实用会计英语（银领工程）

实用会计英语（银领工程）

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作者: 葛军著

出版社: 高等教育出版社

出版时间: 2006-06

版次: 1

ISBN: 9787040194630

定价: 32.50

装帧: 平装

开本: 16开

纸张: 其他

页数: 320页

正文语种: 简体中文，英语

丛书: 高等职业教育技能型人才培养培训工程系列教材普通高等教育“十一五”国家级规划教材

分类: 教材教辅考试>教材>高职教材>语言文字

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《实用会计英语（银领工程）（附光盘1张）》以现代会计理论的最新研究成果和国际会计准则为指导，以西方财务会计体系为基础，结合我国会计实践工作，将国内外财务会计教学内容相结合，综述了会计的历史与发展、涵义、会计信息使用和会计职业等基本知识；从会计专业的角度，用英语全面系统地阐述了会计核算的基本经济业务、基本方法、基本程序和基本技能，概括介绍了财务会计与管理会计的关系，并对会计职业道德做了简明扼要的介绍。《实用会计英语（银领工程）（附光盘1张）》内容主要包括：会计介绍；会计基础知识（会计恒等式与账户、交易记录、分类账与日记账、基本会计报表、工作底稿的编制与使用等）；会计核算（资产、负债、所有者权益的核算）；会计核算方法的运用等。《实用会计英语（银领工程）（附光盘1张）》可作为应用性、技能型人才培养的各类教育教材，也可供社会在职涉外会计人员以及有志于参与国外会计资格证书考试的人员学习、使用。 Unit1AnIntroductiontoAccounting
1.1TheHistoryandDevelopmentofAccounting
1.2TheNatureofAccounting
1.3UsersofAccountingInformation
1.4AccountingProfession
1.5ManagerialAccountingandFinancialAccounting
1.6EthicsandAccounting
1.7SolutionstoActivities
1.8AccountingVocabulary
Summary
Self-Exercises
GroupActivities
ReadingMaterial

Unit2RecordingBusinessTransactions
2.1TypesofBusinessEntities
2.2TheAccountingEquation
2.3Double-EntryBookkeeping
2.4RecordingBusinessTransactions
2.5IllustrativeProblem
2.6SolutionstoActivities
2.7AccountingVocabulary
Summary
Self-Exercises
GroupActivities
ReadingMaterial

Unit3AccountingCycleandProcesses
3.1TheAccountingCycle
3.2SourceDocuments
3.3TheLedgers
3.4TheJournals
3.5TheFinancialStatements
3.6SolutionstoActivities
3.7AccountingVocabulary
Summary
Self-Exercises
GroupActivities
ReadingMaterial

Unit4CashandReceivables
4.1CashandInternalControl
4.2TheBankAccount:aControlDevice
4.3AccountsReceivable
4.4NotesReceivable
4.5AccountingforBadDebts
4.6SolutionstoActivities
4.7AccountingVocabulary
Summary
Self-Exercises
GroupActivities
ReadingMaterial

Unit5Inventory
5.1TheConceptofInventory
5.2InventorySystem
5.3InventoryCostingMethods
5.4SolutionstoActivities
5.5AccountingVocabulary
Summary
Self-Exercises
GroupActivities
ReadingMaterial

Unit6Long-LivedAssets
6.1TypesofAssets
6.2FixedAssets
6.3DepreciationofFixedAssets
6.4DisposingofFixedAssets
6.5NaturalResourcesandIntangibleAssets
6.6SolutionstoActivities
6.7AccountingVocabulary
Summary
Self-Exercises
GroupActivities
ReadingMaterial

Unit7LiabilitiesandShareholdersEquity
7.1TypesofLiabilities
7.2CurrentLiabilities
7.3Non-currentLiabilities
7.4ShareCapital
7，5ShareholdersEquity
7.6SolutionstoActivities
7.7AccountingVocabulary
Summary
Self-Exercises
GroupActivities
ReadingMaterial

Unit8TheMeasurementofBusinessIncome
8.1RevenuesandExpenses
8.2BusinessIncome
8.3SomeGenerallyAcceptedAccountingPrinciples(GAAP)
8.4AdjustmentstotheAccounts
8.5AdjustedTrialBalance
8.6PreparingtheFinancialStatementsfromtheAdjustedTrialBalance
8.7SolutionstoActivities
8.8AccountingVocabulary
Summary
Self-Exercises
GroupActivities
ReadingMaterial

