会计英语

内容摘要

　　本书从财务会计专业培养目标出发，力求成为一本实用的财务会计英语教材，并采用有助于提高学生专业知识和实际运用能力的编写形式，以期能使学生成为满足日益激烈的国际竞争和频繁的国际交流需求的高素质财务会计人才。
　　本书共分为12个单元，分别介绍财务会计各个方面的专业英语基础知识。每一单元均以“学习目标（Learning Objectives）”开始，以激发学生和会计工作人员的兴趣来主动获取知识、开拓视野；正文尽量体现财务会计专业的基本理念与核心内容，每一单元还设有“专业术语（Special Terms）”和“阅读材料（Reading Material）”，进一步丰富了教学内容。
　　本教材既可作为高职高专财务会计类相关专业的教学用书，也可作为相关领域工作人员的参考用书。

Unit 1 Accounting: a General Introduction (会计导论)
1.1 Accounting is an Information System
1.2 The Development of Accounting
1.3 The Definition of Accounting
1.4 Divisions of Accounting Profession
1.5 Generally Accepted Accounting Principles
Unit 2 Accounting Elements and Equations (会计要素和会计等式)
2.1 Basic Elements of Accounting
2.2 Accounting Equations
2.3 The Effect of Business Transactions upon the Accounting Equation
Unit 3 The Double-entry Accounting System (复式记账法)
3.1 What is the Account
3.2 Chart of Accounts for a Typical Company
3.3 Debit and Credit
3.4 Types of Accounts
3.5 The Doubleentry Accounting System and Singleentry System
3.6 Accounting Entry
Unit 4 The Accounting Process (会计程序)
4.1 Accounting Cycle
4.2 Journals
4.3 Ledgers
4.4 The Trial Balance
Unit 5 Adjusting Entry and Closing Procedures (调整分录和结账程序)
5.1 The basis of Accounting
5.2 Adjusting Entries
5.3 Closing the Accounts
Unit 6 Current Assets (流动资产)
6.1 Cash
6.2 Accounts Receivable
6.3 Inventory
Unit 7 Long-term Assets (长期资产)
7.1 Plant and Equipment
7.2 Depreciation
7.3 Intangible Assets
Unit 8 Liabilities (负债)
8.1 Current Liabilities
8.2 Longterm Liabilities
Unit 9 Owner’s Equity (所有者权益)
9.1 Accounting for Single Proprietorship
9.2 Accounting for Partnership
9.3 Accounting for Corporation
Unit 10 Revenue and Expenses (收入和费用)
10.1 Revenue
10.2 Expenses
Unit 11 Financial Statements (财务报表)
11.1 The Balance Sheet
11.2 Income Statement
11.3 The Statement of Owners Equity
11.4 The Statement of Cash Flows
Unit 12 Financial Statement Analysis (财务报表分析)
12.1 Objectives of Financial Statement Analysis
12.2 Ratio Analysis
12.3 Use and Limitations of Financial Ratios