会计英语

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

应用专栏

Useful Expressions

Additional Reading Material

Oral Practices

Self-test Exercises

参考译文

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

应用专栏

Useful Expressions

Additional Reading Material

Oral practices

Self-test Exercises

参考译文

Unit 3 Long-term Assets

Dialogue

Section 1 Fixed Assets

Section 2 Depreciation of Fixed Assets

Section 2 Intangible Assets

应用专栏

Useful Expressions

Additional Reading Material.

Oral Practices

Self-test Exercises

参考译文

Unit 4 Liabilities

Dialogue

Section 1 Current Liabilities

Section 2 Long-term Liabilities

应用专栏

Useful Expressions

Additional Reading Material

Oral Practices

Self-test Exercises

参考译文

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

应用专栏

Useful Expressions

Additional Reading Material

Oral Practices

Self-Test Exercises

参考译文

Unit 6 Revenue＆Expense

Dialogue

Section 1 Revenue

Section 2 Expenses

应用专栏

Useful Expressions

Additional Reading Material

0ral Practices

Self-test exercises

参考译文

Unit 7 Financial Statements

Dialogue：What is Balance Sheet

Section 1 Balance Sheet

Section 2 the Income Statement

Section 3 Cash Flow Statement

应用专栏

Useful Expressions

Additional Reading Material

Oral Practices

Self-test Exercises

参考译文

Unit 8 Interpretations of financial statements

Dialogue

Section 1 Introduction to Financial Analysis

Section 2 Limitations of financial ratio analysis

应用专栏

Useful Expressions

Additional Reading Material

0ral Practices

Self-test Exercises

参考译文

Unit 9 Cost Accounting and Management Accounting

Dialogue

Section 1 Cost Elemems

Section 2 Cost Accounting-A Concept Emphasis

Section 3 Management Accounting

Section 4 Cost-Volume-Profit Analysis

应用专栏

Useful Expressions

Additional Reading Material

0ral Practices

Self-Test exercises

参考译文

Unit 10 Auditing

Dialogue

Section 1 Introduction of Modem

Auditing

Section 2 the Process of Auditing

Section 3 Audit Report

应用专栏

Useful Expressions

Additional Reading Material

Oral Practices

Self-test Exercises

参考译文

附录A 常用词汇汇编

附录B 会计报表汇编

附录C 财务比率术语英文详解

附录D 企业会计准则——基本准则中英文对照

附录E 原版英文求职信：应聘会计师事务所

参考答案

参考文献

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