会计专业英语/高职高专“十二五”规划教材

作者: 齐珺编 , 臧振霞编

出版社: 化学工业出版社

出版时间: 2015-04

版次: 1

ISBN: 9787122229663

定价: 25.00

装帧: 平装

开本: 16开

纸张: 胶版纸

页数: 139页

正文语种: 简体中文

丛书: 高职高专“十二五”规划教材

分类: 教材教辅考试>教材>高职教材>语言文字

　　《会计专业英语/高职高专“十二五”规划教材》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。
　　《会计专业英语/高职高专“十二五”规划教材》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。 Unit1Accounting:ItsFoundation
1.1WhatisAccounting？
1.2WhoUsesAccountingData
1.3AccountingConventionsorAssumptions
1.4BasicAccountingEquation
1.5EffectsofChangesintheEconomicBusinessontheAccounting
Equation
1.6FinancialStatement
KeyWordsandExpressions
Exercises
ExtendedReading

Unit2TheRecordingProcess
2.1DoubleEntry
2.2TheAccount
2.3DebitsandCredits
2.4StepsintheRecordingProcess
2.5TheJournal
2.6TheLedger
2.7Posting
2.8TheTrialBalance
KeyWordsandExpressions
Exercises
ExtendedReading

Unit3AdjustingtheAccounts
3.1AccrualBasisVS.CashBasisAccounting
3.2TheBasicsofAdjustingEntries
3.3TypesofAdjustingEntries
3.4AdjustingEntriesforPrepayments
3.5AdjustingEntriesforAccurals
3.6TheAdjustedTrialBalance
KeyWordsandExpressions
Exercises
ExtendedReading

Unit4CompletionoftheAccountingCycle
4.1PreparingClosingEntries
4.2PreparingPostclosingTrialBalance
4.3CorrectingEntries—anAvoidableStep
4.4ClassedBalanceSheet
KeyWordsandExpressions
Exercises
ExtendedReading

Unit5CurrentAssets
5.1CashandCashEquivalents
5.2AccountsReceivable
5.3Inventory
KeyWordsandExpressions
Exercises
ExtendedReading

Unit6LongTermAssets
6.1PIantandEquipment(FixedAssets)
6.2IntangibleAssets
KeyWordsandExpressions
Exercises
ExtendedReading

Unit7Liabilities
7.1CurrentLiabilities
7.2LongtermLiabilities
KeyWordsandExpressions
Exercises
ExtendedReading

Unit8Owner’sEquity
8.1AccountingforSingleProprietorship
8.2AccountingforCorporation
KeyWordsandExpressions
Exercises
ExtendedReading

Unit9MeasurementofBussinessIncome
9.1Revenue
9.2Expense
9.3BusinessIncome
KeyWordsandExpressions
Exercises
ExtendedReading

Unit10FinancialStatements
10.1BalanceSheet
10.2IncomeStatement
10.3TheStatementofOwner’sEquity
10.4TheStatementofCashFlows
KeyWordsandExpressions
Exercises
ExtendedReading
AListofReferenceBook
内容简介:
　　《会计专业英语/高职高专“十二五”规划教材》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。
　　《会计专业英语/高职高专“十二五”规划教材》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。
目录:
Unit1Accounting:ItsFoundation
1.1WhatisAccounting？
1.2WhoUsesAccountingData
1.3AccountingConventionsorAssumptions
1.4BasicAccountingEquation
1.5EffectsofChangesintheEconomicBusinessontheAccounting
Equation
1.6FinancialStatement
KeyWordsandExpressions
Exercises
ExtendedReading

Unit2TheRecordingProcess
2.1DoubleEntry
2.2TheAccount
2.3DebitsandCredits
2.4StepsintheRecordingProcess
2.5TheJournal
2.6TheLedger
2.7Posting
2.8TheTrialBalance
KeyWordsandExpressions
Exercises
ExtendedReading

Unit3AdjustingtheAccounts
3.1AccrualBasisVS.CashBasisAccounting
3.2TheBasicsofAdjustingEntries
3.3TypesofAdjustingEntries
3.4AdjustingEntriesforPrepayments
3.5AdjustingEntriesforAccurals
3.6TheAdjustedTrialBalance
KeyWordsandExpressions
Exercises
ExtendedReading

Unit4CompletionoftheAccountingCycle
4.1PreparingClosingEntries
4.2PreparingPostclosingTrialBalance
4.3CorrectingEntries—anAvoidableStep
4.4ClassedBalanceSheet
KeyWordsandExpressions
Exercises
ExtendedReading

Unit5CurrentAssets
5.1CashandCashEquivalents
5.2AccountsReceivable
5.3Inventory
KeyWordsandExpressions
Exercises
ExtendedReading

Unit6LongTermAssets
6.1PIantandEquipment(FixedAssets)
6.2IntangibleAssets
KeyWordsandExpressions
Exercises
ExtendedReading

Unit7Liabilities
7.1CurrentLiabilities
7.2LongtermLiabilities
KeyWordsandExpressions
Exercises
ExtendedReading

Unit8Owner’sEquity
8.1AccountingforSingleProprietorship
8.2AccountingforCorporation
KeyWordsandExpressions
Exercises
ExtendedReading

Unit9MeasurementofBussinessIncome
9.1Revenue
9.2Expense
9.3BusinessIncome
KeyWordsandExpressions
Exercises
ExtendedReading

Unit10FinancialStatements
10.1BalanceSheet
10.2IncomeStatement
10.3TheStatementofOwner’sEquity
10.4TheStatementofCashFlows
KeyWordsandExpressions
Exercises
ExtendedReading
AListofReferenceBook

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会计专业英语/高职高专“十二五”规划教材

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