《會計專業英語》一本書講述了如何藉助英語解決與完成會計實務中涉外的專業性問題和任務。用純正的英語講解財務會計操作實務。重點包括資產負債表、利潤表、現金流量表、複式記賬法、流動資產核算方法、長期資產核算方法、負債與股東權益核算方法以及會計報表分析等內容。本教材的特點是文章簡潔實用，案例貼切豐富，符合國際會計慣例，適合課堂教學和自學者使用。
基本介紹
- 書名：實用會計英語
- ISBN： 9787302188872
- 頁數：181頁
- 出版社：清華大學出版社
- 出版時間：2009年1月1日
- 開本： 16
- 重量： 322 g
- 條形碼：9787302188872
- 尺寸： 25.6 x 18.4 x 1 cm
圖書目錄,機工版教材,清華雙色版,
圖書目錄
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 : Case
CHAPTER 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. Case
CHAPTER 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: Case
CHAPTER 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
4. 10 Financial Statements Under Double-Declining-Balance Depreciation
4.11 Accelerated Depreciation Methods. Units-of-Production Depreciation
4.12 Financial Statements Under Units-of-Production Depreciation
4.13 Accelerated Depreciation Methods. Sum-of-the-Years-Digits Depreciation
4. 14 Financial Statements Under Sum-of-the-Years-Digits Method
4.15 Changing the Useful Life of a Depreciable Asset
4.16 Changing the Salvage Value of a Depreciable Asset
4.17 Intangible Assets and Amortization
4. 18 Goodwill
4. 19 Natural Resources and Depletion
Terms and Phrases
Exercise 1. True or False
Exercise 2. Multiple Choice
Exercise 3. Case
CHAPTER FIVE CURRENT AND LONG-TERM LIABILITIES
5.1 Introduction to Liabilities
5.2 Current Liabilities
5.3 Accounts Payable
5.4 Notes Payable
5.5 The Discount of Notes Payable
5.6 Amortization of Discount on Notes Payable
5.7 The Current Portion of Long-term Debt
5.8 Accrued Liabilities
5.9 Unearned Revenue
5.10 Estimated Liabilities
5.11 Contingent Liability
5.12 Long-term Liabilities
5.13 General Introduction to Bonds
5.14 Bonds Issued at Par
5.15 Bonds Issued at a Discount
5.16 Bonds Issued at a Premium
5.17 Bonds Issued Between Interest Dates
5.18 Deferred Income Taxes
5.19 Lease Obligations
5.20 The Contra-Liability Account
Terms and Phrases
Exercise 1: True or False
Exercise 2：Multiple Choice
Exercise 3：Case
CHAPTER SIX STOCKHOLDERS' EQUITY
6.1 Introduction to a Corporation
6.2 Stockholders' Equity: Contributed Capital and Retained Earnings
6.3 Common Stock
6.4 Preferred Stock: Cumulative and Non-cumulative
6.5 Accounting for Stock Issued for Cash
6.6 Accounting for Stock Issued in Exchange for Assets or Services
6.7 Accounting for Treasury Stock
6.8 Dividends Distribution
6.9 Stock Split
6.10 The Different Values of a Stock
6.11 Reporting Stockholders' Equity Transactions on the Statement of Cash Flows
Terms and Phrases
Exercise 1: True or False
Exercise 2: Multiple Choice
Exercise 3 : Case
CHAPTER SEVEN BALANCE SHEET
7.1 Introduction to Balance Sheet
7.2 The Importance of Balance Sheet
7.3 Common Classifications
7.4 How to Prepare a Balance Sheet
7.5 A Sample Balance Sheet
Terms and Phrases
Exercise: Multiple Choice
CHAPTER EIGHT INCOME STATEMENT
8.1 Introduction to Income Statement
8.2 Additional Special Items on the Income Statement
8.3 Income Determination
8.4 Changes in Estimates
8.5 Forms of the Income Statement
8.6 An Sample Single-step Income Statement Note
8.7 An Sample Multiple-step Income Statement
8.8 Cost of Goods Sold
CHAPTER TEN ANALYSIS OF FINANCIAL STATEMENTS
KEY TO EXERCISE
REFERENCE
機工版教材
基本信息
書名：實用會計英語
作者： 郭梅
I S B N：978-7-111-45346-8
層次：高職高專
出版社：機械工業出版社
出版時間：2014-3
開本：16開
版次：1
定價： ¥26.0
內容簡介
本書共分10個教學單元，每個單元均包含引導案例、精讀課文、單詞與詞組及其注釋、閱讀材料以及課後習題。所選內容題材涉及會計總論，賬戶與複式記賬，流動資產，非流動資產，負債，所有者權益，收入、費用和利潤，資產負債表，損益表，現金流量表。本書充分體現了高等職業教育的特色，理論內容以“必需、夠用”為度，突出了實用性。 本書可作為大專院校專科財務會計類專業師生的教材及參考用書，也可作為各類會計從業人員的參考用書。目錄
第2版前言
第1版前言
Unit 1 General Introduction to
Accounting 1.1 Origin and Development of
Accounting
1.2 Accounting Entity
1.3 Accounting Assumptions
