会计专业英语

Unit1Accounting：Its Foundation1.1What is Accounting?1.2Who Uses Accounting Data1.3Accounting Conventions or Assumptions1.4Basic Accounting Equation1.5Effects of Changes in the Economic Business on the AccountingEquation1.6Financial StatementKey Words and ExpressionsExercisesExtended ReadingUnit2The Recording Process2.1Double Entry2.2The Account2.3Debits and Credits2.4Steps in the Recording Process2.5The Journal2.6The Ledger2.7Posting2.8The Trial BalanceKey Words and ExpressionsExercisesExtended ReadingUnit3Adjusting the Accounts3.1AccrualBasis VS.CashBasis Accounting3.2The Basics of Adjusting Entries3.3Types of Adjusting Entries3.4Adjusting Entries for Prepayments3.5Adjusting Entries for Accurals3.6The Adjusted Trial BalanceKey Words and ExpressionsExercisesExtended ReadingUnit4Completion of the Accounting Cycle4.1Preparing Closing Entries4.2Preparing Postclosing Trial Balance4.3Correcting Entries—an Avoidable Step4.4Classed Balance SheetKey Words and ExpressionsExercisesExtended ReadingUnit5Current Assets5.1Cash and Cash Equivalents5.2Accounts Receivable5.3InventoryKey Words and ExpressionsExercisesExtended ReadingUnit6LongTerm Assets6.1PIant and Equipment(Fixed Assets)6.2Intangible AssetsKey Words and ExpressionsExercisesExtended ReadingUnit7Liabilities7.1Current Liabilities7.2Longterm LiabilitiesKey Words and ExpressionsExercisesExtended ReadingUnit8Owner’s Equity8.1Accounting for Single Proprietorship8.2Accounting for CorporationKey Words and ExpressionsExercisesExtended ReadingUnit9Measurement of Bussiness Income9.1Revenue9.2Expense9.3Business IncomeKey Words and ExpressionsExercisesExtended ReadingUnit10Financial Statements10.1Balance Sheet10.2Income Statement10.3The Statement of Owner’s Equity10.4The Statement of Cash FlowsKey Words and ExpressionsExercisesExtended ReadingA List of Reference Book

本教材在编写时注重国际会计准则与中国会计准则的结合，集会计基础和会计实务为一体，体系完整，结构合理，通俗易懂，深入浅出，适用面广《会计专业英语》着眼于如何培养具有良好的外语能力及知识结构的国际化会计人才，因此改革会计英语的教学方法，调整教育内容，开阔学生的知识面，不断更新知识，以适应日新月异的客观环境的需要。　　本教材在编写时注重国际会计准则与中国会计准则的结合，集会计基础和会计实务为一体，体系完整，结构合理，通俗易懂，深入浅出，适用面广；内容充实，习题丰富，难易适中；案例具体，解释详细，思路清晰。不仅适合合高职院校会计专业的学生学习外，还适合有初步会计基础的社会人才进行自学。