会计专业英语(第2版十三五应用型人才培养规划教材)

《会计专业英语》作为“会计国际化专业教学 标准研究”的课题成果,共分为十章。第一章至第四 章主要讲述会计的性质以及会计信息产生过程;第五 章至第九章主要讲述关于资产、负债和所有者权益 的确认、计量和报告;第十章是关于有关企业经营活 动对会计报表的影响,以及如何编制会计报表。本书 课后配有案例分析,供读者练习;为了拓展学生的知 识面,提升学生的专业修养,本书每课课后增加拓展 阅读,主要讲述会计的基本理论及当前的经济热点。 《会计专业英语》适用于应用型本科、高职高 专院校会计及相关专业的学生学习使用，同时还可 供从事相关专业的读者阅读参考。

Unit1 Accounting：Its Foundation1 Learning Objectives1 1.1What Is Accounting?1 1.2Who Uses Accounting Data1 1.3Accounting Conventions or Assumptions3 1.4Basic Accounting Equation4 1.5Effects of Changes in the Economic Business on the Accounting Equation5 1.6Financial Statement10 Key Words and Expressions13 Exercises13 Extended Reading14 Unit2 The Recording Process15 Learning Objectives15 2.1Double Entry15 2.2The Account16 2.3Debits and Credits17 2.4Steps in the Recording Process21 2.5The Journal22 2.6The Ledger23 2.7Posting25 2.8The Trial Balance26 Key Words and Expressions28 Exercises29 Extended Reading30 Unit3 Adjusting the Accounts32 Learning Objectives32 3.1Accrual-Basis VS.Cash-Basis Accounting32 3.2The Basics of Adjusting Entries33 3.3Types of Adjusting Entries34 3.4Adjusting Entries for Prepayments35 3.5Adjusting Entries for Accruals39 3.6The Adjusted Trial Balance47 Key Words and Expressions48 Exercises49 Extended Reading50 Unit4 Completion of the Accounting Cycle52 Learning Objectives52 4.1Preparing Closing Entries53 4.2Preparing Post-closing Trial Balance55 4.3Correcting Entries—an Avoidable Step59 4.4Classified Balance Sheet61 Key Words and Expressions66 Exercises66 Extended Reading67 Unit5 Current Assets68 Learning Objectives68 5.1Cash and Cash Equivalents68 5.2Accounts Receivable72 5.3Inventory78 Key Words and Expressions85 Exercises86 Extended Reading88 Unit6 Long-Term Assets90 Learning Objectives90 6.1Plant and Equipment(Fixed Assets)90 6.2Intangible Assets96 Key Words and Expressions99 Exercises99 Extended Reading100 Unit7 Liabilities102 Learning Objectives102 7.1Current Liabilities102 7.2Long-term Liabilities106 Key Words and Expressions110 Exercises111 Extended Reading111 Unit8 Owner′s Equity113 Learning Objectives113 8.1Accounting for Single Proprietorship113 8.2Accounting for Corporation114 Key Words and Expressions119 Exercises120 Extended Reading121 Unit9 Measurement of Bussiness Income122 Learning Objectives122 9.1Revenue122 9.2Expense125 9.3Business Income127 Key Words and Expressions128 Exercises128 Extended Reading129 Unit10 Financial Statements130 Learning Objectives130 10.1Balance Sheet130 10.2Income Statement132 10.3The Statement of Owner′s Equity135 10.4The Statement of Cash Flows135 Key Words and Expressions137 Exercises137 Extended Reading138 List of Reference Books140