会计英语（第四版） / 21世纪高职高专精品教材·会计系列
￥26.00定价
作者： 于久洪
出版时间：2016-06
出版社：中国人民大学出版社
“十二五”职业教育国家规划教材
- 中国人民大学出版社
- 9787300228334
- 177952
- 62176016-4
- 16开
- 2016-06
- 268
- 管理学
- 工商管理
- F23
- 财务会计
- 高职
内容简介
于久洪编写的《会计英语(第4版21世纪高职高专精品教材)》主要内容是用纯正的英语讲解财务会计操作实务，重点包括资产负债表、利润表、现金流量表、复式记账法、流动资产核算方法、长期资产核算方法、负债与股东权益核算方法以及会计报表分析等内容。本教材的特点是：文章简洁实用，案例贴切丰富，译文准确流畅，适合国际会计惯例，适合自学和课堂教学使用。
目录
LESSON 1 INTRODUCTION TO ACCOUNTING
1.1 What Is Accounting?
1.2 Financial Accounting and Managerial Accounting
1.3 Financial Statements
1.4 Income Statement
1.5 Revenue
1.6 Expense
1.7 The Statement of Changes in Equity
1.8 Balance Sheet
1.9 Assets
1.10 Liabilities
1.11 Owner's Equity (Capital)
1.12 Statement of Cash Flows
1.13 Accounting Equation
1.14 Example for Assets=Claims
1.15 How the Elements of Accounting Equation Change?
1.16 Ending Balances
Terms and Phrases
Notes
Exercises
LESSON 2 THE BALANCE SHEET AND DOUBLE ENTRY
2.1 Introduction
2.2 The Effect of Transactions on the Balance Sheet
2.3 The Two Sections of a Balance Sheet
2.4 Business Entity
2.5 Buy Jeans Not Yet to Pay
2.6 The Ordering and Classification of Assets and Liabilities
2.7 The Classification of Assets
2.8 The Classification of Liabilities (Creditors)
2.9 Working Capital
2.10 Jane's Business
2.11 Recording Business Transactions
2.12 Basic Rules for Recording Business Transactions
2.13 An Example of Dual Aspect Concept
2.14 Double Entry Rule
2.15 T-account
2.16 Two Important Rules about Double-entry Recording System
2.17 Application of the Double Entry Rule
2.18 An Example of the Double Entry Rule
2.19 Another Example of the Double Entry
2.20 Transaction No.1: Starting the Operations
2.21 Transaction No.2: Purchasing Office Supplies
2.22 Transaction viding Services on Account
2.23 Transaction ying Cash for Operating Expenses
2.24 Transaction rrowing Money from Bank
2.25 Transaction No.6: Paying Rent
2.26 Transacnon ceiving Cash for the Provided Services
2.27 Transaction No.8: Receiving an Advanced Cash Payment
2.28 Transaction No.9: Receiving Cash for Operating Activity
2.29 Transaction aning to Other Company
2.30 Transaction No.11: Paying Cash to Purchase Office Equipment
2.31 Transaction ying Cash to Accounts Payable
2.32 Transaction ceiving a Bill for Office Cleaning Services
2.33 Transaction ying Cash Distribution to the Owner
2.34 Making Adjusting Entries
2.35 Adjustment cognizing Interest Expense
2.36 Adjustment cognizing Rent Expense
2.37 Adjustment cording a Revenue for the Provided Services
2.38 Adjustment cording Interest Revenue
2.39 Adjustment cognizing Depreciation Expense
2.40 Adjustment cognizing Salaries Expense
2.41 Adjustment pensing the Supplies
2.42 Transferring Data to T-accounts
2.43 A Summary of the Principles of Accounts
2.44 The Procedures of Accounting
2.45 The Journal
……
Lesson3 Current Assets
Lesson4 Long Term Assets
Lesson5 Liabilities
Lesson6 Owner Equity
Lesson7 Income Statement
Lesson8 Statement of Cash Flows
Lesson9 Interpretations of Financial Statements
1.1 What Is Accounting?
1.2 Financial Accounting and Managerial Accounting
1.3 Financial Statements
1.4 Income Statement
1.5 Revenue
1.6 Expense
1.7 The Statement of Changes in Equity
1.8 Balance Sheet
1.9 Assets
1.10 Liabilities
1.11 Owner's Equity (Capital)
1.12 Statement of Cash Flows
1.13 Accounting Equation
1.14 Example for Assets=Claims
1.15 How the Elements of Accounting Equation Change?
1.16 Ending Balances
Terms and Phrases
Notes
Exercises
LESSON 2 THE BALANCE SHEET AND DOUBLE ENTRY
2.1 Introduction
2.2 The Effect of Transactions on the Balance Sheet
2.3 The Two Sections of a Balance Sheet
2.4 Business Entity
2.5 Buy Jeans Not Yet to Pay
2.6 The Ordering and Classification of Assets and Liabilities
2.7 The Classification of Assets
2.8 The Classification of Liabilities (Creditors)
2.9 Working Capital
2.10 Jane's Business
2.11 Recording Business Transactions
2.12 Basic Rules for Recording Business Transactions
2.13 An Example of Dual Aspect Concept
2.14 Double Entry Rule
2.15 T-account
2.16 Two Important Rules about Double-entry Recording System
2.17 Application of the Double Entry Rule
2.18 An Example of the Double Entry Rule
2.19 Another Example of the Double Entry
2.20 Transaction No.1: Starting the Operations
2.21 Transaction No.2: Purchasing Office Supplies
2.22 Transaction viding Services on Account
2.23 Transaction ying Cash for Operating Expenses
2.24 Transaction rrowing Money from Bank
2.25 Transaction No.6: Paying Rent
2.26 Transacnon ceiving Cash for the Provided Services
2.27 Transaction No.8: Receiving an Advanced Cash Payment
2.28 Transaction No.9: Receiving Cash for Operating Activity
2.29 Transaction aning to Other Company
2.30 Transaction No.11: Paying Cash to Purchase Office Equipment
2.31 Transaction ying Cash to Accounts Payable
2.32 Transaction ceiving a Bill for Office Cleaning Services
2.33 Transaction ying Cash Distribution to the Owner
2.34 Making Adjusting Entries
2.35 Adjustment cognizing Interest Expense
2.36 Adjustment cognizing Rent Expense
2.37 Adjustment cording a Revenue for the Provided Services
2.38 Adjustment cording Interest Revenue
2.39 Adjustment cognizing Depreciation Expense
2.40 Adjustment cognizing Salaries Expense
2.41 Adjustment pensing the Supplies
2.42 Transferring Data to T-accounts
2.43 A Summary of the Principles of Accounts
2.44 The Procedures of Accounting
2.45 The Journal
……
Lesson3 Current Assets
Lesson4 Long Term Assets
Lesson5 Liabilities
Lesson6 Owner Equity
Lesson7 Income Statement
Lesson8 Statement of Cash Flows
Lesson9 Interpretations of Financial Statements
