孙耀远编著的这本《财务会计英语(第2版)》共有9个单元,内容包括资产、负债、所有者权益、收入、成本与费用、利润六项会计要素的核算,以及财务报表、财务报表分析等内容。考虑到通过英语学习财务会计的现实需要,本教材在第一单元里适当地介绍了复式记账法、账户设置等内容,以填补基础会计与财务处理之间的空白。
孙耀远编著的这本《财务会计英语(第2版)》适合高职高专会计、经济、管理、贸易等相关专业的学生使用,经过多年教学检验,教学效果显著。《财务会计英语(第2版)》具有如下特色:
体现时代要求:根据最新的《企业会计准则》对数字、分录等进行精确的处理;教学内容符合财务会计职业岗位对高职人才的需求;
注重实践教学:以国外服务性和商业企业的会计事项为案例,全面系统地呈现整套会计业务流程,着重培养学生的实际操作能力;
巩固英语基础:通过地道的美语、多样的练习、丰富的词汇与表达使学生的英语知识更加扎实;
教学资源齐备:提供全文译文(或登录www.heep.cn下载)、习题答案、会计科目一览表及其他常用报表等。
Unit One General Introduction to Financial Accounting
Section 1 Accounting Equation and Accounting Elements
Section 2 T Account, Double-entry System, the Ledger and Chart of Accounts
Section 3 Joumalizing and Posting
Section 4 Financial Statements
Unit Two Assets
Section 1 Accounting for Cash
Section 2 Accounting for Receivables
Section 3 Inventory Accounting
Section 4 Accounting for Non-current Assets
Unit Three Liabilities
Section 1 Current Liabilities
Section 2 Non-current Liabilities
Unit Four Owner's Equity
Section 1 Partnership Accounting
Section 2 Corporate Accounting
Unit Five Revenue
Section 1 Basic Concepts Relating to Revenue Recognition
Section 2 Accounting for Revenue
Unit Six Costs and Expenses
Section 1 Outline of Costs and Expenses
Section 2 Accounting for Costs
Section 3 Accounting for Expenses
Unit Seven Profit
Section 1 Definition of Profit
Section 2 Accounting for Profit
Unit Eight Financial Statements
Section 1 Review of Transactions and Summary of Account Balances for Whitman Company
Section 2 Balance Sheet
Section 3 Income Statement
Section 4 Statement of Cash Flows
Unit Nine Analyzing Financial Statements
Section 1 Purpose of Financial Statement Analysis
Section 2 Horizontal Analysis
Section 3 Vertical Analysis
Section 4 Ratio Analysis
Glossary
Key to Exercises
课文译文
第一单元
第二单元
第三单元
第四单元
第五单元
第六单元
第七单元
第八单元
第九单元
Bibliography