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实用会计英语
实用会计英语

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  • 电子书积分:10 积分如何计算积分?
  • 作 者:郭梅,郭丽芳主编;李伊泠,邓满秀,刘悦副主编;尹平娥,王军参编
  • 出 版 社:北京:机械工业出版社
  • 出版年份:2014
  • ISBN:9787111453468
  • 页数:213 页
图书介绍:本书共分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。本书是普通高等教育“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。
《实用会计英语》目录

Unit 1 General Introduction to Accounting 1

1.1 Origin and Development of Accounting 2

1.2 Accounting Entity 5

1.3 Accounting Assumptions 8

1.4 Quality Requirements of Accounting Information 9

Assignment 11

Reading Material 12

Unit 2 Accounting Equation and Double-Entry 15

2.1 Accounting Title and Accounts 16

2.2 Accounting Elements and Accounting Equation 20

2.3 Double Entrv 24

2.4 Accounting Circle 26

Assignment 29

Reading Material 31

Unit 3 Current Assets 33

3.1 Cash 34

3.2 Receivables 38

3.3 Inventories 42

Assignment 45

Reading Material 47

Unit 4 Non-current Assets 51

4.1 Long-Term Investment 52

4.2 Fixed Assets 55

4.3 Intangible Assets 59

Assignment 62

Reading Material 64

Unit 5 Liabilities 68

5.1 Current Liabilities 69

5.2 Long-term Liabilities 71

Assignment 75

Reading Material 77

Unit 6 Owners'Equity 80

6.1 Capital Stock 81

6.2 Retained Earnings 87

Assignment 88

Reading Material 90

Unit 7 Revenue,Expenses and Profit 92

7.1 Revenue 92

7.2 Expenses 95

7.3 Profit 98

Assignment 101

Reading Material 103

Unit 8 Balance Sheet 105

8.1 Conception of Balance Sheet 106

8.2 Components of Balance Sheet 108

8.3 How to Prepare Balance Sheet 111

Assignment 115

Reading Material 117

Unit 9 Income Statement 121

9.1 Conception of Income Statement 122

9.2 Components of Income Statement 123

9.3 How to Prepare Income Statement 127

Assignment 129

Reading Material 131

Unit 10 Statement of Cash Flow 134

10.1 Conception of Statement of Cash Flow 135

10.2 Structure of Statement of Cash Flow 137

10.3 How to Prepare Statement of Cash Flow 139

Assignment 143

Reading Material 145

APPENDIX 148

Appendix Ⅰ 参考答案 148

Appendix Ⅱ 课文参考译文 156

Appendix Ⅲ 专业词汇表 199

参考文献 213

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