会计英语

目 录

Unit 1 Accounting Principles1

Unit 2 Accounting System8

Unit 3 Accounting Equation and Transactions15

Unit 4 Accounts and Books24

Unit 5 Accounts Classification34

Unit 6 Accounting Cycle41

Unit 7 Financial Statements55

Unit 8 Statement of Changes in Financial Positions64

Unit 9 Cash and Temporary Investment71

Unit 10 Receivables81

Unit 11 Inventories91

Unit 12 Tangible and Intangible Asset100

Unit 13 Long-term Investments110

Unit 14 Current Liabilities and Long-term Debts116

Unit 15 Capital Stock and Treasury Stock123

Unit 16 Retained Earnings and Dividends131

Unit 17 Accounting for Manufacturing Operation137

Unit 18 Cost Accounting144

Unit 19 Relevant Costs148

Unit 20 Managerial Accounting153

Unit 21 Accounting for Inflation159

Unit 22 Audit Report163

Unit 23 Financial Statement Interpreting168

Unit 24 International Accounting180

Unit 25 Application for Accounting Position186

Unit 26 Psychological Pressure in Accounting Workplace192

本书介绍了会计类专业有关的英语知识，包括会计原则、会计系统、会计等式、账户与账簿、会计分类、会计循环、财务状况、现金与短期投资、应收款项、存货、有形资产与无形资产、长期投资、流动负债与长期负债，股本及库存股份、留存收益及股利等。本书可作为高职高专院校会计类专业的英语教材，也可作为会计人员的自学参考书。本教材配套参考答案。【作者简介】1998年毕业于西南财经大学会计学，经济学学士。高级会计师。重庆华腾实业有限公司从事财务管理工作。著作方向：会计、英语类。