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| 书名 | 会计英语(21世纪高职高专规划教材)/财经管理系列 |
| 分类 | 教育考试-大中专教材-成人教育 |
| 作者 | 李宗顺 |
| 出版社 | 北京交通大学出版社 |
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| 简介 | 编辑推荐 本书编写工作所贯穿的原则是：在加强英语语言基础和提高基本技能的同时，重视培养学生实际使用英语进行交际的能力。教材中既有会计理论的学习（如会计准则、会计账户、会计簿记等），又有各种会计报表，情景基本反映公司会计的主要业务，具有较强的实务操作性。 本书第1章为会计概述，第2章为会计假设和会计原则，第3章为会计要素，第4章为账户，第5章为借贷记账法，第6章为经济业务与会计等式，第7章为会计凭证，第8章为会计账簿，第9章为会计循环，第10章为基本财务报表，第11章为财务报表分析，第12章为会计法，第13章为管理会计知识，第14章为审计知识，第15章为税务会计。前11章为必学内容，后4章为选学内容，可根据每个学校教学进度不同选学，或布置学生自学，便于教师安排授课计划。 内容推荐 本书是为高职高专会计类专业学生学习专业英语而编写的。在内容的编排上由浅人深，文章难度适中，既有会计理论的学习，又有各种会计报表，情景基本反映公司会计的主要业务，具有较强的实务操作性。 根据教学需要，本书共编写15章，课文涉及会计概述、会计假设和会计原则、会计要素、会计帐户、借贷记账法、经济业务与会计等式、会计凭证、会计账簿、会计循环、基本财务报表、财务报表分析、会计法、管理会计知识、审计知识、税务会计等。 本书适合高职高专会计类专业在校生使用，又可以供会计专业人员学习参考。 目录 Chapter 1 Introduction to Accounting Section I 1.1 Definition of Accounting 1.2 The Importance of Accounting Information Section II Reading Material The Development of Accounting Chapter 2 Accounting Assumptions and Principles Section I 2.1 Accounting Assumptions 2.2 Accounting Principles Section II Reading Material GAAP and SAP Accrual Principle and Conservatism Principle Chapter 3 Accounting Elements Section I 3.1 Assets, Liabilities and Owner's Equity 3.2 Revenue, Expense and Net Earning Section II Reading Material Marketable Securities, Inventory and Fixed Assets Chapter 4 Accounts Section I 4.1 Definition of Accounts 4.2 Account Types Section II Reading Material Chart of Accounts（会计科目表，账户一览表） Subaccount （子账户） Chapter 5 Debit-credit Bookkeeping Section I 5.1 Debit-credit Bookkeeping 5.2 The Rules of Debit and Credit Section II Reading Material Microcomputer Accounting Systems Chapter 6 Business Transactions and Accounting Equation Section I 6.1 Business Transactions 6.2 Accounting Equation Section II Reading Material Forms of Business Organization Chapter 7 Accounting Documents Section I 7.1 Source Documents 7.2 Vouchers Section II Reading Material The Trial Balance Chapter 8 Account Books Section I 8.1 Journal 8.2 Ledger Section II Reading Material Posting （过账） Chapter 9 Accounting Cycle Section I 9.1 Definition of the Accounting Cycle 9.2 Procedures of the Accounting Cycle Section II Reading Material Identification and Recording of Transactions and Other Events Chapter 10 Basic Financial Statements Section I 10.1 The Balance Sheet 10.2 The Income Statement Section II Reading Material Objectives of Financial Statements Chapter 11 Financial Statement Analysis Section I 11.1 Ratio Analysis 11.2 The DuPont System Section II Reading Material A General Perspective on Financial Statement Analysis Appendix Chapter 12 The Accounting Laws 12.1 Accounting Law of the People's Republic of China 12.2 The People's Republic of China Accounting Standard for Business Enterprises: Basic Standard Chapter 13 Management Accounting Section I 13.1 Introduction to Management Accounting 13.2 Differences Between Financial and Management Accounting Section II Reading Material Use Management Tools to Make Good Decisions Chapter 14 Auditing Section I 14.1 Introduction to Auditing 14.2 The Processes of Auditing Section II Reading Material Audit Evidence Chapter 15 Tax Accounting Section I 15.1 Tax on Foreign Companies and individuals 15.2 Tax Administration Section II Reading Material Taxes References |
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