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內容簡介: |
会计英语编写组编的《会计英语》以会计人员用英语交流为主要内容,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。教材中既有理论的学习(如会计准则、会计账户、会计簿记、公司概况、投资证券、现金控制等),又有各种会计报表(如分录、试算表、资产负债表、损益表、现金流量表等),情景基本反映公司会计业务,具有较强的实务操作性。本书除阅读文章外,还配备了形式多样的练习,用了大量的篇幅进行会计英语的听力和会话训练,还涉及会计人员求职面试等实际,使学生犹如身临会计英语使用环境。
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目錄:
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Unit 1 Introduction to Accounting
Part 1 Description of the Types of Business Entities
Part 2 The Role of Accounting in Business
Part 3 Accounting Systems
Unit 2 Setting up Accounts
Part 1 Characteristics of an Account
Part 2 Basic Accounting Records
Part 3 Discovery and Correction of Errors in Trial Balance
Unit 3 The Matching Concept and the Adjusting Process
Part 1 The Matching Concept
Part 2 Nature of the Adjusting Process
Part 3 Recording Adjusting Entries
Unit 4 Income Statement and Balance Sheet
Part 1 Working with Balance Sheet and Income Statement
Part 2 Elements of Balance Sheet and lncome Statement
Part 3 The Most Important Financial Statements
Unit 5 Cash Flow Statement
Part 1 Using the Cash Flow Statement in Decision Making
Part 2 Operating,Investing and Financing Activities
Part 3 An Overview of the Cash Flow Statement
Unit 6 Inventory
Part 1 Inventory Methods
Part 2 Inventory Valuation and the Measurement of Income
Part 3 GAAPs and Practical Consideration:A Comparison of Inventory Methods
Unit 7 Investment
Part 1 Short—term Investment
Part 2 Stock or Bond?
Part 3 Long—term Investment
Unit 8 Cash and Its Control
Part 1 Petty Cash
Part 2 The Bank Reconciliation
Part 3 Cash Control
Unit 9 Business in Accounting
Part 1 Company Profile
Part 2 Credit Card
Part 3 Microcomputer Accounting Systems
Unit 10 Applying for a Job
Part 1 Job Options
Part 2 An Interview
Part 3 Attending an Interview
Useful Words and Expressions
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