1.4 Quality Requirements of Accounting Information
Assignment
Reading Material
Unit 2 Accounting Equation and
DoubleEntry 2.1 Accounting Title and
Accounts
2.2 Accounting Elements and Accou
nting Equation
2.3 Double Entry
2.4 Accounting Circle
Assignment
Reading Material
Unit 3 Current Assets
3.1 Cash
3.2 Receivables
3.3 Inventories
Assignment
Reading Material
Unit 4 Noncurrent Assets
4.1 LongTerm Investment
4.2 Fixed Assets
4.3 Intangible Assets
Assignment
Reading Material
Unit 5 Liabilities
5.1 Current Liabilities
5.2 Longterm Liabilities
Assignment
Reading Material
Unit 6 Owners Equity
6.1 Capital Stock
6.2 Retained Earnings
Assignment
Reading Material
Unit 7 Revenue,Expenses and
Profit 7.1 Revenue
7.2 Expenses
7.3 Profit
Assignment
Reading Material
Unit 8 Balance Sheet
8.1 Conception of Balance Sheet
8.2 Components of Balance
Sheet
8.3 How to Prepare Balance
Sheet
Assignment
Reading Material
Unit 9 Income Statement
9.1 Conception of Income
Statement
9.2 Components of Income
Statement
9.3 How to Prepare Income
Statement
Assignment
Reading MaterialUnit 10 Statement of Cash
Flow 10.1 Conception of Statement of Cash
Flow
10.2 Structure of Statement of Cash
Flow
10.3 How to Prepare Statement of Cash
Flow
Assignment
Reading Material
APPENDIX
Appendix Ⅰ 參考答案
Appendix Ⅱ 課文參考譯文
Appendix Ⅲ 專業辭彙表
參考文獻
第1版前言
Unit 1 General Introduction to
Accounting 1.1 Origin and Development of
Accounting
1.2 Accounting Entity
1.3 Accounting Assumptions
1.4 Quality Requirements of Accounting Information
Assignment
Reading Material
Unit 2 Accounting Equation and
DoubleEntry 2.1 Accounting Title and
Accounts
2.2 Accounting Elements and Accou
nting Equation
2.3 Double Entry
2.4 Accounting Circle
Assignment
Reading Material
Unit 3 Current Assets
3.1 Cash
3.2 Receivables
3.3 Inventories
Assignment
Reading Material
Unit 4 Noncurrent Assets
4.1 LongTerm Investment
4.2 Fixed Assets
4.3 Intangible Assets
Assignment
Reading Material
Unit 5 Liabilities
5.1 Current Liabilities
5.2 Longterm Liabilities
Assignment
Reading Material
Unit 6 Owners Equity
6.1 Capital Stock
6.2 Retained Earnings
Assignment
Reading Material
Unit 7 Revenue,Expenses and
Profit 7.1 Revenue
7.2 Expenses
7.3 Profit
Assignment
Reading Material
Unit 8 Balance Sheet
8.1 Conception of Balance Sheet
8.2 Components of Balance
Sheet
8.3 How to Prepare Balance
Sheet
Assignment
Reading Material
Unit 9 Income Statement
9.1 Conception of Income
Statement
9.2 Components of Income
Statement
9.3 How to Prepare Income
Statement
Assignment
Reading MaterialUnit 10 Statement of Cash
Flow 10.1 Conception of Statement of Cash
Flow
10.2 Structure of Statement of Cash
Flow
10.3 How to Prepare Statement of Cash
Flow
Assignment
Reading Material
APPENDIX
Appendix Ⅰ 參考答案
Appendix Ⅱ 課文參考譯文
Appendix Ⅲ 專業辭彙表
參考文獻
清華雙色版
書名：實用會計英語
出版社：清華大學出版社
ISBN：9787302361343
定價：27元
印刷日期：2014-5-19
內容簡介：
本書以作者編著的在華外企財務人員的財會培訓講義為藍本，針對會計專業英語的核心能力，確立了會計英語4大崗位、7大核心技能、26個分解技能點、54個會計專業英語點，精煉了會計實務中所必需的會計專業英語知識與技能。選用單詞巧記、情景模擬、口語對話、句型翻譯、角色扮演、案例分析、綜合模擬項目訓練等豐富的方法，通過會計英語在服務業、商業和製造業三大行業的套用，達到預期的知識傳達與能力訓練的目標。本書還科學地融入了英國、美國、加拿大、澳大利亞等在國際會計領域較具影響力的會計執業資格考試的內容，很適合作為入門教材為會計人員參加ACCA、AICPA等考試打基礎，為計畫去海外攻讀財會類專業的人員提供知識儲備。
本書適合涉外會計、外貿會計專業的高職生，國際經濟與貿易、國際工商管理等專業的本科生作為教材使用，也可作為外企財會人員準備和從事英語會計工作的培訓教材或參考用書。
本書適合涉外會計、外貿會計專業的高職生，國際經濟與貿易、國際工商管理等專業的本科生作為教材使用，也可作為外企財會人員準備和從事英語會計工作的培訓教材或參考用書。
內容特色：
本書圖文並茂，採用雙色印刷；針對高職學生特點，教材內容以會計基礎知識的介紹為主，以會計專業辭彙教學為核心，重點培養學生對簡單會計英語資料的認讀能力；精心選擇英語句式和辭彙，避免大段落、長句子、難單詞，儘量選擇國際通行的、規範的、簡明的會計語言，提高學生的學習興趣；書中配有豐富的、針對性極強的大量習題和擴展知識，強化學生對應知應會會計術語的理解和掌握；本書配有與英語課文對應的中文翻譯內容和習題答案，方便教師教學和學生自學。
作者特色：
本書編者均是從事會計專業英語教學、外企職員財會英語培訓及ACCA(英國特許公認會計師)考前培訓近10年的老師與外企財務主管，擁有海外財會專業求學與教學經歷，不僅熟悉中外會計專業知識，還具備豐富的會計英語教學與實踐經驗。
