本书内容包括会计的定义、会计假设及原则、簿记、资产、负债、所有者权益、财务报表及财务报表分析、成本会计介绍及审计等。作为会计英语教材,本书将会计专业知识同英语知识学习结合起来,在帮助读者对会计专业理论有一个相对系统了解的同时,能让读者掌握基础的会计英语词汇及表达。
作为会计英语教材,本书编写过程中尝试将会计专业知识同英语知识学习结合起来,在帮助读者对会计专业理论有一个相对系统了解的同时,能让读者掌握基础的会计英语词汇及表达。本书共10个单元,每个单元有两篇文章,其中Text 1为主干,以知识学习为导向,文章后有生词注释、常用词组解释及难句分析。Text 2为辅助,以任务学习为导向,在文章后会相应地要求学生进行讨论或做练习,以巩固对本单元所学知识的理解。本书内容包括会计的定义、会计假设及原则、簿记、资产、负债、所有者权益、财务报表及财务报表分析、成本会计介绍及审计等。
Unit 1 Introduction to Accounting
Text 1 Introduction to Accounting
Text 2 Accounting Scandal--Case Study
Unit 2 Accounting Assumptions and Principles
Text 1 Introduction to Accounting Assumptions
Text 2 Accounting Principles
Unit 3 Bookkeeping
Text 1 Introduction to Bookkeeping
Text 2 Types of Bookkeeping Systems
Unit 4 Assets
Text 1 Introduction to Assets
Text 2 Assets Depreciation
Unit 5 Liabilities and Owner's Equity
Text 1 Introduction to Liabilities
Text 2 Owner's Equity
Unit 6 Financial Statements ( I )
Text 1 Introduction to Financial Statements
Text 2 Balance Sheet
Unit 7 Financial Statements ( II )
Text 1 Income Statement
Text 2 Cash Flow Statement
Unit 8 Financial Statement Analysis
Text 1 Introduction to Financial Statement Analysis
Text 2 Ratio Analysis Case Study: Microsoft Corporation
(Selected Ratios)
Unit 9 Cost Accounting
Text 1 Introduction to Cost Accounting
Text 2 Case Study of Standard Cost Accounting
Unit 10 Auditing
Text 1 Introduction to Auditing
Text 2 Sample Independent Audit Report
Key