会计英语

Debit-credit BookkeepingUnit 4 Accounting Vouchers Section Ⅰ Source Documents Section Ⅱ Bookkeeping Vouchers Extended Reading Accounting Source DocumentsUnit 5 Accounting Books Section Ⅰ Journals Section Ⅱ Ledgers Extended Reading The General LedgerUnit 6 Accounting Cycle Section Ⅰ Definition of Accounting Cycle Section Ⅱ Process of Accounting Cycle Extended Reading How to Find Errors by Preparing Trial BalanceUnit 7 Current Assets Section Ⅰ Cash Section Ⅱ Accounts Receivable Section Ⅲ Inventory Extended Reading Short-term InvestmentUnit 8 Long-term Assets Section Ⅰ Long-term Investment Section Ⅱ Fixed Assets Section Ⅲ Intangible Assets Extended Reading Depreciation MethodsUnit 9 Liabilities Section Ⅰ Current Liabilities Section Ⅱ Long-term Liabilities Extended Reading ALMUnit 10 Owner's Equity Section Ⅰ Ownerships of Business Entity Section Ⅱ Capital Stock Section Ⅲ Retained Earnings Extended Reading Return on EquityUnit 11 Financial Statements Section Ⅰ Balance Sheet Section Ⅱ Income Statement Section m Statement of Cash Flows Extended Reading Objectives of Financial StatementsUnit 12 Analysis of Financial Statements Section Ⅰ Purpose of Financial Statement Analysis Section Ⅱ Methods of Financial Statement Analysis Section Ⅲ Basic Financial Ratios Extended Reading A General Perspective on Financial Statement AnalysisAppendix Chinese-English Bilingual Version of Account Title for Business EnterprisesReferences

根据当前各高等财经职业院校专业英语的课时设置状况，本教材共分为12单元。每单元包括知识要点介绍、对话、课文、词汇注释、单元总结、课后练习、拓展阅读等七大部分，层次分明，环节明晰。在课文学习中加入了“温馨提示”和“想一想”环节，培养学生的独立思考能力。在课后练习部分适当加入了会计技能能力测试，诱导学生加强专业英语知识在会计技能操作上的应用。拓展阅读部分供有兴趣的学生通过课后附加的理解问题自我学习检查。