实用会计英语

Unit 1 An Introduction to Accounting

1.1 The History and Development of Accounting

1.2 The Nature of Accounting

1.3 Users of Accounting Information

1.4 Accounting Profession

1.5 Managerial Accounting and Financial Accounting

Solutions to Activities

Accounting Vocabulary

Summary

Self-Exercises

Reading Material

Unit 2 Recording Business

2.1 Types of Business Entities

2.2 The Accounting Equation

2.3 Double-Entry Bookkeeping

2.4 Recording Business Transactions

2.5 Illustrative Problem

Solutions to Activities

Accounting Vocabulary

Summary

Self-Exercises

Reading Material

Unit 3 Accounting Cycle and Processes

3.1 The Accounting Cycle

3.2 Source Documents

3.4 The Joumals

3.5 The Financial Statements

Solutions to Activities

Accounting Vocabulary

Self-Exercises

Reading Material

Unit 4 Cash and Receivables

4.1 Cash

4.2 The Bank Account： a Control Device

4.3 Accounts Receivable

4.4 Notes Receivable

4.5 Accounting for Bad Debts

Solutions to Activities

Accounting Vocabulary

Summary

Self-Exercises

Reading Material

Unit 5 Inventory

5.1 The Concept of Inventory

5.2 Inventory System

5.3 Inventory Costing Methods

Solutions to Activities

Accounting Vocabulary

Summary

Self-Exercises

Reading Material

Unit 6 Long-Lived Assets

6.1 Types of Assets

6.2 Fixed Assets

6.3 Depreciation of Fixed Assets

6.4 Disposing of Fixed Assets

6.5 Natural Resources and Intangible

Solutions to Activities

Accounting Vocabulary

Summary

Self-Exercises

Reading Material

Unit 7 Liabilities and Shareholders' Equity

7.1 Types of Liabilities

7.2 Current Liabilities

7.3 Non-current Liabilities

7.4 Shareholders Captial

7.5 Shareholders' Equity

Solutions to Activities

Accounting Vocabulary

Summary

Self-Exercises

Reading Material

Unit 8 The Measurement of Business Income

8.1 Revenues and Expenses

8.2 Business Income

8.3 Some Generally Accepted Accounting Principles（GAAP）

8.4 Adjustments to the Accounts

8.5 Adjusted Trial Balance N

8.6 Preparing the Financial Statements from the Adjusted Trial Balance

Solutions to Activities

Accounting Vocabulary

Summary

Self-Exercises

Reading Material

Unit 9 Completing the Accounting Cyele

9.1 Preparation of the Work Sheet

9.2 Uses of the Work Sheet

9.3 Closing the Accounts

9.4 The Operating Cycle for a Merchandising Business

9.5 Accounting Record of the Operating Cycle

9.6 The Accounting Cycle for a Merchandising Business

Solutions to Activities

Accounting Vocabulary

Summary

Self-Exercises

Reading Material

Appendix Ⅰ Reference Versions for Reading Materials

Appendix Ⅱ Answers to

Appendix Ⅲ Recommended Websites of Accounting

Appendix Ⅳ A List of Reference Book

《普通高等教育“十一五”国家级规划教材（修订版）：实用会计英语（第2版）》是普通高等教育“十一五”国家级规划教材修订版。
《普通高等教育“十一五”国家级规划教材（修订版）：实用会计英语（第2版）》以现代会计理论的最新研究成果和国际会计准则为指导，以西方财务会计体系为基础，结合我国会计实践工作，将国内外财务会计教学内容相结合，综述了会计的历史与发展、含义、会计信息使用和会计职业等基本知识；从会计专业的角度，用英语全面系统地阐述了会计核算的基本经济业务、基本方法、基本程序和基本技能，并对财务会计与管理会计的关系做了简明扼要的介绍。
《普通高等教育“十一五”国家级规划教材（修订版）：实用会计英语（第2版）》内容主要包括：会计介绍，会计基础知识（会计恒等式与账户、交易记录、分类账与日记账、基本会计报表等），会计核算（资产、负债、所有者权益的核算），会计循环等。
本书不仅可作为高等职业教育会计专业和其他经济管理类专业“专业英语”课程的教材，也可供社会在职涉外会计人员以及有志于参与国外会计资格证书考试的人员学习、使用。