会计英语(高等教育十三五规划教材)/立信会计专业系列

本书用英语讲授会计专 业词汇、基础性知识和基本 核算方法，引入国际会计惯 例和最新国际会计准则下的 新知识和新实例，强调将理 论知识与实务相结合，着重 培养学生阅读英语会计资料 以及在会计岗位工作中应用 行业英语的能力，同时帮助 学生提高在会计领域的英语 表达能力和沟通能力，提升 学生在英语语言活动中学习 会计专业知识的兴趣，增强 学生探究学习、终身学习、 实践创新以及分析和解决问 题的能力。 本书共七章，内容包括 会计认知、基本会计概念、 主要经济业务核算、货币资 金及应收款项、存货和销货 成本、负债和所有者权益以 及基本财务报表等。

Chapter 1 An Introduction to Accounting 导学目标Learning Objectives 导学资料Reading Material 1.1 What is Accounting 1.2 Businesses：Forms and Activities 1.3 The History and Development 1.4 Users of Accounting Information 1.5 Professional Ethics in Accounting 1.6 Management Accounting and Financial Accounting 知识总结Summary of Learning Objectives 会计词汇Accounting Vocabulary 练习测试Exercises Chapter 2 Fundamental Accounting Concepts 导学目标Learning Objectives 导学资料Reading Material 2.1 The Conceptual Framework 2.2 Qualitative Characteristics of Useful Information 2.3 Assumptions 2.4 Principles 2.5 The Accounting Cycle 2.6 Economic Events 2.7 The Accounting Equation 2.8 Analyze Business Transactions on the Accounting Equation 2.9 The Account 知识总结Summary of Learning Objectives 会计词汇Accounting Vocabulary 练习测试Exercises Chapter 3 Recording Business Transactions 导学目标Learning Objectives 导学资料Reading Material 3.1 Double-Entry Accounting System 3.2 Journalizing Business Transaction 3.3 Recording Transactions in Journals 3.4 Post to the Ledger 3.5 Illustration of Recording Transactions 3.6 Prepare a Trial Balance 知识总结Summary of Learning Objectives 会计词汇Accounting Vocabulary 练习测试Exercises Chapter 4 Account for Cash and Receivables 导学目标Learning Objectives 导学资料Reading Material 4.1 Operating Cycle 4.2 Current Assets 4.3 Cash Recording 4.4 Cash Control 4.5 Cash Management 4.6 Types of Receivables 4.7 Accounts Receivable 4.8 Notes Receivable