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| 內容簡介： |
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本书是为高职高专会计类专业的学生以及在职财会人员编写的专业英语教材，使用本教材的读者应具有中级英语水平，并已修完“会计学原理”和“财务会计”课程。本教材的编写旨在使学生迅速掌握会计通用词汇和西方财务会计基本知识，掌握纯正的会计英语表达，提高使用英文处理会计工作的能力。全书的内容安排如下：课文；词汇及术语表和课文注释；阅读材料；复习题；课文参考译文。
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| 關於作者： |
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严郁，苏州市职业大学商学院会计专业教师，管理学副教授，自2003年开始财会专业课程的教学，近五年教授的课程有：会计英语财经英语，财务管理，审计学等。任教以来发表多篇教学和科研论文，承担多个教学改革项目、科研课题，参与省级会计专业群建设。指导学生在全国大学生企业沙盘模拟经营大赛中多次获奖。2013年赴澳大利亚参加澳洲启思蒙学院教师教育与培训课程并获得澳洲职业教育教师四级证书。
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| 目錄：
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Lesson One Accounting in General
Lesson Two Accounting Elements and Accounting Equation
Lesson Three The Ledger Accounts
Lesson Four Journals
Lesson Five Adjusting Entries
Lesson Six The Basic Financial Statements Prepared by a Business
Lesson Seven Completion of the Accounting Cycle
Lesson Eight Accounting for Merchandising Activities
Lesson Nine Internal Control
Lesson Ten Cash
Lesson Eleven Receivables
Lesson Twelve Inventory
Lesson Thirteen Capital Assets
Lesson Fourteen Current Liabilities
Lesson Fifteen Long-term Liabilities
Lesson Sixteen Accounting for owners'' Equity of Partnerships
Lesson Seventeen Shareholders'' Equity of a Corporation
Lesson Eighteen Corporation Reporting
Lesson Nineteen Using the Information in the Financial Statements
References
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| 內容試閱：
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The Users of Accounting Information
Accounting must consider the needs of the users of financial information.Therefore，accountants need to know who these users are，and their needs for information.The information which a user of financial information needs depends upon the kinds of decisions that he or she makes.The differences in the decisions divide the users of financial information into two broad groups：internal users and external users.
Internal users of accounting information are those who plan，organize，and run a business.They are generally the management of a business.External users are those who work for other organizations but have an interest in and need for information about the financial position and performance of the company.These include investors，creditors，taxing authorities，government agencies，customers and labour unions，etc.
Distinguishing between Bookkeeping and Accounting.
Many people mistakenly consider bookkeeping and accounting to be the same. Actually，the accounting process includes the bookkeeping function.And moreover，it involves the entire process of identifying，recording，and communicating economic events. Bookkeeping usually involves only the recording of economic events，it is therefore just one part of the accounting process.Accounting requires a higher level of expertise and judgement than bookkeeping，because economic events must be identified and measured，effectively communicated，and then interpreted to help users in their decision-making.Weygandt Jerry J.， Accounting Principles，2nd Canadian Edition，Vol.1，John Wiley Sons Canada，Ltd.,Etobicoke Ontario,2002，p.6.
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