第2版前言

第1版前言

Unit 1 General Introduction to Accounting

 1.1 Origin and Development of Accounting

 1.2 Accounting Entity

 1.3 Accounting Assumptions

 1.4 Quality Requirements of Accounting Information

 Assignment

 Reading Material

Unit 2 Accounting Equation and

 DoubleEntry 2.1 Accounting Title and Accounts

 2.2 Accounting Elements and Accounting Equation

 2.3 Double Entry

 2.4 Accounting Circle

 Assignment

 Reading Material

Unit　3 Current Assets

 3.1 Cash

 3.2 Receivables

 3.3 Inventories

 Assignment

 Reading Material

Unit 4 Noncurrent Assets

 4.1 LongTerm Investment

 4.2 Fixed Assets

 4.3 Intangible Assets

 Assignment

 Reading Material

Unit 5 Liabilities

 5.1 Current Liabilities

 5.2 Longterm Liabilities

 Assignment

 Reading Material

Unit 6 Owners Equity

 6.1 Capital Stock

 6.2 Retained Earnings

 Assignment

 Reading Material

Unit 7 Revenue,Expenses and Profit

 7.1 Revenue

 7.2 Expenses

 7.3 Profit

 Assignment

 Reading Material

Unit 8 Balance Sheet

 8.1 Conception of Balance Sheet

 8.2 Components of Balance Sheet

 8.3 How to Prepare Balance Sheet

 Assignment

 Reading Material

Unit 9 Income Statement

 9.1 Conception of Income Statement

 9.2 Components of Income Statement

 9.3 How to Prepare Income Statement

 Assignment

 Reading Material

Unit 10 Statement of Cash Flow 10.1 Conception of Statement of Cash Flow

 10.2 Structure of Statement of Cash Flow

 10.3 How to Prepare Statement of Cash Flow

 Assignment

 Reading Material

APPENDIX

 Appendix Ⅰ 参考答案

 Appendix Ⅱ 课文参考译文

 Appendix Ⅲ 专业词汇表

参考文献

郭梅、郭丽芳主编的《实用会计英语（第2版）》共分10个教学单元，每个单元均包含引导案例、精读课文、单词与词组及其注释、阅读材料以及课后习题。所选内容题材涉及会计总论，账户与复式记账，流动资产，非流动资产，负债，所有者权益，收入、费用和利润，资产负债表，损益表，现金流量表。本书充分体现了高等职业教育的特色，理论内容以“必需、够用”为度，突出了实用性。

《实用会计英语（第2版）》是普通高等教育“十一五”国家级规划教材之一，可作为大专院校专科财务会计类专业师生的教材及参考用书，也可作为各类会计从业人员的参考用书。

郭梅、郭丽芳主编的《实用会计英语（第2版）》共分10个教学单元，每个单元均包含引导案例、精读课文、单词与词组及其注释、阅读材料以及课后习题。所选内容题材涉及会计总论，账户与复式记账，流动资产，非流动资产，负债，所有者权益，收入、费用和利润，资产负债表，损益表，现金流量表。