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內容簡介: |
本书的特点如下:
1.内容安排突出能力培养
首先,本书重在培养学生计算能力;其次,培养学生初步掌握经济业务的分析能力和处理能力;再次,培养学生诚实、谨慎的职业操守;最后,培养学生自主学习的能力。
2.编写体例力求简洁明了
本书的编写按学习目标、专业术语、共同探究、随堂小练依据难易程度分为想想、练练等形式、焦点突破、归纳总结等模块展开。为便于学生明确学习任务,课后练习部分分为快速学习含是非、选择等题型、技能练习计算题和简单账务处理等题型、综合运用较复杂的账务处理三大板块,练习内容由点到面、由浅入深,有利于学生迅速、系统地掌握相应的会计岗位英语基础知识与基本技能。
3.配有中文附录辅助教学
本书附录部分对每章学习重点、学习难点、教学方法和学习时间安排加以说明,且附有随堂练习的部分答案以供参考。
4.教学内容可按需组合
若一学期周课时2节,可组合1至3章内容作为教学内容,若一学期周课时4节,可将1至5章内容作为教学内容。建议涉外会计班选择第二方案组织教学,而会计专业其余班级可选择第一方案组织教学。
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目錄:
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Chapter 1
Accounting:Information for Decision Making
■ Overview
■ Do you know
1.1 What Is Accounting
1.2 Role of Accounting in Business
■ Summary
■ Assess Your Progress
Chapter 2
Accounting Equation
■ Overview
■ Do you know
2.1 Previewing Financial Statements
2.2 Accounting Equation
2.3 Use the Accounting Equation to Analyze Transactions
■ Summary
■ Assess Your Progress
Chapter 3
Analyzing and Recording Transaction
■ Overview
■ Do you know
3.1 The Account
3.2 Double-Entry Accounting
3.3 The T-Account
3.4 Increase and Decrease in the Accounts
3.5 Flow of Accounting Data
3.6 Source Documents
3.7 The Journal Entry
3.8 Posting Journal Entries to Ledger
3.9 Trial Balance
■ Summary
■ Assess Your Progress
Chapter 4
Measuring Business Income:The Adjusting Process
■ Overview
■ Do you know
4.1 Purpose of Adjusting
4.2 Identify the Types of Adjustments
4.3 Supplies Used
4.4 Depreciation
4.5 Unearned Revenues
4.6 Accrued Expenses
4.7 Accrued Revenues
4.8 Adjusted Trial Balance
■ Summary
■ Assess Your Progress
Chapter 5
Completing Accounting Cycle
■ Overview
■ Do you know
5.1 Work Sheet
5.2 Closing Process
5.3 Identify Accounts for Closing
5.4 Closing Entries
5.5 Post-Closing Trial Balance
5.6 Reviewing the Accounting Cycle
■ Summary
■ Assess Your Progress
附录:学习指导与练习参考答案
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