实用财会专业英语PDF电子书下载

Chapter1 Fundamental Concepts 1

1.Accounting Defined 2

2.Basic Concepts 2

3.Working Principles 3

4.Accounting Elements and Accounting Equation 5

财会专业英语翻译技巧Ⅰ：专业英语的特点(上) 9

Chapter2 The Double-Entry System 16

1.Accounts and Ledger 16

2.The Double-Entry System 18

3.Analysis of Transaction 21

4.The Trial Balance 24

财会专业英语翻译技巧Ⅱ：专业英语的特点(下) 28

Chapter3 The Accounting Cycle 37

1.Analyzing Transactions and Recording in Journals 38

2.Postiong to Ledger 40

3.Adjusting the Ledger Accounts 42

4.Preparing Financial Statements 43

5.Closing Temporary Accounts 47

财会专业英语翻译技巧Ⅲ：词义的选择及引申 50

Chapter4 Accounting for Merchandising Operations 58

1.Elements of Income Statement for a Merchandising Conern 59

2.Revenues from Sales 61

3.Cost of Goods Sold 64

4.Operating Expenses 69

5.Financial Statements of a Merchandising Firm 69

财会专业英语翻译技巧Ⅳ：词类、成分及句型的转换(上) 75

Chapter5 Short-Term Liquid Assets 82

1.Cash 83

2.Accounts Receivalbe 87

3.Notes Receivable 90

财会专业英语翻译技巧Ⅴ：词类、成分及句型的转换(下) 96

Chapter6 Inventory 104

1.Definition of Inventory 104

2.Pricing the Inventory at Cost 105

3.Valuing the Inventory at LCM 109

4.Valuing the Inventory by Estimation 110

5.Application of the Inventory Systems 113

财会专业英语翻译技巧Ⅵ：增译或省译 116

Chapter7 Investment 123

1.Short-Term Inestment 123

2.Long-Term Stock Investment 125

3.Long-Term Bond Investment 129

财会专业英语翻译技巧Ⅶ：被动语态句的处理 135

1.Definition of Long-Term Assets 142

Chapter8 Long-Term Assets 142

2.Plants Assets 143

3.Natural Resources 154

4.Intangible Assets 155

财会专业英语翻译技巧Ⅷ：数量词的处理 158

Chapter9 Current Liabilities and Payroll Accounting 165

1.Current Liabilities 165

2.Contingent Liabilities 174

3.Payroll Accounting 175

财会专业英语翻译技巧Ⅸ：从句的处理 183

Chapter10 Long-Term Liabilities 192

1.Bonds 193

2.Other Long-Term Liabilities 203

财会专业英语翻译技巧Ⅹ：长句的处理 207

Chapter11 The Owners Equity 215

1.Partners Equity 215

2.Stockholders Equity 218

财会专业英语翻译技巧Ⅺ：财会英语翻译实践中应注意的问题 232

Chapter12 Statement of Changes in Financial Position and Analysis of Financial Statement 241

1.Statement of Changes in Financial Position:Working Capital Basis 242

2.Statement of Changes in Financial Position:Cash Basis 249

3.Analysis of Financial Statement 258

财会专业英语翻译技巧Ⅻ：学术论文汉译英概论 263

附录一 中华人民共和国会计法(中英文对照) 277

附录二 企业会计凭证、账簿及报表(中英文对照) 309

附录三 Key to Exercises(练习答案) 317