Unit9CompletingtheAccountingCycle
9.1PreparationoftheWorkSheet
9.2UsesoftheWorkSheet
9.3ClosingtheAccounts
9.4TheOperationCycleforaMerchandisingBusiness
9.5AccountingRecordoftheOperatingCycle
9.6TheAccountingCyeleforaMerchandisingBusiness
9.7SolutionstoActivities
9.8AccountingVocabulary
Summary
Self-Exercises
GroupActivities
ReadingMaterial
AppendixIReferenceVersions
forReadingMaterials
AppendixIIAnswersto
Self-Exercises
AppendixⅢRecommended
WebsitesofAccounting
AppendixIVAListofReferenceBook
AppendixVIndex
内容简介:
《实用会计英语（银领工程）（附光盘1张）》以现代会计理论的最新研究成果和国际会计准则为指导，以西方财务会计体系为基础，结合我国会计实践工作，将国内外财务会计教学内容相结合，综述了会计的历史与发展、涵义、会计信息使用和会计职业等基本知识；从会计专业的角度，用英语全面系统地阐述了会计核算的基本经济业务、基本方法、基本程序和基本技能，概括介绍了财务会计与管理会计的关系，并对会计职业道德做了简明扼要的介绍。《实用会计英语（银领工程）（附光盘1张）》内容主要包括：会计介绍；会计基础知识（会计恒等式与账户、交易记录、分类账与日记账、基本会计报表、工作底稿的编制与使用等）；会计核算（资产、负债、所有者权益的核算）；会计核算方法的运用等。《实用会计英语（银领工程）（附光盘1张）》可作为应用性、技能型人才培养的各类教育教材，也可供社会在职涉外会计人员以及有志于参与国外会计资格证书考试的人员学习、使用。
目录:
Unit1AnIntroductiontoAccounting
1.1TheHistoryandDevelopmentofAccounting
1.2TheNatureofAccounting
1.3UsersofAccountingInformation
1.4AccountingProfession
1.5ManagerialAccountingandFinancialAccounting
1.6EthicsandAccounting
1.7SolutionstoActivities
1.8AccountingVocabulary
Summary
Self-Exercises
GroupActivities
ReadingMaterial

Unit2RecordingBusinessTransactions
2.1TypesofBusinessEntities
2.2TheAccountingEquation
2.3Double-EntryBookkeeping
2.4RecordingBusinessTransactions
2.5IllustrativeProblem
2.6SolutionstoActivities
2.7AccountingVocabulary
Summary
Self-Exercises
GroupActivities
ReadingMaterial

Unit3AccountingCycleandProcesses
3.1TheAccountingCycle
3.2SourceDocuments
3.3TheLedgers
3.4TheJournals
3.5TheFinancialStatements
3.6SolutionstoActivities
3.7AccountingVocabulary
Summary
Self-Exercises
GroupActivities
ReadingMaterial

Unit4CashandReceivables
4.1CashandInternalControl
4.2TheBankAccount:aControlDevice
4.3AccountsReceivable
4.4NotesReceivable
4.5AccountingforBadDebts
4.6SolutionstoActivities
4.7AccountingVocabulary
Summary
Self-Exercises
GroupActivities
ReadingMaterial

Unit5Inventory
5.1TheConceptofInventory
5.2InventorySystem
5.3InventoryCostingMethods
5.4SolutionstoActivities
5.5AccountingVocabulary
Summary
Self-Exercises
GroupActivities
ReadingMaterial

Unit6Long-LivedAssets
6.1TypesofAssets
6.2FixedAssets
6.3DepreciationofFixedAssets
6.4DisposingofFixedAssets
6.5NaturalResourcesandIntangibleAssets
6.6SolutionstoActivities
6.7AccountingVocabulary
Summary
Self-Exercises
GroupActivities
ReadingMaterial

Unit7LiabilitiesandShareholdersEquity
7.1TypesofLiabilities
7.2CurrentLiabilities
7.3Non-currentLiabilities
7.4ShareCapital
7，5ShareholdersEquity
7.6SolutionstoActivities
7.7AccountingVocabulary
Summary
Self-Exercises
GroupActivities
ReadingMaterial

Unit8TheMeasurementofBusinessIncome
8.1RevenuesandExpenses
8.2BusinessIncome
8.3SomeGenerallyAcceptedAccountingPrinciples(GAAP)
8.4AdjustmentstotheAccounts
8.5AdjustedTrialBalance
8.6PreparingtheFinancialStatementsfromtheAdjustedTrialBalance
8.7SolutionstoActivities
8.8AccountingVocabulary
Summary
Self-Exercises
GroupActivities
ReadingMaterial

Unit9CompletingtheAccountingCycle
9.1PreparationoftheWorkSheet
9.2UsesoftheWorkSheet
9.3ClosingtheAccounts
9.4TheOperationCycleforaMerchandisingBusiness
9.5AccountingRecordoftheOperatingCycle
9.6TheAccountingCyeleforaMerchandisingBusiness
9.7SolutionstoActivities
9.8AccountingVocabulary
Summary
Self-Exercises
GroupActivities
ReadingMaterial
AppendixIReferenceVersions
forReadingMaterials
AppendixIIAnswersto
Self-Exercises
AppendixⅢRecommended
WebsitesofAccounting
AppendixIVAListofReferenceBook
AppendixVIndex

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