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我國加入WTO后,隨著我國經濟的快速發展,社會呼喚、企業需要、市場急需大批精通會計英語的專門人才,這也正是本書出版的目的和意義。本書以企業財會活動為主線,深入淺出地介紹會計英語的制單、記賬、核算、會計業務、財務管理及審計等知識技能;并以實際工作需要為核心,突出高職教育的特點,采用了單元制模塊寫法,具體形式包括:學習目標、對話、閱讀、常用語句、口語練習、自測練習等環節。
由于本書具有內容翔實、貼近實際、實用性強,且采取新穎統一的格式化體例設計,因此不僅適用于高等院校會計、財務管理、審計、經濟管理等專業的教學,也可以作為廣大財會從業者的在崗培訓教材,對于廣大社會讀者也是一本有益的專業讀物。
由于本書具有內容翔實、貼近實際、實用性強,且采取新穎統一的格式化體例設計,因此不僅適用于高等院校會計、財務管理、審計、經濟管理等專業的教學,也可以作為廣大財會從業者的在崗培訓教材,對于廣大社會讀者也是一本有益的專業讀物。
目次
Unit 1 Basic Knowledge of Accounting
Dialogue
Section 1 What is accounting
Section 2 Accounting Elements & Accounting Equation
Section 3 T account & Double-entry System
Section 4 The Ledger and Chart of Accounts
Section 5 Journalizing and Posting Entries
應用專欄
Useful Expressions
Additional Reading Material
Oral Practices
Self-test Exercises
參考譯文
Unit 2 Current Assets
Dialogue: Cash Managemem
Section 1 Cash and Cash Equivalents
Section 2 Accounts Receivable
Section 3 Inventory
Section 4 Short- term Investment
應用專欄
Useful Expressions
Additional Reading Material
Oral practices
Self-test Exercises
參考譯文
Unit 3 Long-term Assets
Dialogue
Section 1 Fixed Assets
Section 2 Depreciation of Fixed Assets
Section 2 Intangible Assets
應用專欄
Useful Expressions
Additional Reading Material.
Oral Practices
Self-test Exercises
參考譯文
Unit 4 Liabilities
Dialogue
Section 1 Current Liabilities
Section 2 Long-term Liabilities
應用專欄
Useful Expressions
Additional Reading Material
Oral Practices
Self-test Exercises
參考譯文
Unit 5 Owners Equity
Dialogue: The accounting of Owners Equity
Section 1 Ownerships of Business Entities
Section 2 Sole Proprietorship and Partnerships Accounting
Section 3 Righis and Privilege of Shareholders
Section 4 Capital vs. Retained Earnings.
Section 5 Issuance of Shares
Section 6 Retained Earnings
應用專欄
Useful Expressions
Additional Reading Material
Oral Practices
……
Unit 6 Revenue&Expense
Unit 7 FinanciaI Statements
Unit 8 InterDretations of financial statements
Unit 9 Cost Accounting and Management Accounting
Unit 10 Auditing
附錄A 常用詞匯匯編
附錄B 會計報表匯編
附錄C 財務比率術語英文詳解
附錄D 企業會計準則——基本準則中英文對照
附錄E 原版英文求職信:應聘會計師事務所
參考答案
參考文獻
Dialogue
Section 1 What is accounting
Section 2 Accounting Elements & Accounting Equation
Section 3 T account & Double-entry System
Section 4 The Ledger and Chart of Accounts
Section 5 Journalizing and Posting Entries
應用專欄
Useful Expressions
Additional Reading Material
Oral Practices
Self-test Exercises
參考譯文
Unit 2 Current Assets
Dialogue: Cash Managemem
Section 1 Cash and Cash Equivalents
Section 2 Accounts Receivable
Section 3 Inventory
Section 4 Short- term Investment
應用專欄
Useful Expressions
Additional Reading Material
Oral practices
Self-test Exercises
參考譯文
Unit 3 Long-term Assets
Dialogue
Section 1 Fixed Assets
Section 2 Depreciation of Fixed Assets
Section 2 Intangible Assets
應用專欄
Useful Expressions
Additional Reading Material.
Oral Practices
Self-test Exercises
參考譯文
Unit 4 Liabilities
Dialogue
Section 1 Current Liabilities
Section 2 Long-term Liabilities
應用專欄
Useful Expressions
Additional Reading Material
Oral Practices
Self-test Exercises
參考譯文
Unit 5 Owners Equity
Dialogue: The accounting of Owners Equity
Section 1 Ownerships of Business Entities
Section 2 Sole Proprietorship and Partnerships Accounting
Section 3 Righis and Privilege of Shareholders
Section 4 Capital vs. Retained Earnings.
Section 5 Issuance of Shares
Section 6 Retained Earnings
應用專欄
Useful Expressions
Additional Reading Material
Oral Practices
……
Unit 6 Revenue&Expense
Unit 7 FinanciaI Statements
Unit 8 InterDretations of financial statements
Unit 9 Cost Accounting and Management Accounting
Unit 10 Auditing
附錄A 常用詞匯匯編
附錄B 會計報表匯編
附錄C 財務比率術語英文詳解
附錄D 企業會計準則——基本準則中英文對照
附錄E 原版英文求職信:應聘會計師事務所
參考答案
參考文獻
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