实用会计英语（配盘）
￥32.50定价
作者： 葛军 主编
出版时间：2006-06-23
出版社：高等教育出版社
- 高等教育出版社
- 9787040194630
- 1
- 254274
- 平装
- 16开
- 2006-06-23
- 470
- 320
- 管理学
- 工商管理
内容简介
本书是高等职业教育技能型人才培养培训工程系列教材之一。
本书以现代会计理论的最新研究成果和国际会计准则为指导,以西方财务会计体系为基础,结合我国会计实践工作,将国内外财务会计教学内容相结合,综述了会计的历史与发展、涵义、会计信息使用和会计职业等基本知识;从会计专业的角度,用英语全面系统地阐述了会计核算的基本经济业务、基本方法、基本程序和基本技能,概括介绍了财务会计与管理会计的关系,并对会计职业道德做了简明扼要的介绍。
本书内容主要包括:会计介绍;会计基础知识(会计恒等式与账户、交易记录、分类账与日记账、基本会计报表、工作底稿的编制与使用等);会计核算(资产、负债、所有者权益的核算);会计核算方法的运用等。
本书不仅可作为高等职业教育会计专业和其他经济管理类专业“专业英语”课程的教材,也可供社会在职涉外会计人员以及有志于参与国外会计资格证书考试的人员学习、使用。
目录
Unit 1 An Introduction to Accounting
1.1 The History and Development of Accounting
1.2 The Nature of Accounting
1.3 Users of Accounting Information
1.4 Accounting Profession
1.5 Managerial Accounting and Financial Accounting
1.6 Ethics and Accounting
1.7 Solutions to Activities
1.8 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 2 Recording Business Transactions
2.1 Types of Business Entities
2.2 The Accounting Equation
2.3 Double-Entry Bookkeeping
2.4 Recording Business Transactions
2.5 Illustrative Problem
2.6 Solutions to Activities
2.7 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 3 Accounting Cycle and Processes
3.1 The Accounting Cycle
3. 2 Source Documents
3.3 The Ledgers
3.4 The Journals
3.5 The Financial Statements
3.6 Solutions to Activities
3.7 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 4 Cash and Receivables
4.1 Cash and Internal Control
4.2 The Bank Account： a Control Device
4.3 Accounts Receivable
4.4 Notes Receivable
4.5 Accounting for Bad Debts
4.6 Solutions to Activities
4.7 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 5 Inventory
5.1 The Concept of Inventory
5.2 Inventory System
5.3 Inventory Costing Methods
5.4 Solutions to Activities
5.5 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 6 Long-Lived Assets
6.1 Types of Assets
6.2 Fixed Assets
6.3 Depreciation of Fixed Assets
6.4 Disposing of Fixed Assets
6.5 Natural Resources and Intangible Assets
6.6 Solutions to Activities
6.7 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 7 Liabilities and Shareholders' Equity
7.1 Types of Liabilities
7. 2 Current Liabilities
7.3 Non-current Liabilities
7.4 Share Capital
7，5 Shareholders' Equity
7.6 Solutions to Activities
7.7 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 8 The Measurement of Business Income
8.1 Revenues and Expenses
8.2 Business Income
8.3 Some Generally Accepted Accounting Principles(GAAP)
8.4 Adjustments to the Accounts
8.5 Adjusted Trial Balance
8.6 Preparing the Financial Statements from the Adjusted Trial Balance
8.7 Solutions to Activities
8.8 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 9 Completing the Accounting Cycle
9. 1 Preparation of the Work Sheet
9.2 Uses of the Work Sheet
9.3 Closing the Accounts
9.4 The Operation Cycle for a Merchandising Business
9.5 Accounting Record of the Operating Cycle
9.6 The Accounting Cyele for a Merchandising Business
9.7 Solutions to Activities
9.8 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Appendix I Reference Versions
for Reading Materials
Appendix II Answers to
Self-Exercises
Appendix Ⅲ Recommended
Websites of Accounting
Appendix IV A List of Reference Book
Appendix V Index
1.1 The History and Development of Accounting
1.2 The Nature of Accounting
1.3 Users of Accounting Information
1.4 Accounting Profession
1.5 Managerial Accounting and Financial Accounting
1.6 Ethics and Accounting
1.7 Solutions to Activities
1.8 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 2 Recording Business Transactions
2.1 Types of Business Entities
2.2 The Accounting Equation
2.3 Double-Entry Bookkeeping
2.4 Recording Business Transactions
2.5 Illustrative Problem
2.6 Solutions to Activities
2.7 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 3 Accounting Cycle and Processes
3.1 The Accounting Cycle
3. 2 Source Documents
3.3 The Ledgers
3.4 The Journals
3.5 The Financial Statements
3.6 Solutions to Activities
3.7 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 4 Cash and Receivables
4.1 Cash and Internal Control
4.2 The Bank Account： a Control Device
4.3 Accounts Receivable
4.4 Notes Receivable
4.5 Accounting for Bad Debts
4.6 Solutions to Activities
4.7 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 5 Inventory
5.1 The Concept of Inventory
5.2 Inventory System
5.3 Inventory Costing Methods
5.4 Solutions to Activities
5.5 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 6 Long-Lived Assets
6.1 Types of Assets
6.2 Fixed Assets
6.3 Depreciation of Fixed Assets
6.4 Disposing of Fixed Assets
6.5 Natural Resources and Intangible Assets
6.6 Solutions to Activities
6.7 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 7 Liabilities and Shareholders' Equity
7.1 Types of Liabilities
7. 2 Current Liabilities
7.3 Non-current Liabilities
7.4 Share Capital
7，5 Shareholders' Equity
7.6 Solutions to Activities
7.7 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 8 The Measurement of Business Income
8.1 Revenues and Expenses
8.2 Business Income
8.3 Some Generally Accepted Accounting Principles(GAAP)
8.4 Adjustments to the Accounts
8.5 Adjusted Trial Balance
8.6 Preparing the Financial Statements from the Adjusted Trial Balance
8.7 Solutions to Activities
8.8 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 9 Completing the Accounting Cycle
9. 1 Preparation of the Work Sheet
9.2 Uses of the Work Sheet
9.3 Closing the Accounts
9.4 The Operation Cycle for a Merchandising Business
9.5 Accounting Record of the Operating Cycle
9.6 The Accounting Cyele for a Merchandising Business
9.7 Solutions to Activities
9.8 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Appendix I Reference Versions
for Reading Materials
Appendix II Answers to
Self-Exercises
Appendix Ⅲ Recommended
Websites of Accounting
Appendix IV A List of Reference Book
Appendix V Index
