实用会计英语(第2版)

本书以作者编著的面向在华外企财务人员的岗前培训讲义为蓝本，针对会计专业英语的核心目标，精炼了会计实务中所必需的会计专业英语知识与技能。本书选用单词巧记、情景模拟、口语对话、句型翻译、角色扮演、案例分析、综合模拟项目训练等丰富的方法，通过阐述会计英语在服务业、商业和制造业三大行业的应用，达到预期的知识传达与能力训练的目标。本书还科学地融入了英国、美国、加拿大、澳大利亚等国家/地区在国际会计领域较具影响力的会计执业资格考试的内容，很适合作为入门教材为会计人员参加ACCA、AICPA等考试打基础，并为计划去海外学习财会类专业的人员提供知识储备。在这一版中，我们还融入了党的二十大精神，并特别关注了数字化对会计行业的影响。
本书适合作为涉外会计、国际经济与贸易、国际工商管理等专业的高职、高专及成人高等院校学生的教材或教学参考书，也可作为外企财务人员从事英语会计工作的培训教材或参考用书。

UNIT 1 THE WORLD OF ACCOUNTING 1
LESSON 1 ACCOUNTING AND ITS ENVIRONMENT 2
LESSON 2 ACCOUNTING CONCEPTUAL FRAMEWORK 11
LESSON 3 ACCOUNTING ELEMENTS, EQUATION, AND DOUBLE ENTRY BOOKKEEPING 19
LESSON 4 ACCOUNTING CYCLE 25
PROJECT 1 39
UNIT 2 ACCOUNTING FOR SERVICE BUSINESS 41
LESSON 1 SERVICE BUSINESS AND ITS ACCOUNTING CYCLE 42
LESSON 2 RECORD TRANSACTIONS FOR SERVICE BUSINESS 47
PROJECT 2 58
UNIT 3 ACCOUNTING FOR MERCHANDISING BUSINESS 70
LESSON 1 MERCHANDISING BUSINESS AND ITS OPERATING CYCLE 71
LESSON 2 RECORD PURCHASE TRANSACTIONS FOR MERCHANDISING BUSINESS 75
LESSON 3 RECORD SALES TRANSACTIONS FOR MERCHANDISING BUSINESS 81
PROJECT 3 86
UNIT 4 ACCOUNTING FOR MANUFACTURING BUSINESS 92
LESSON 1 MANUFACTURING BUSINESS AND ITS OPERATING CYCLE 93
LESSON 2 ANALYZE THE “COST OF GOODS MANUFACTURED” 100
LESSON 3 RECORD TRANSACTIONS FOR MANUFACTURING BUSINESS 106
PROJECT 4 112
UNIT 5 FINANCIAL STATEMENTS 114
LESSON 1 AN OVERVIEW OF FINANCIAL STATEMENTS 115
LESSON 2 BALANCE SHEET 118
LESSON 3 INCOME STATEMENT 125
LESSON 4 CASH FLOW STATEMENT 130
PROJECT 5 136
UNIT 6 INTERPRETATION OF FINANCIAL STATEMENTS 139
LESSON 1 INTRODUCTION TO FINANCIAL STATEMENT INTERPRETATION 140
LESSON 2 FINANCIAL RATIO ANALYSIS 146
UNIT 7 ACCOUNTING IN A DIGITAL WORLD 158
LESSON 1 THE DIGITAL WORLD AND BUSINESS ENVIRONMENT 159
LESSON 2 TECHNOLOGIES IN A DIGITAL WORLD 166
APPENDIX 178
REFERENCES 180