会计英语

出版时间:2009-1   出版时间:清华大学出版社有限公司   作者:李宗顺 编   页数:225  
封面图片

会计英语
前言

  为适应高职高专特殊用途英语教学的需要,我们编写了这本会计人员用英语交流为主要内容的教材,供高职高专院校公共英语学习阶段之后的会计专业英语课程使用。本书编写工作所贯穿的原则是:在加强英语语言基础和提高基本技能的同时,重视培养学生实际使用英语进行交际的能力。教材中既有会计理论的学习(如会计准则、会计账户、会计簿记等),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。  本书第1章为会计概述,第2章为会计假设和会计原则,第3章为会计要素,第4章为账户,第5章为借贷记账法,第6章为经济业务与会计等式,第7章为会计凭证,第8章为会计账簿,第9章为会计循环,第10章为基本财务报表,第11章为财务报表分析,第12章为会计法,第13章为管理会计知识,第14章为审计知识,第15章为税务会计。前11章为必学内容,后4章为选学内容,可根据每个学校教学进度不同选学,或布置学生自学,便于教师安排授课计划。  本书由李宗顺任主编,高萍、赵燕任副主编。李宗顺负责后7章内容的编写和全书文稿的整理、统稿及词汇的审定编写,高萍负责1、2、3、4章的编写,赵燕负责5、6、7、8章的编写。山东经贸职业学院会计系王春萍老师对本书会计专业知识进行了审核,会计系主任侯君邦给予了大力支持,我们谨表示衷心的感谢。  由于编者水平有限,书中难免有差错,我们殷切期望同行和使用教材的师生对本书提出宝贵意见。
内容概要

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。
书籍目录

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……

章节摘录

  GAAP  There
are
general
rules
and
concepts
that
govern
the
field
of
accounting.
These
general
rules-referred
to
as
basic
accounting
principles
and
guidelines
——
form
the
groundwork
on
which
more
detailed,
complicated,
and
legalistic
accounting
rules
are
based.
The
phrase
"generally
accepted
accounting
principles"
(GAAP)
consist
of
three
important
sets
of
rules:the
basic
accounting
principles
and
guidelines;the
detailed
rules
and
standards
issued
by
FASB
and
its
predecessor
the
Accounting
Principles
Board
(APB)

and
the
generally
accepted
industry
practices.  If
a
company
distributes
its
financial
statements
to
the
public,
it
is
required
to
follow
generally
accepted
accounting
principles
in
the
preparation
of
those
statements.
Furthermore,
if
a
companys
stock
is
publicly
traded,
federal
law
requires
the
companys
financial
statements
be
audited
by
independent
public
accountants.
Both
the
companys
management
and
the
independent
accountants
must
certify
that
the
financial
statements
and
the
related
notes
to
the
financial
statements
have
been
prepared
in
accordance
with
GAAP.  GAAP
is
exceedingly
useful
because
it
attempts
to
standardize
and
regulate
accounting
definitions,
assumptions,
and
methods.
Because
of
generally
accepted
accounting
principles,
we
are
able
to
assume
that
there
is
consistency
from
year
to
year
in
the
methods
used
to
prepare
a
companys
fimancial
statements.
Although
variations
may
exist,
we
can
make
reasonably
confident
conclusions
when
comparing
one
company
to
another,
or
comparing
one
companys
financial
statistics
to
the
statistics
for
its
industry.
Over
years
the
generally
accepted
accounting
principles
have
become
more
complex
because
financial
transactions
have
become
more
complex.

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专业英语
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相关评论与评分
  •     正版,帮朋友买的
  •     内容非常好,看起来比较累
  •     很不错的 推荐,可惜没有汉语翻译
  •     总体不错,真是简明教程
  •     讲解很详细,阅读原汁原味的英语文章更有趣。
  •     质量很好,可以买来看看。很有用哦
  •     朗文词典就是经典。特好查单词,我是买来当教科书的
  •     对于基础差一点的很有用,买来速成工作英语的。
  •     还没看,有在课堂上的感觉。
  •     书质量不错,适合自学
  •     兄弟,讲解也不是特别详细
  •     帮朋友买的。他说很不错呢。
    可以提高英语,希望能对翻译考试有所帮助。
  •     读之有味,快递还行
  •     不错的一本书,加油
  •     超大一本,而且字很清楚
  •     侧面看差不多都快到正方形了……作为翻译时看某些特有词汇有些参考价值……而且还能防身……,不过这本书还是不错~
  •     直接默写了一遍!,就是纸质差了点
  •     就是来的有点慢,运达速度很快
  •     朗文英语词典内容很丰富,不适合学设计专业的
  •     北师考研必备,主要适合有点基础的同学。
 

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