会计英语：基础会计

《会计英语：基础会计》一书立足于会计准则 国际化趋同背景（特别是美国公认会计准则和国际 财务报告准则的趋同），及时更新了会计知识，以 便学生了解掌握到最新的会计知识。本书以企业基 本的财会活动为主线，深入浅出地介绍会计英语的 制单、记账、核算、会计业务、财务报表等知识： 其中以会计基础知识的介绍为主，以会计专业词汇 教学为核心，重点培养学生对简单会计英语资料的 认读能力；精心选择英语句式和词汇，避免大段落 、长句子、难单词，尽量选择国际通行的、规范的 、简明的会计语言，提高学生的学习兴趣；书中配 有丰富的、针对性极强的案例分析，强化学生对应 知应会会计术语的理解和掌握。

Chapter 1 Basic Concepts Part 1.1 International Financial Reporting Standards (IFRS) Part 1.2 Accounting Assumptions and Accounting Basis Part 1.3 The qualitative characteristics of accounting information Part 1.4 Accounting Elements and Accounting Equation Review Basic Concepts Chapter 2 Accounting Records Part 2.1 T-account & Double-entry system Part 2.2 The journal and journal entry Part 2.3 The ledger & posting process Part 2.4 Adjusting entries Part 2.5 Closing entries Review Accounting Records Chapter 3 Current Assets Part 3.1 Cash & Cash Equivalents Part 3.2 Accounts Receivable Part 3.3 Inventories Review Current Assets Chapter 4 Non-current Assets Part 4.1 Plant assets Part 4.2 Depreciation of plant asset Part 4.3 Intangible assets Review Non-current Assets Chapter 5 Liabilities Part 5.1 Current liabilities Part 5.2 Non-current liabilities Review Liabilities Chapter 6 Owners’ Equity Part 6.1 Paid-in capital & Additional paid-in capital Part 6.2 Retained earnings Review Owners’ Equity Chapter 7 Revenues & Expenses Part 7.1 Revenues Part 7.2 Expenses Review Revenues & Expenses Chapter 8 Financial Reports Part 8.1 Income statement Part 8.2 Statement of retained earnings Part 8.3 Balance sheet Review Financial Statements Answer