出版社：高等教育出版社
年代：2014
定价：35.8
本书是“十二五”职业教育国家规划教材。本教材基本上遵循了技能型人才成长规律，能够与职业标准对接，着力培养了解国际会计准则与制度，懂得会计专业术语，能够看懂英文会计报表并且能用英语进行简单记账和专业会话的应用型会计人才。
Unit 1 An Introduction to Accounting
1.1 The History and Development of Accounting
1.2 The Nature of Accounting
1.3 Users of Accounting Information
1.4 Accounting Profession
1.5 Managerial Accounting and Financial Accounting
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
Reading Material
Unit 2 Recording Business Transactions
2.1 Types of Business Entities
2.2 The Accounting Equation
2.3 Double-Entry Bookkeeping
2.4 Recording Business Transactions
2.5 Illustrative Problem
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
Reading Material
Unit 3 Accounting Cycle and Processes
3.1 The Accounting Cycle
3.2 Source Documents
3.3 The Ledgers
3.4 The Journals
3.5 The Financial Statements
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
Reading Material
Unit 4 Cash and Receivables
4.1 Cash
4.2 The Bank Account: a Control Device
4.3 Accounts Receivable
4.4 Notes Receivable
4.5 Accounting for Bad Debts
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
Reading Material
Unit 5 Inventory
5.1 The Concept of Inventory
5.2 Inventory System
5.3 Inventory Costing Methods
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
Reading Material
Unit 6 Long-Lived Assets
6.1 Types of Assets
6.2 Fixed Assets
6.3 Depreciation of Fixed Assets
6.4 Disposing of Fixed Assets
6.5 Natural Resources and Intangible
Assets
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
Reading Material
Unit 7 Liabilities and Shareholders' Equity
7.1 Types of Liabilities
7.2 Current Liabilities
7.3 Non-current Liabilities
7.4 Share Capital
7.5 Shareholders' Equity
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
Reading Material
Unit 8 The Measurement of Business Income
8.1 Revenues and Expenses
8.2 Business Income
8.3 Some Generally Accepted Accounting Principles ( GAAP)
8.4 Adjustments to the Accounts
8.5 Adjusted Trial Balance
8.6 Preparing the Financial Statements from the Adjusted Trial Balance
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
Reading Material
Unit 9 Completing the Accounting Cycle
9.1 Preparation of the Work Sheet
9.2 Uses of the Work Sheet
9.3 Closing the Accounts
9.4 The Operating Cycle for a Merchandising Business
9.5 Accounting Record of the Operating Cycle
9.6 The Accounting Cycle for a Merchandising Business
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
Reading Material
Appendix Ⅰ Reference Versions for Reading Materials
Appendix Ⅱ Answers to Self-Exercises
Appendix Ⅲ Recommended Websites of Accounting
Appendix Ⅳ A List of Reference Book
《实用会计英语（第三版）/“十二五”职业教育国家规划教材》以现代会计理论的最新研究成果和国际会计准则为指导，以西方财务会计体系为基础，结合我国会计实践工作，将国内外财务会计教学内容相结合，综述了会计的历史与发展、含义、会计信息使用和会计职业等基础知识；从会计专业的角度，用英语全面系统地阐述了会计核算的基本经济业务、基本方法、基本程序和基本技能，并对财务会计与管理会计的关系做了简明扼要的介绍。
《实用会计英语（第三版）/“十二五”职业教育国家规划教材》内容主要包括：会计介绍；会计基础知识（会计恒等式与账户、交易记录、分类账与日记账、基本会计报表等）；会计核算（资产、负债、所有者权益的核算）；会计循环等。
《实用会计英语（第三版）/“十二五”职业教育国家规划教材》不仅可作为高等职业教育会计专业和其他经济管理类专业“专业英语”课程的教材，也可供社会在职涉外会计人员以及有志于参与国外会计资格证书考试的人员学习、使用。
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| 书名 | 实用会计英语站内查询相似图书 | ||
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| 出版地 | 北京 | 出版单位 | 高等教育出版社 |
| 版次 | 3版 | 印次 | 1 |
| 定价(元) | 35.8 | 语种 | 简体中文 |
| 尺寸 | 26 × 19 | 装帧 | 平装 |
| 页数 | 印数 | 3000 | |
实用会计英语是高等教育出版社于2014.7出版的中图分类号为 H31 的主题关于 会计－英语－高等职业教育－教材 的书籍。