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书名 会计英语(面向21世纪应用型本科财会专业系列规划教材)
分类 教育考试-外语学习-英语
作者 李慧
出版社 电子工业出版社
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《会计英语(面向21世纪应用型本科财会专业系列规划教材)》(作者李慧)主要侧重于对财务会计专业知识的介绍,每章涉及内容介绍、英文课文、专业词汇与词组、练习题四部分基本内容,知识点设置合理,便于读者进行系统全面的学习。此外,为了帮助学生直接用英语领悟前沿的会计理论和方法,进一步加深对相关知识点的理解,本书在每章还增设了相关外文文献的阅读资料。此外,为了使学生在英语语境下更好地理解相关专业知识,避免过于依赖翻译资料,本书特意省去了中文译文部分。本书语言通俗易懂,兼顾了学生的专业基础和英语水平,适合广大高等院校的会计专业学生及社会上的自学人士使用。

本书第1~5章由山东建筑大学商学院李慧老师编写,第6~9章由山东建筑大学商学院孙园园老师编写,第10~12章由山东大学管理学院在读博士、山东建筑大学商学院李长娥老师编写。全书由李慧老师负责统筹总纂。

内容推荐

《会计英语(面向21世纪应用型本科财会专业系列规划教材)》(作者李慧)内容丰富,语言简练,兼顾英语学习与专业学习的基本特点,全面包含了财务会计的各知识点。通过本书的学习,学生能够熟练阅读英文会计文献并使用英语进行会计实务处理。《会计英语(面向21世纪应用型本科财会专业系列规划教材)》特别注重中西方会计理论与实务的差别,编写时力求以英语思维来表达相关专业知识点.并兼顾了学生的外语水平。全书内容全面、系统,不但配有相关阅读资料和重点词汇的中英文对照,而且配有丰富的习题练习,以使学生真正掌握知识,老师轻松授课。

目录

Chapter 1 The Overview of Accounting

1.1 What Is Accounting

1.2 The Accounting Concepts and Principles

1.3 The Accounting Elements

1.4 Accounting Equation

1.5 Effect of Business Transactions upon the Accounting Equation

Key Words, Phrases and Special Terms

Assignments

Reading

Chapter 2 Accounting Cycle

2.1 What Is Accounting Cycle

2.2 The Account and Double-entry Accounting

2.3 The Journal Entries

2.4 Adjusting Entries

2.5 Closing the Accounts

Key Words, Phrases and Special Terms

Assignments

Reading

Chapter 3 The Financial Statements

3. l The Balance Sheet

3.2 The Income Statement

3.3 The Statement of Cash Flows

Key Words, Phrases and Special Terms

Assignments

Reading

Chapter 4 Cash and Marketable Securities

4.1 Cash

4.2 Dealing with Cash

4.3 Cash Management

4.4 Marketable Securities

Key Words, Phrases and Special Terms

Assignments

Reading

Chapter 5 Accounts Receivable

5.1 The Definition of Accounts Receivable

5.2 Dealing with Uncollectible Accounts Receivable

5.3 Alternative Approaches to Estimating Credit Losses

5.4 Accounts Receivable Management

Key Words, Phrases and Special Terms

Assignments

Reading

Chapter 6 Inventory

6.1 What Is Inventory

6.2 Two Systems of Inventory Accounting

6.3 Inventory Measurement

Key Words, Phrases and Special Terms

Assignments

Reading

Chapter 7 Long-Lived Assets

7.1 Understanding long-lived Assets

7.2 Acquisition of Plant Assets

7.3 Depreciation

7.4 Disposal of Plant Assets

7.5 Intangible Assets

7.6 Natural Resources

Key Words, Phrases and Special Terms

Assignments

Reading

Chapter8 Current Liabilities

8.1 The Concept of Current Liabilities

8.2 Accounts Payable

8.3 Notes Payable

8.4 Sales Tax Payable

8.5 The Current Portion of Long-term Debt

8.6 Accrues Expenses

8.7 Payroll Liabilities

8.8 Unearned Revenues

Key Words, Phrases and Special Terms

Assignments

Reading

Chapter 9 Long-term Liabilities and Long-term Investments

9.1 Long-term Liabilities

9.2 Long-term investments

Key Words, Phrases and Special Terms

Assignments

Reading

Chapter 10 Stockholders' Equity-- Partnership

10.1 What is a Partnership

10.2 Significant Features of a Partnership

10.3 The Types of Partnerships

10.4 Accounting Practices in Partnerships

10.5 Allocating Partnership Net Income Among the Partners

10.6 Admission of a New Partner

10.7 Liquidation of a Partnership

Key Words, Phrases and Special Terms

Assignments

Reading

Chapter 11 Owner's Equity--Corporation

11.1 What is a Corporation

11.2 Significant Features of a Corporation

11.3 Formation of a Corporation

11.4 Stockholders' Equity

11.5 Authorization and Issuance of Capital Stock

11.6 Dividends and Stock Split

11.7 Treasury stock

Key Words, Phrases and Special Terms

Assignments

Reading

Chapter 12 Financial Statement Analysis

12.1 Objectives of Financial Statement Analysis

12.2 Source of Financial Statement Analysis

12.3 Horizontal Analysis

12.4 Vertical Analysis

12.5 Ratio Analysis

Key Words, Phrases and Special Terms

Assignments

Reading

Reference

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