实用会计英语

  袁晓玲等主编的《实用会计英语(专业外语系列教材)》言简意赅地对会计领域的基础理论与实践方面所涉及的核心内容进行了全面的梳理和编排。包括会计概述、会计程序、应收账款、非流动性资产、收入与费用、财务报表分析、会计术语等内容，每章后都附有练习，书后还提供了参考答案，具有较强实用性及参考价值。

《实用会计英语》一书共分十四章，详细介绍了常见会计理论与实务各个环节的核心内容，并配有极为实用的大量实务操作案例。从基础的会计试算表到较为复杂的财务报表，拥有实用性的各种表格一网打尽。本书能帮助读者在英语环境中全面了解和掌握很核心的会计专业知识。教材特点：1.由本土及海归实力派教师精心编著。2.接近按照我国会计汉语教材的章节顺序及内容归类进行编排。3.每章的编排合理。4.重视会计英语本身不同于基础英语的语言结构特征，强调了会计英语的特殊性，有助于帮助学生跨越从基础英语到专业英语的障碍。5.对复杂的难句作出解释和说明，针对会计术语与日常语言不同的地方，以更多的具体事例进行说明。6.在练习的编排上，突破了市面上会计英语教材的通病，即要么没有练习，要么练习量大而不实用。本书也可作为高等财经院校专业课教材。其简明的内容和设计很好适合会计从业者或相关人员掌握基础的会计理论和实践，同时也有利于提高使用者的专业英语水平。

Chapter 1 Overview of Accounting
1．1 Accounting History
1．2 Accounting Definition and Function
1．3 Accounting Standards
1．4 Categorization of Accounting
1．5 Accounting Postulations
1．6 Accounting Principles
Chapter 2 Accounting Recognition and Measurement
2．1 Accounting Elements and Equations
2．2 Accounting Subjects and Account
2．3 Double Entry System
Chapter 3 Accounting Process
3．1 Accounting Cycle
3．2 The Joumal
3．3 The Ledger
3．4 Adjusting Entries
3．5Trial Balance
Chapter 4 Current Assets
4．1 Assets
4．2 Current Assets
4．3 Cash
Chapter 5 Accounts Receivable
5．1 Receivables
5．2 ACCOtLnts Receivable
Chapter 6 Inventoryt
6．1 Inventory and Its Classification
6．2 Determine Inventory Quantities
6．3 Basic Issues in Inventory Valuation
Chapter 7 Non-current Assets
7．1 Fixed Assets
7．2 Depreciation of Fixed Assets-t
7．3 Intangible Assets
7．4 Long-term Investment
Chapter 8 Liabilities and Equity
8．1 Concept of Liabilitiestt
8．2 Current Liabilities
8．3 Long-term Liabilities
8．4 Owner's Equity
8．5 The Nature of Owner's Equity
8．6 Sources of Owner's Equity
Chapter 9 Revenue and Expenses
9．1 Revenue
9．2 Expensest
9．3 Gains and Lossest
Chapter 10 Financia1．Statements
10．1 overview of Finaneia1．Statements
10．2 The Balalice Sheet
10．3 The Income Statement
10．4 11le Statement of Cash F1oWS
Chapter 11 Financia1．Statement Analysis
11．1 Objectives of Financia1．Statement Analysis
11．2 Trend Analysis
11．3 Common-size Analysis
11．4 Ratio Analysis
Chapter 12 Accounting in the New Epoch
12．1 Internationa1．Accounting
12．2 Computerized Accounting System
12．3 Three Basic Software in Accounting
Chapter 13 Accountants，Organizations and Examinations
13．1 Profession of Accounting
13．2 Top Accounting Organizations
13．3 Accounting Examinations
13．4 Ethics and the Accounting Environment
Chapter 14 Accounting Language-
14．1 Abbreviation and Acronyms
14．2 British and American Accounting Vocabulary
14．3 Accounting Terms
14．4 Accounting Diagrams
Keys to the Exercises
附录一《中华人民共和国会计法》
附录二《中华人民共和国会计法》知识问答
Bibliography