会计专业英语(齐珺)
￥25.00定价
作者： 齐珺,臧振霞 主编
出版时间：2015-04
出版社：化学工业出版社
- 化学工业出版社
- 9787122229663
- 1版
- 132042
- 2015-04
- 224
- 139
- ①H31
- 经济与管理、金融、财会
- 高职
作者简介
内容简介
《会计专业英语》着眼于如何培养具有良好的外语能力及知识结构的国际化会计人才，因此改革会计英语的教学方法，调整教育内容，开阔学生的知识面，不断更新知识，以适应日新月异的客观环境的需要。
本教材在编写时注重国际会计准则与中国会计准则的结合，集会计基础和会计实务为一体，体系完整，结构合理，通俗易懂，深入浅出，适用面广；内容充实，习题丰富，难易适中；案例具体，解释详细，思路清晰。不仅适合合高职院校会计专业的学生学习外，还适合有初步会计基础的社会人才进行自学。
本教材在编写时注重国际会计准则与中国会计准则的结合，集会计基础和会计实务为一体，体系完整，结构合理，通俗易懂，深入浅出，适用面广；内容充实，习题丰富，难易适中；案例具体，解释详细，思路清晰。不仅适合合高职院校会计专业的学生学习外，还适合有初步会计基础的社会人才进行自学。
目录
Unit1Accounting:Its Foundation1
11What is Accounting?1
12Who Uses Accounting Data1
13Accounting Conventions or Assumptions3
14Basic Accounting Equation4
15Effects of Changes in the Economic Business on the Accounting
Equation5
16Financial Statement10
Key Words and Expressions13
Exercises13
Extended Reading14
Unit2The Recording Process15
21Double Entry15
22The Account16
23Debits and Credits17
24Steps in the Recording Process21
25The Journal21
26The Ledger23
27Posting24
28The Trial Balance26
Key Words and Expressions28
Exercises29
Extended Reading29
Unit3Adjusting the Accounts32
31AccrualBasis VSCashBasis Accounting32
32The Basics of Adjusting Entries33
33Types of Adjusting Entries34
34Adjusting Entries for Prepayments35
35Adjusting Entries for Accurals39
36The Adjusted Trial Balance47
Key Words and Expressions48
Exercises49
Extended Reading50
Unit4Completion of the Accounting Cycle52
41Preparing Closing Entries53
42Preparing Postclosing Trial Balance55
43Correcting Entries—an Avoidable Step59
44Classed Balance Sheet61
Key Words and Expressions66
Exercises66
Extended Reading67
Unit5Current Assets68
51Cash and Cash Equivalents68
52Accounts Receivable72
53Inventory77
Key Words and Expressions85
Exercises86
Extended Reading88
Unit6LongTerm Assets89
61PIant and Equipment(Fixed Assets)89
62Intangible Assets95
Key Words and Expressions98
Exercises98
Extended Reading99
Unit7Liabilities101
71Current Liabilities101
72Longterm Liabilities105
Key Words and Expressions109
Exercises110
Extended Reading110
Unit8Owner’s Equity112
81Accounting for Single Proprietorship112
82Accounting for Corporation113
Key Words and Expressions118
Exercises119
Extended Reading120
Unit9Measurement of Bussiness Income121
91Revenue121
92Expense124
93Business Income126
Key Words and Expressions127
Exercises127
Extended Reading128
Unit10Financial Statements130
101Balance Sheet130
102Income Statement132
103The Statement of Owner’s Equity135
104The Statement of Cash Flows135
Key Words and Expressions137
Exercises137
Extended Reading138
A List of Reference Book140
11What is Accounting?1
12Who Uses Accounting Data1
13Accounting Conventions or Assumptions3
14Basic Accounting Equation4
15Effects of Changes in the Economic Business on the Accounting
Equation5
16Financial Statement10
Key Words and Expressions13
Exercises13
Extended Reading14
Unit2The Recording Process15
21Double Entry15
22The Account16
23Debits and Credits17
24Steps in the Recording Process21
25The Journal21
26The Ledger23
27Posting24
28The Trial Balance26
Key Words and Expressions28
Exercises29
Extended Reading29
Unit3Adjusting the Accounts32
31AccrualBasis VSCashBasis Accounting32
32The Basics of Adjusting Entries33
33Types of Adjusting Entries34
34Adjusting Entries for Prepayments35
35Adjusting Entries for Accurals39
36The Adjusted Trial Balance47
Key Words and Expressions48
Exercises49
Extended Reading50
Unit4Completion of the Accounting Cycle52
41Preparing Closing Entries53
42Preparing Postclosing Trial Balance55
43Correcting Entries—an Avoidable Step59
44Classed Balance Sheet61
Key Words and Expressions66
Exercises66
Extended Reading67
Unit5Current Assets68
51Cash and Cash Equivalents68
52Accounts Receivable72
53Inventory77
Key Words and Expressions85
Exercises86
Extended Reading88
Unit6LongTerm Assets89
61PIant and Equipment(Fixed Assets)89
62Intangible Assets95
Key Words and Expressions98
Exercises98
Extended Reading99
Unit7Liabilities101
71Current Liabilities101
72Longterm Liabilities105
Key Words and Expressions109
Exercises110
Extended Reading110
Unit8Owner’s Equity112
81Accounting for Single Proprietorship112
82Accounting for Corporation113
Key Words and Expressions118
Exercises119
Extended Reading120
Unit9Measurement of Bussiness Income121
91Revenue121
92Expense124
93Business Income126
Key Words and Expressions127
Exercises127
Extended Reading128
Unit10Financial Statements130
101Balance Sheet130
102Income Statement132
103The Statement of Owner’s Equity135
104The Statement of Cash Flows135
Key Words and Expressions137
Exercises137
Extended Reading138
A List of Reference Book140
