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书名 会计专业英语(第2版十三五应用型人才培养规划教材)
分类 人文社科-法律-法律法规
作者
出版社 化学工业出版社
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简介
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
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