實用會計英語

定　價：￥32.50

作　者：	葛軍
出版社：	高等教育出版社
叢編項：
標　簽：	行業(yè)英語

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ISBN：	9787040194630	出版時間：	2006-06-01	包裝：	平裝
開本：	16開	頁數(shù)：	320	字數(shù)：

內容簡介

　　《實用會計英語（銀領工程）（附光盤1張）》以現(xiàn)代會計理論的最新研究成果和國際會計準則為指導，以西方財務會計體系為基礎，結合我國會計實踐工作，將國內外財務會計教學內容相結合，綜述了會計的歷史與發(fā)展、涵義、會計信息使用和會計職業(yè)等基本知識；從會計專業(yè)的角度，用英語全面系統(tǒng)地闡述了會計核算的基本經濟業(yè)務、基本方法、基本程序和基本技能，概括介紹了財務會計與管理會計的關系，并對會計職業(yè)道德做了簡明扼要的介紹。《實用會計英語（銀領工程）（附光盤1張）》內容主要包括：會計介紹；會計基礎知識（會計恒等式與賬戶、交易記錄、分類賬與日記賬、基本會計報表、工作底稿的編制與使用等）；會計核算（資產、負債、所有者權益的核算）；會計核算方法的運用等?！秾嵱脮嬘⒄Z（銀領工程）（附光盤1張）》可作為應用性、技能型人才培養(yǎng)的各類教育教材，也可供社會在職涉外會計人員以及有志于參與國外會計資格證書考試的人員學習、使用。

作者簡介

暫缺《實用會計英語》作者簡介

圖書目錄

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
1.6 Ethics and Accounting
1.7 Solutions to Activities
1.8 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 2 Recording Business Transactions
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
2.6 Solutions to Activities
2.7 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 3 Accounting Cycle and Processes
3.1 The Accounting Cycle
3. 2 Source Documents
3.3 The Ledgers
3.4 The Journals
3.5 The Financial Statements
3.6 Solutions to Activities
3.7 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 4 Cash and Receivables
4.1 Cash and Internal Control
4.2 The Bank Account: a Control Device
4.3 Accounts Receivable
4.4 Notes Receivable
4.5 Accounting for Bad Debts
4.6 Solutions to Activities
4.7 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 5 Inventory
5.1 The Concept of Inventory
5.2 Inventory System
5.3 Inventory Costing Methods
5.4 Solutions to Activities
5.5 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
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 Assets
6.6 Solutions to Activities
6.7 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 7 Liabilities and Shareholders Equity
7.1 Types of Liabilities
7. 2 Current Liabilities
7.3 Non-current Liabilities
7.4 Share Capital
7，5 Shareholders Equity
7.6 Solutions to Activities
7.7 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
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
8.6 Preparing the Financial Statements from the Adjusted Trial Balance
8.7 Solutions to Activities
8.8 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 9 Completing the Accounting Cycle
9. 1 Preparation of the Work Sheet
9.2 Uses of the Work Sheet
9.3 Closing the Accounts
9.4 The Operation Cycle for a Merchandising Business
9.5 Accounting Record of the Operating Cycle
9.6 The Accounting Cyele for a Merchandising Business
9.7 Solutions to Activities
9.8 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Appendix I Reference Versions
for Reading Materials
Appendix II Answers to
Self-Exercises
Appendix Ⅲ Recommended
Websites of Accounting
Appendix IV A List of Reference Book
Appendix V Index