实用会计英语

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 MaterialUnit 2 Accounting Equation and DoubleEntry 2.1 Accounting Title and Accounts 2.2 Accounting Elements and Accounting Equation 2.3 Double Entry 2.4 Accounting Circle Assignment Reading MaterialUnit　3 Current Assets 3.1 Cash 3.2 Receivables 3.3 Inventories Assignment Reading MaterialUnit 4 Noncurrent Assets 4.1 LongTerm Investment 4.2 Fixed Assets 4.3 Intangible Assets Assignment Reading MaterialUnit 5 Liabilities 5.1 Current Liabilities 5.2 Longterm Liabilities Assignment Reading MaterialUnit 6 Owners Equity 6.1 Capital Stock 6.2 Retained Earnings Assignment Reading MaterialUnit 7 Revenue,Expenses and Profit 7.1 Revenue 7.2 Expenses 7.3 Profit Assignment Reading MaterialUnit 8 Balance Sheet 8.1 Conception of Balance Sheet 8.2 Components of Balance Sheet 8.3 How to Prepare Balance Sheet Assignment Reading MaterialUnit 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 MaterialAPPENDIX Appendix Ⅰ 参考答案 Appendix Ⅱ 课文参考译文 Appendix Ⅲ 专业词汇表参考文献

郭梅、郭丽芳主编的《实用会计英语（第2版）》共分10个教学单元，每个单元均包含引导案例、精读课文、单词与词组及其注释、阅读材料以及课后习题。所选内容题材涉及会计总论，账户与复式记账，流动资产，非流动资产，负债，所有者权益，收入、费用和利润，资产负债表，损益表，现金流量表。本书充分体现了高等职业教育的特色，理论内容以“必需、够用”为度，突出了实用性。 《实用会计英语（第2版）》是普通高等教育“ 十一五”国家级规划教材之一，可作为大专院校专科财务会计类专业师生的教材及参考用书，也可作为各类会计从业人员的参考用书。