading  ALM

Unit 10  Owner's Equity

  Section Ⅰ  Ownerships of Business Entity

  Section Ⅱ  Capital Stock

  Section Ⅲ  Retained Earnings

  Extended Reading  Return on Equity

Unit 11  Financial Statements

  Section Ⅰ  Balance Sheet

  Section Ⅱ  Income Statement

  Section m  Statement of Cash Flows

  Extended Reading  Objectives of Financial Statements

Unit 12  Analysis of Financial Statements

  Section Ⅰ  Purpose of Financial Statement Analysis

  Section Ⅱ  Methods of Financial Statement Analysis

  Section Ⅲ  Basic Financial Ratios

  Extended Reading  A General Perspective on Financial Statement Analysis

Appendix  Chinese-English Bilingual Version of Account Title for Business Enterprises

References
内容简介:
　　根据当前各高等财经职业院校专业英语的课时设置状况，本教材共分为12单元。每单元包括知识要点介绍、对话、课文、词汇注释、单元总结、课后练习、拓展阅读等七大部分，层次分明，环节明晰。在课文学习中加入了“温馨提示”和“想一想”环节，培养学生的独立思考能力。在课后练习部分适当加入了会计技能能力测试，诱导学生加强专业英语知识在会计技能操作上的应用。拓展阅读部分供有兴趣的学生通过课后附加的理解问题自我学习检查。
目录:
Unit 1  The Introduction to Accounting

  Section Ⅰ  What's Accounting?

  Section Ⅱ  Accounting Profession and Professional Ethics

  Extended Reading  The History and Development of Accounting

Unit 2  The Accounting Elements and Chart of Accounts

  Section Ⅰ  The Basic Accounting Elements

  Section Ⅱ  Chart of Accounts

  Extended Reading  Accounting Computerization

Unit 3  Accounting Equations and Double-entry System

  Section Ⅰ  Accounting Equations

  Section Ⅱ  Double-entry System

  Extended Reading  Double-entry Accounting: Debit-credit Bookkeeping

Unit 4  Accounting Vouchers

  Section Ⅰ  Source Documents

  Section Ⅱ  Bookkeeping Vouchers

  Extended Reading  Accounting Source Documents

Unit 5  Accounting Books

  Section Ⅰ  Journals

  Section Ⅱ  Ledgers

  Extended Reading  The General Ledger

Unit 6  Accounting Cycle

  Section Ⅰ  Definition of Accounting Cycle

  Section Ⅱ  Process of Accounting Cycle

  Extended Reading  How to Find Errors by Preparing Trial Balance

Unit 7  Current Assets

  Section Ⅰ  Cash

  Section Ⅱ  Accounts Receivable

  Section Ⅲ  Inventory

  Extended Reading  Short-term Investment

Unit 8  Long-term Assets

  Section Ⅰ  Long-term Investment

  Section Ⅱ  Fixed Assets

  Section Ⅲ  Intangible Assets

  Extended Reading  Depreciation Methods

Unit 9  Liabilities

  Section Ⅰ  Current Liabilities

  Section Ⅱ  Long-term Liabilities

  Extended Reading  ALM

Unit 10  Owner's Equity

  Section Ⅰ  Ownerships of Business Entity

  Section Ⅱ  Capital Stock

  Section Ⅲ  Retained Earnings

  Extended Reading  Return on Equity

Unit 11  Financial Statements

  Section Ⅰ  Balance Sheet

  Section Ⅱ  Income Statement

  Section m  Statement of Cash Flows

  Extended Reading  Objectives of Financial Statements

Unit 12  Analysis of Financial Statements

  Section Ⅰ  Purpose of Financial Statement Analysis

  Section Ⅱ  Methods of Financial Statement Analysis

  Section Ⅲ  Basic Financial Ratios

  Extended Reading  A General Perspective on Financial Statement Analysis

Appendix  Chinese-English Bilingual Version of Account Title for Business Enterprises

References

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会计英语

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