会计英语基础教程(21世纪全国高职高专财经管理类规划教材)

由吴冰主编的《会计英语基础教程(21世纪全国 高职高专财经管理类规划教材)》是“以内容为基础 的”(content．based)会计专业英语教材。通过学> 习可以快速掌握会计通用词汇，提高语言技能；同时 ，可以快速掌握西方财务会计基本知识和流程，以提 高会计专业素养。 本着提高专业英语水平的同时熟悉会计流程的宗 旨，本书内容包括：会计概况(The FundamentalConcepts and Prmciplcs)、借方和贷 方一一复式记账法(Debits and Credits：The Double-Entry System)、记账和过账(Joumalizmg and Posting Transactions)、财务报表 (Financial Statements)、调账和结账 (Adjustinzand Closing Procedures)和理财意识 (Financial Awareness)等；最后提供了中华人民共 和国会计法(Accounting Law ofthe People’S Republic ofChina)、企业会计准则一一基本准则 (Accounting Standard forBusmess Enterprises ：Basic Standard)、专业词汇总表(Glossary)和练 习参考答案． 本书适合高职高专会计专业学生使用，也适合对 会计英语感兴趣的读者作为参考资料。

Chapter 1 The Fundamental Accounting Concepts and Principles(会计概述) Section I Accounting Study(会计学习) 1.1 Introduction(引言) 1.2 The Accounting Profession(会计职业) 1.3 Accounting as all＼3)nformation System(会计信息系统) 1.4 Accounting Principles and Concepts(会计原则和概念) 1.5 Basic Elements ofFinancial Position：The Accounting Equation (会计基本要素：会计等式) Section II Review&Exercises(复习与练习) Summary Questions Solved Problems Section III Reading Material(阅读材料) The Assets Section ofBalance Sheet Chapter 2 Debits and Credits：The DoubleEntry System(借方和贷方：复式记账法) SectionⅡ Accounting Study(会计学) 2.1 The Account(账户) 2.2 The Rules ofDebit and Credit(借贷记账规則) 2.3 The Ledger and the Chart ofAccount(会计分类账与会计科目表) 2.4 The Trial Balance(试算平衡表) Section II Review&Exercises(复习与练习) Summary Questions： Solved Problems Section III Reading Material(阅读材料) Discovery ofErrors Chapter 3 Jouroali~ingandPostingTransactions(记账和过账) Section I Accounting Study(会计学习) 3.1 The Journal(日记账) 3.2 Journalizing(登记日记账) 3.3 Posting(过账) Section II Review&Exercises(复习与练习) Summary Questions Solved Problems Section III Reading Material(阅读材料) Steps in the Accounting Cycle Chapter 4 Financial Statemenm(财务报表) Section I Accounting Study(会计学习) 4.1 Income Statement(损益表) 4.2 Balance Sheet(资产负债表) 4.3 Capital Statement(资本变动表) 4.4 Financial Statement Summary(财务报表概述) 4.5 Classified Financial Statements(分类财务报表) Section II Review&Exercises(复习与练习) Summary Questions Solved problems Section III Reading Material(阅读材料) Nores to the Financial Statements Chapter 5 Adjusting and Closing Procedures(调账和结账) Section I Accounting Study(会计学习) 5.1 Adjust Entries Covering Recorded Data(对已入账(会计)记录的调整分录) 5.2 Adjusting Entries Covering Unrecorded Data(对未入账的(会计)记录的调整分录) 5.3 Closing Entries(结账分录) 5.4 Ruling Accounts(账户的划线结清) 5.5 PostClosing Tna真Balance(结账后试算平衡表) Section II Review&Exercises(复习与练习) Summary Questions Solved Problems Section III Reading Material(阅读材料) Accrual Basis Accounting and Cash Basis Accounting Chapter 6 Review：Financial Awareness(复习：财务意识) Section I Accounting Study(会计学习) 6.1 Financial Documents(财务文件) 6.2 CashFlow Problems(现金流问题) 6.3 Collecting Overdue Account Letters(催收账款信函) 6.4 The Profit and Loss Account(损益账户) 6.5 Annual Report：Chairman’S Statement(年度报告) 6.6 Setting up in Business(创立企业) Section II Review&Exercises(复习与练习) Summary Questions Solved Problems Section III Reading Material(阅读材料) Statement of Cash Flows Appendix 1 Accounting Law ofthe People’S Republic ofChina(中华人民共和国会计法) Accounting Standard for Business Enterprises：Basic Standard (企业会计准则——基本准则) Appendix 2 Glossary(专业词汇总表) Appendix 3 Key to Exercises(练习参考答案) Appendix 4 资产负债表(一) 资产负债表(二) 现金流量表(一) 现金流量表(二) 损益表