会计英语

本教材为适用我国经济发展的需要，顺应高职高专人才培养目标的要求，适用对外经济贸易会计核算的需要，以现代企业所处的社会经济环境为背景，以企业为主体编写而成。本教材密切联系现代会计的基本理论、基本方法和实用操作技术，以英语语言系统地介绍了现代会计，突出通用性、可读性和实践性。本教材以会计基本理论、基本知识、基本方法为重点，注重强化案例教学，注重培养学生会计英语的实际操作能力以及分析问题解决问题的能力。

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近期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
4.9 Accounting for Bad Debts
4.10 Direct Write—Off Method for Bad Debts
4.11 Allowance Method for Bad Debts
知识总结Summary of Learning Objectives
会计词汇Accounting Vocabulary
练习测试Exercises
Chapter 5 Inventory and Cost of Goods Sold
导学目标Learning Objectives
导学资料Reading Material
5.1 Nature of Inventory and Cost of Goods Sold
5.2 Inventory Systems
5·3 Accounting for Purchases of Inventory——Perpetual System
5.4 Accounting for Sales of Inventory——Perpetual System
5.5 Costing Inventory
5.6 Inventory Costing Methods
知识总结Summary of Learning Objectives
会计词汇Accounting Vocabulary
练习测试Exercises
Chapter 6 Liabilities and Stockholders’Equity
导学目标Learning Objectives
导学资料Reading Material
6.1 Liabilities Recognition and Measurement
6.2 Current Liabilities
6.3 Long-term Debt
6.4 Stockholders’Equity
知识总结Summary of Learning Objectives
会计词汇Accounting Vocabulary
练习测试Exercises
Chapter 7 Basic Financial Statements
导学目标Learning Objectives
导学资料Reading Material
7.1 The Four Basic Financial Statements
7.2 The Balance Sheet
7.3 The Income Statement
知识总结Summary of Learning Objectives
会计词汇Accounting Vocabulary
练习测试Exercises
练习参考答案Solutions to Exercises
参考文献