会计英语

Chapter 1 Introduction to Accounting　Section I　 1.1 Definition of Accounting 　1.2 The Importance of Accounting Information　Section II　Reading Material 　The Development of Accounting Chapter 2 Accounting Assumptions and Principles　Section I 　2.1 Accounting Assumptions　 2.2 Accounting Principles　Section II　Reading Material　　GAAP and SAP Accrual Principle and Conservatism Principle

Chapter 1 Introduction to Accounting　Section I　 1.1 Definition of Accounting 　1.2 The Importance of Accounting Information　Section II　Reading Material 　The Development of Accounting Chapter 2 Accounting Assumptions and Principles　Section I 　2.1 Accounting Assumptions　 2.2 Accounting Principles　Section II　Reading Material　　GAAP and SAP Accrual Principle and Conservatism PrincipleChapter 3 Accounting Elements　Section I 　3.1 Assets, Liabilities and Owner's Equity 3.2 Revenue, Expense and Net Earning Section II Reading Material Marketable Securities, Inventory and Fixed AssetsChapter 4 Accounts　Section I　　4.1 Definition of Accounts　 4.2 Account Types　Section II　Reading Material 　Chart of Accounts（会计科目表，账户一览表）　 Subaccount （子账户）Chapter 5 Debit-credit Bookkeeping Section I 5.1 Debit-credit Bookkeeping 5.2 The Rules of Debit and Credit Section II Reading Material 　Microcomputer Accounting SystemsChapter 6 Business Transactions and Accounting Equation Section I 6.1 Business Transactions 6.2 Accounting Equation Section II　 Reading Material Forms of Business OrganizationChapter 7 Accounting Documents　Section I 　7.1 Source Documents　 7.2 Vouchers　Section II　　Reading Material 　The Trial BalanceChapter 8 Account Books Section I 8.1 Journal 8.2 Ledger……

本书是为高职高专会计类专业学生学习专业英语而编写的。在内容的编排上由浅人深，文章难度适中，既有会计理论的学习，又有各种会计报表，情景基本反映公司会计的主要业务，具有较强的实务操作性。 根据教学需要，本书共编写15章，课文涉及会计概述、会计假设和会计原则、会计要素、会计帐户、借贷记账法、经济业务与会计等式、会计凭证、会计账簿、会计循环、基本财务报表、财务报表分析、会计法、管理会计知识、审计知识、税务会计等。 本书适合高职高专会计类专业在校生使用，又可以供会计专业人员学习参考。