会计英语(经济管理类第3版应用型本科院校十三五规划教材)

本书根据国际企业会计 准则体系及会计改革的最 新成果编写而成，共分为 10个单元，主要内容包括 会计概述、企业组织形式 、财务报表、会计循环、 流动资产、非流动资产、 流动负债、非流动负债、 所有者权益和财务报表分 析等。每个单元都结合授 课对象及本课程的特点对 重点内容进行了讲解，可 培养学生的分析能力和综 合运用知识能力。 本书适合于应用型本科 院校财会专业学生、教师 及爱好者学习参考使用。

Part I English Text Unit One Introduction to Accounting 1.1 Definition of Accounting 1.2 Users and Classifications of Accounting 1.3 Accounting Assumptions and Principles 1.4 Accounting Elements & Accounting Equation 1.5 Recording Business Transactions:Double-Entry System Exercises Unit Two Forms of Business Ownership 2.1 Sole Proprietorships 2.2 Partnerships 2.3 Corporations 2.4 Sole Proprietorship and Partnership Accounting 2.5 Accounting for Stock Transactions and Dividends Exercises Unit Three -Financial Statements 3.1 Definition 3.2 Purpose of Financial Statements by Business Entities 3.3 Balance Sheet 3.4 Income Statement 3.5 Retained Earnings Statement 3.6 Cash Flow Statement 3.7 Relationship of Financial Statements Exercises Unit Four Accounting Cycle 4.1 Journals & Ledgers 4.2 Trial Balance 4.3 Adjusting Entries 4.4 Closing Entries 4.5 Adjusted Trial Balance Exercises Unit Five Current Assets 5.1 Cash and Cash Equivalents 5.2 Accounts Receivable 5.3 Inventory Exercises Unit Six Non-Current Assets 6.1 Long-term Investment 6.2 Fixed Assets 6.3 Intangible Assets Exercises Unit Seven Current Liabilities 7.1 Definition of Current Liabilities 7.2 Accounts Payable 7.3 Short-term Borrowings 7.4 Short-term Notes Payable 7.5 Unearned Revenue 7.6 Dividends Payable 7.7 Accrued Liabilities 7.8 Contingent Liabilities