实用会计英语

作者简介

《实用会计英语》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，符合国际会计惯例，适合课堂教学和自学者使用。

书籍目录

CHAPTER ONE  GENERAL INTRODUCTION TO ACCOUNTING　1.1  What Is Accounting　1.2  The Elements of Accounting　1.3  Basic Assumptions and Principles of Accounting　1.4  Accounting Equation　1.5  Financial Statements　Terms and Phrases　Exercise 1.. Multiple Choice　Exercise 2. Analysis of Transactions　Exercise 3 : CaseCHAPTER TWO  PROCESSING ACCOUNTING INFORMATION  　2.1  The Concept and Types of Accounts　2.2  Recording Business Transactions　2.3  Basic Rules for Recording Business Transactions　2.4  Business Entity　2.5  T-account　2.6  Double Entry Rule　2.7  Application of the Double Entry Rule 　2.8  How Transactions Affect the Accounting Equation　2.9  How to Make Adjusting Entries　2.10  Transferring All the Data to T-accounts　2.11  The Procedures of Accounting　2.12  The Journal　2.13  Closing Entries　2.14  The Trial Balance　2.15  Financial Statements　Terms and Phrases　Exercise 1. True or False　Exercise 2: Multiple Choice　Exercise 3. CaseCHAPTER THREE  CURRENT ASSETS　3.1  Introduction to Assets and Current Assets　3.2  Cash and Cash Equivalents　3.3  Inventory　3.4  Four Common Inventory Cost Flow Methods　3.5  An Example of the Perpetual Inventory System　3.6  FIFO Method　3.7  LIFO Method　3.8  Weighted-Average Method　3.9  The Impact on Financial Statements Under Three Cost Methods　3.10  The Impact on the Income Taxes Under the Three Methods　3.11  Comparing the Perpetual System and the Periodic System　3.12  The Use of the Lower of Cost or Market Rule　3.13  Inventory Loss　3.14  Accounts Receivable　3.15  The Allowance Method of Accounting for Bad Debts: An Example　3.16  How Is the Amount of Allowance for Doubtful Debts Estimated　3.17  Direct Write-off Method　3.18  Warranty　3.19  Short-term Investments (Marketable Securities)　Terms and Phrases　Exercise 1: True or False　Exercise 2: Multiple Choice　Exercise 3: CaseCHAPTER FOUR  LONG-TERM ASSETS　4.1  Introduction to Long-term Assets　4.2  Measuring the Cost of Long-term Assets　4.3  A Basket Purchase 　4.4  Depreciation and Depreciation Methods　4.5  Straight-Line Depreciation　4.6  The Retirement and Removal of Long-term Assets　4.7  The Journal Entries Under Straight-Line Depreciation　4.8  Financial Statements Under Straight-Line Depreciation　4.9  Accelerated Depreciation Methods: Double-Declining Balance Depreciation　　……CHAPTER FIVE  CURRENT AND LONG-TERM LIABILITIESCHAPTER SIX  STOCKHOLDERS' EQUITYCHAPTER SEVEN  BALANCE SHEETCHAPTER EIGHT  INCOME STATEMENTCHAPTER NINE  STATEMENT OF CASH FLOWSCHAPTER TEN  ANALYSIS OF FINANCIAL STATEMENTSKEY TO EXERCISEREFERENCE

前言

　　本书是一部内容完整、简洁实用的会计专业英语教材，适合财务、会计、审计等专业高职高专院校学生、会计从业人员以及其他希望提高会计英语水平的学习者使用。本书根据作者多年教学实践中的心得体会，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共10章内容，课文简洁实用，案例贴切丰富，符合国际会计惯例，体现会计学的思想精髓，适合课堂教学和自学使用。　　本书案例丰富、答案详细，每章包括学习目标、正文、专业术语英汉对照、练习题、答案五个部分。本书介绍了大量国际会计事项所涉及的会计处理方法，给出了最新会计准则下企业会计报表的样表，尤其强调对于各交易事项对财务报表的影响分析，强调对国际会计报表编制与分析能力的培养，读者具备了过硬的英文财务会计操作能力，方能满足全球化时代各单位对于国际化会计人才的需要。

图书封面

---

 实用会计英语下载

---