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简介
《高等院校经济管理类“十二五”重点规划教材：会计英语》的宗旨是在财务会计领域为读者在汉语和英语之间架起一座桥梁，对具有会计教育背景的读者来说，学习本教材可以增强用英语表达会计问题的能力，同时加深对会计知识的理解；对具有一定英语能力的非会计专业人士来说，通过阅读本教材可以学到基本的会计知识，扩大自己的英语词汇量，也可以进一步增强英语的应用能力。为此，本教材将致力于囊括会计领域的常用词汇和专业术语，为基本概念、原则和方法提供准确的英语表达方法，引领读者专注于学习会计理论和实务的英语表达，从而提高口头和书面的英语表达能力，而不把重点放在具体的会计程序操作方面，因为国内已经引进的会计与审计的原版教材已经能够满足这种需求。
目录
Chapter 1 An Overview of AccountingUnit 1 Accounting:the Language of BusinessUnit 2 Accounting Assumptions and Basis of AccountingUnit 3 Accounting PrinciplesUnit 4 Quality Characterstics of Accounting
InformationChapter 2 Accounting Elements and Double-entry
AccountingUnit 1 Elements of Financial StatementsUnit 2 Accounting Equation and Double-entry AccountingChapter 3 Accounting CycleUnit 1 Procedures Used in the Accounting CycleUnit 2 Journals & Journalizing TransactionsUnit 3 Accounts and LedgersUnit 4 Adjusting ProceduresUnit 5 Closing ProcessUnit 6 The Trial BalanceChapter 4 Current AssetsUnit 1 CashUnit 2 ReceivablesUnit 3 InventoriesChapter 5 InvestmentsUnit 1 An Overview of InvestmentsUnit 2 Financial Assets Held for TradingUnit 3 Held-to-maturity InvestmentsUnit 4 Available-for-sale Financial AssetsUnit 5 Long-term Equity InvestmentsChapter 6 Non-current AssetsUnit 1 Plant and EquipmentUnit 2 Depreciation of Plant AssetsUnit 3 Intangible AssetsUnit 4 Natural ResourcesChapter 7 LiabilitiesUnit 1 Current LiabilitiesUnit 2 Non-current LiabilitiesChapter 8 Owners' EquityUnit 1 Forms of Business OrganizationsUnit 2 Accounting for Owners' Equity in Different Forms of
OrganizationChapter 9 Revenues and ExpensesUnit 1 RevenuesUnit 2 ExpensesChapter 10 Fiancial StatementsUnit 1 Balance SheetUnit 2 Income StatementUnit 3 Statement of Retained Earnings & Statement of
Changes in Owners'EquityUnit 4 Cash Flow StatementUnit 5 Disclosure Notes to Financial StatementsUnit 6 Analysis of Finacial Statements附录一 参考译文附录二 参考答案 显示全部信息
InformationChapter 2 Accounting Elements and Double-entry
AccountingUnit 1 Elements of Financial StatementsUnit 2 Accounting Equation and Double-entry AccountingChapter 3 Accounting CycleUnit 1 Procedures Used in the Accounting CycleUnit 2 Journals & Journalizing TransactionsUnit 3 Accounts and LedgersUnit 4 Adjusting ProceduresUnit 5 Closing ProcessUnit 6 The Trial BalanceChapter 4 Current AssetsUnit 1 CashUnit 2 ReceivablesUnit 3 InventoriesChapter 5 InvestmentsUnit 1 An Overview of InvestmentsUnit 2 Financial Assets Held for TradingUnit 3 Held-to-maturity InvestmentsUnit 4 Available-for-sale Financial AssetsUnit 5 Long-term Equity InvestmentsChapter 6 Non-current AssetsUnit 1 Plant and EquipmentUnit 2 Depreciation of Plant AssetsUnit 3 Intangible AssetsUnit 4 Natural ResourcesChapter 7 LiabilitiesUnit 1 Current LiabilitiesUnit 2 Non-current LiabilitiesChapter 8 Owners' EquityUnit 1 Forms of Business OrganizationsUnit 2 Accounting for Owners' Equity in Different Forms of
OrganizationChapter 9 Revenues and ExpensesUnit 1 RevenuesUnit 2 ExpensesChapter 10 Fiancial StatementsUnit 1 Balance SheetUnit 2 Income StatementUnit 3 Statement of Retained Earnings & Statement of
Changes in Owners'EquityUnit 4 Cash Flow StatementUnit 5 Disclosure Notes to Financial StatementsUnit 6 Analysis of Finacial Statements附录一 参考译文附录二 参考答案 显示全部信息
Accounting in English
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