简介
《会计英语》是实践校企合作、工学结合的产物，以2006年起用于财会业务流程外包跨国企业员工培训的讲义为蓝本，该讲义在实际教学中经过多轮校验和修改，逐步完善。在认真研究企业会计人员典型工作任务的基础上，打破传统课程体系，根据工作过程有机整合知识点，适应高职和应用型本科学生的认知特点，科学选择载体，既适用于模块教学，又适用于基于工作过程系统化的教学理念。因此，《会计英语》十分适合帮助高职和应用型本科财会类专业和英语专业学生应用英语进行会计知识学习和会计业务实践。
目录
Preface
Chapter 1 Step into World of Accounting
Learning Objectives
1.1 Nature of Business
1.2 Role of Accounting in Business
1.3 Users of Accounting Information
1.4 Types of Accounting
1.5 The Accounting Profession and Careers
1.6 Accountancy Bodies
1.7 Accounting Regulatory System
1.8 Accounting Conceptual Framework
Chapter Summary
Chapter 2 Financial Statements
Learning Objectives
2.1 Financial Statements
2.2 Balance Sheet
2.3 Income Statement
2.4 Cash Flow Statement
2.5 Qualitative Characteristics of Financial Statements
2.6 Definition of Accounting Elements in Financial Statements
2.7 Balance Sheet and Accounting Equation
Chapter Summary
Chapter 3 Double Entry Bookkeeping & Ledger Accounts
Learning Objectives
3.1 Duality Concept
3.2 Double Entry Bookkeeping
3.3 Ledger Accounts
Chapter Summary
Chapter 4 Journalizing, Posting and Trial Balance
Learning Objectives
4.1 Introduction
4.2 Chart of Accounts
4.3 The General Journal
4.4 Journalizing Transactions
4.5 Posting to the Ledger
4.6 Make Trial Balance
Chapter Summary
Chapter 5 Complete The Accounting Cycle
Learning Objectives
5.1 Steps in Accounting Cycle
5.2 Preparing End–of–Period Worksheet
5.3 End-of-Period Adjustment
5.4 Prepare Financial Statements Based on Worksheet
5.5 Closing Entries
Chapter Summary
Chapter 6 Accounting for Merchandising Business
Learning Objectives
6.1 Operating Cycle of Merchandising Business
6.2 Purchase Transactions
6.3 Sales Transactions
6.4 Transportation Costs
6.5 Sales Taxes
6.6 Merchandise Shrinkage
Chapter Summary
Chapter 7 Accounting for Manufacturing Business
Learning Objectives
7.1 Operating Cycle of Manufacturing Business
7.2 Purchase Transactions
7.3 Manufacturing Process
7.4 Sales Transactions
Chapter Summary
Chapter 8 Financial Analysis
Learning Objectives
8.1 Financial Analysis
8.2 Financial Ratios
8.3 Application of Financial Ratios Analysis
8.4 Methods of Financial Analysis
8.5 Limitations of Financial Ratios
Chapter Summary
Chapter 9 Applications of Information Technology
Learning Objectives
9.1 Manual System vs. Computerized System
9.2 Integrated Accounting Packages
9.3 Microcomputer Accounting Packages
9.4 Spreadsheets
9.5 Database Systems
9.6 Accounting Software Solutions
Chapter Summary
Chapter 10 Working as An Accountant
Learning Objectives
10.1 Applying for An Accounting Job
10.2 Get Familiar with Working Environment
10.3 Accounting Related Letters and Statements
10.4 Accounting Related Reports and Documents
Chapter Summary
References
Glossary
Index Useful Accounting Websites
Chapter 1 Step into World of Accounting
Learning Objectives
1.1 Nature of Business
1.2 Role of Accounting in Business
1.3 Users of Accounting Information
1.4 Types of Accounting
1.5 The Accounting Profession and Careers
1.6 Accountancy Bodies
1.7 Accounting Regulatory System
1.8 Accounting Conceptual Framework
Chapter Summary
Chapter 2 Financial Statements
Learning Objectives
2.1 Financial Statements
2.2 Balance Sheet
2.3 Income Statement
2.4 Cash Flow Statement
2.5 Qualitative Characteristics of Financial Statements
2.6 Definition of Accounting Elements in Financial Statements
2.7 Balance Sheet and Accounting Equation
Chapter Summary
Chapter 3 Double Entry Bookkeeping & Ledger Accounts
Learning Objectives
3.1 Duality Concept
3.2 Double Entry Bookkeeping
3.3 Ledger Accounts
Chapter Summary
Chapter 4 Journalizing, Posting and Trial Balance
Learning Objectives
4.1 Introduction
4.2 Chart of Accounts
4.3 The General Journal
4.4 Journalizing Transactions
4.5 Posting to the Ledger
4.6 Make Trial Balance
Chapter Summary
Chapter 5 Complete The Accounting Cycle
Learning Objectives
5.1 Steps in Accounting Cycle
5.2 Preparing End–of–Period Worksheet
5.3 End-of-Period Adjustment
5.4 Prepare Financial Statements Based on Worksheet
5.5 Closing Entries
Chapter Summary
Chapter 6 Accounting for Merchandising Business
Learning Objectives
6.1 Operating Cycle of Merchandising Business
6.2 Purchase Transactions
6.3 Sales Transactions
6.4 Transportation Costs
6.5 Sales Taxes
6.6 Merchandise Shrinkage
Chapter Summary
Chapter 7 Accounting for Manufacturing Business
Learning Objectives
7.1 Operating Cycle of Manufacturing Business
7.2 Purchase Transactions
7.3 Manufacturing Process
7.4 Sales Transactions
Chapter Summary
Chapter 8 Financial Analysis
Learning Objectives
8.1 Financial Analysis
8.2 Financial Ratios
8.3 Application of Financial Ratios Analysis
8.4 Methods of Financial Analysis
8.5 Limitations of Financial Ratios
Chapter Summary
Chapter 9 Applications of Information Technology
Learning Objectives
9.1 Manual System vs. Computerized System
9.2 Integrated Accounting Packages
9.3 Microcomputer Accounting Packages
9.4 Spreadsheets
9.5 Database Systems
9.6 Accounting Software Solutions
Chapter Summary
Chapter 10 Working as An Accountant
Learning Objectives
10.1 Applying for An Accounting Job
10.2 Get Familiar with Working Environment
10.3 Accounting Related Letters and Statements
10.4 Accounting Related Reports and Documents
Chapter Summary
References
Glossary
Index Useful Accounting Websites
English for practical accounting
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