![]()
内容推荐 《会计专业英语》作为“会计国际化专业教学标准研究”的课题成果,共分为十章。第一章至第四章主要讲述会计的性质以及会计信息产生过程;第五章至第九章主要讲述关于资产、负债和所有者权益的确认、计量和报告;第十章是关于有关企业经营活动对会计报表的影响,以及如何编制会计报表。 本书课后配有案例分析,供读者练习;为了拓展学生的知识面,提升学生的专业修养,本书每课课后增加拓展阅读,主要讲述会计的基本理论及当前的经济热点。 《会计专业英语》适用于应用型本科、高职高专院校会计及相关专业的学生学习使用,同时还可供从事相关专业的读者阅读参考。 目录 Unit1 Accounting:Its Foundation Learning Objectives 1.1 What Is Accounting 1.2 Who Uses Accounting Data 1.3 Accounting Conventions or Assumptions 1.4 Basic Accounting Equation 1.5 Effects of Changes in the Economic Business on the Accounting Equation 1.6 Financial Statement Key Words and Expressions Exercises Extended Reading Unit2 The Recording Process Learning Objectives 2.1 Double Entry 2.2 The Account 2.3 Debits and Credits 2.4 Steps in the Recording Process 2.5 The Journal 2.6 The Ledger 2.7 Posting 2.8 The Trial Balance Key Words and Expressions Exercises Extended Reading Unit3 Adjusting the Accounts Learning Objectives 3.1 Accrual-Basis VS.Cash-Basis Accounting 3.2 The Basics of Adjusting Entries 3.3 Types of Adjusting Entries 3.4 Adjusting Entries for Prepayments 3.5 Adjusting Entries for Accruals 3.6 The Adjusted Trial Balance Key Words and Expressions Exercises Extended Reading Unit4 Completion of the Accounting Cycle Learning Objectives 4.1 Preparing Closing Entries 4.2 Preparing Post-closing Trial Balance 4.3 Correcting Entries—an Avoidable Step 4.4 Classified Balance Sheet Key Words and Expressions Exercises Extended Reading Unit5 Current Assets Learning Objectives 5.1 Cash and Cash Equivalents 5.2 Accounts Receivable 5.3 Inventory Key Words and Expressions Exercises Extended Reading Unit6 Long-Term Assets Learning Objectives 6.1 Plant and Equipment(Fixed Assets) 6.2 Intangible Assets Key Words and Expressions Exercises Extended Reading Unit7 Liabilities Learning Objectives 7.1 Current Liabilities 7.2 Long-term Liabilities Key Words and Expressions Exercises Extended Reading Unit8 Owner′s Equity Learning Objectives 8.1 Accounting for Single Proprietorship 8.2 Accounting for Corporation Key Words and Expressions Exercises Extended Reading Unit9 Measurement of Bussiness Income Learning Objectives 9.1 Revenue 9.2 Expense 9.3 Business Income Key Words and Expressions Exercises Extended Reading Unit10 Financial Statements Learning Objectives 10.1 Balance Sheet 10.2 Income Statement 10.3 The Statement of Owner′s Equity 10.4 The Statement of Cash Flows Key Words and Expressions Exercises Extended Reading List of Reference Books |