会计英语/中等职业教材

     本书是为适应时代的发展和中等职业院校学生就业的需求而编写的。本教材适用于中等职业学校会计专业学生作为专业英语教材使用，同时也可用于社会上广大会计从业人员自学行业英语之用。 本书的编写尤其注重材料的选择、活动的多样性，给学生提供丰富的综合能力训练。同时，切实与学生的实际水平相符，紧跟会计专业发展的近期新动态，通俗易懂、实用性强。该书涉及到了会计学中最基本原理、原则，涵盖了中职会计专业常用词汇，但不过深牵涉到实际业务操作方面内容。语言表述通俗、流畅，基本原理、术语、概念表述准确，易懂易学。体例设计丰富多彩，注重对学生思维的诱导和启发，引导学生积极参与到课堂教学中去。

     本书共分为10章，第一章介绍会计概论，概述会计的概念，基本假设、一般原则等内容；第二章讲述会计恒等式和复式记帐；第三至四章涵盖原始凭证、会计账簿、会计报表及整个会计循环流程方面的内容；第五至八章分别讲述会计学中五大类账户：资产、负债、所有者权益、收入、费用；第九章讲述会计报表分析；第十章讲述会计职业和会计相关考试，为学生补充一些会计方面的常识性知识。

    Unit I An Introduction to Accounting Learning Objectives Lead In 1.1 Accounting Concepts 1.2 Accounting Assumptions 1.3 Accounting Principles Words & Phrases Notes & Grammar Test Yourself Case Study Supplementary Reading Unit 2 Accounting Equation and Double-Entry System Learning Objectives Lead In 2.1 Accounting Equation 2.2 Double-Entry System Words & Phrases Notes & Grammar Test Yourself Case Study Supplementary Reading Unit 3 Accounting Cycle Learning Objectives Lead In 3.1 Accounting Cycle 3.2 Journals 3.3 Ledgers Words & Phrases Notes & Grammar Test Yourself Case Study Supplementary Reading Unit 4 Accounting Statements Learning Objectives Lead In 4.1 Balance Sheet 4.2 Income Statement 4.3 Statement of Cash Flows Words & Phrases Notes & Grammar Test Yourself Case Study Supplementary Reading Unit 5 Assets Learning Objectives Lead In 5.1 Concept of Assets 5.2 Cash 5.3 Inventories 5.4 Accounts Receivable Words & Phrases Notes & Grammar Test Yourself Case Study Supplementary Reading Unit 6 Liabilities Learning Objectives Lead In 6.1 Concept of Liabilities 6.2 Current Liabilities 6.3 Long-term Liabilities Words & Phrases Notes & Grammar Test Yourself Case Study Supplementary Reading Unit 7 Owner's Equity Learning Objectives Lead In 7.1 Forms of Business Organizations 7.2 The Parts of Owner' s Equity in the Balance Sheet Words & Phrases Notes & Grammar Test Yourself Case Study Supplementary Reading Unit 8 Revenues and Expenses Learning Objectives Lead In 8.1 Revenues 8.2 Expenses Words & Phrases Notes & Grammar Test Yourself Case Study Supplementary Reading Unit 9 Statement Analysis Learning Objectives Lead In 9.1 Financial Structure Ratio Analysis 9.2 Profitability Ratio Analysis 9.3 Asset Management Measures 9.4 Other Statement Analysis Methods Words & Phrases ~ Notes & Grammar Test Yourself Case Study Supplementary Reading Unit 10 Accounting Profession and Examinations Learning Objectives Lead In 10.1 Accounting Profession 10.2 Accounting Examinations Words & Phrases Notes & Grammar Test Yourself Supplementary Reading Appendix I Reference Versions for the Text Appendix II Vocabulary List