《会计英语》PDF下载

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  • 作  者:李宗顺主编
  • 出 版 社:北京:清华大学出版社
  • 出版年份:2009
  • ISBN:9787811234664
  • 页数:256 页
图书介绍:本书是为高职高专会计类专业学生学习专业英语而编写的。在内容的编排上由浅入深,文章难度适中,既有会计理论的学习,又有各种会计报表,情景基本反映公司会计的主要业务,具有较强的实务操作性。

Chapter 1 Introduction to Accounting 1

Section Ⅰ 2

1.1 Definition of Accounting 2

1.2 The Importance of Accounting Information 7

Section Ⅱ 13

Reading Material 13

The Development of Accounting 13

Chapter 2 Accounting Assumptions and Principles 17

Section Ⅰ 18

2.1 Accounting Assumptions 18

2.2 Accounting Principles 24

Section Ⅱ 30

Reading Material 30

GAAP and SAP 30

Accrual Principle and Conservatism Principie 31

Chapter 3 Accounting Elements 33

Section Ⅰ 34

3.1 Assets,Liabilities and Owner's Equity 34

3.2 Revenue,Expense and Net Earning 40

Section Ⅱ 46

Reading Material 46

Marketable Securities,Inventory and Fixed Assets 46

Chapter 4 Accounts 49

Section Ⅰ 50

4.1 Definition of Accounts 50

4.2 Account Types 56

Section Ⅱ 62

Reading Material 63

Chart of Accounts(会计科目表,账户一览表) 63

Subaccount(子账户) 64

Chapter 5 Debit-credit Bookkeeping 65

Section Ⅰ 66

5.1 Debit-credit Bookkeeping 66

5.2 The Rules of Debit and Credit 70

Section Ⅱ 76

Reading Material 77

Microcomputer Accounting Systems 77

Chapter 6 Business Transactions and Accounting Equation 81

Section Ⅰ 82

6.1 Business Transactions 82

6.2 Accounting Equation 87

Section Ⅱ 94

Reading Material 96

Forms of Business Organization 96

Chapter 7 Accounting Documents 98

Section Ⅰ 99

7.1 Source Documents 99

7.2 Vouchers 105

Section Ⅱ 111

Reading Material 112

The Trial Balance 112

Chapter 8 Account Books 114

Section Ⅰ 115

8.1 Journal 115

8.2 Ledger 122

Section Ⅱ 126

Reading Material 128

Posting(过账) 128

Chapter 9 Accounting Cycle 130

Section Ⅰ 131

9.1 Definition of the Accounting Cycle 131

9.2 Procedures of the Accounting Cycle 137

Section Ⅱ 142

Reading Material 142

Identification and Recording of Transactions and Other Events 142

Chapter 10 Basic Financial Statements 145

Section Ⅰ 147

10.1 The Balance Sheet 147

10.2 The Income Statement 151

Section Ⅱ 157

Reading Material 159

Objectives of Financial Statements 159

Chapter 11 Financial Statement Analysis 162

Section Ⅰ 164

11.1 Ratio Analysis 164

11.2 The DuPont System 171

Section Ⅱ 175

Reading Material 176

A General Perspective on Financial Statement Analysis 176

Appendix 179

Chapter 12 The Accounting Laws 181

12.1 Accounting Law of the People's Republic of China 181

12.2 The People's Republic of China Accounting Standard for Business Enterprises:Basic Standard 199

Chapter 13 Management Accounting 210

Section Ⅰ 212

13.1 Introduction to Management Accounting 212

13.2 Differences Between Financial and Management Accounting 217

Section Ⅱ 221

Reading Material 221

Use Management Tools to Make Good Decisions 221

Chapter 14 Auditing 224

Section Ⅰ 225

14.1 Introduction to Auditing 225

14.2 The Processes of Auditing 232

Section Ⅱ 236

Reading Material 237

Audit Evidence 237

Chapter 15 Tax Accounting 240

Section Ⅰ 242

15.1 Tax on Foreign Companies and individuals 242

15.2 Tax Administration 247

Section Ⅱ 252

Reading Material 253

Taxes 253

References 256