会计英语(第2版)

本书共分10章，主要介 绍了最基本的会计知识，如 基本会计规范、记录经济业 务、流动资产与非流动资产 、流动负债与非流动负债、 所有者权益、收入与费用等 。每章都结合相关案例对重 点内容进行讲解，并通过“ 内容提要”“重点难点”“学习 目标”“知识框架”“思政育人 ”等模块，培养学生的分析 能力和创新能力；将会计专 业知识与专业英语词汇紧密 结合，以增强学生的应用能 力。 本书既可作为普通高等 教育经济管理类专业的教材 ，也可作为相关专业人员的 参考书。

Chapter 1 Introduction to Accounting Informative Abstract Key and Difficult Points Learning Objective Knowledge Framework Ideological and Political Education Reading Material 1.1 What is Accounting 1.2 The History and Development of Accounting 1.3 The Role of Accounting 1.4 The Qualitative Characteristics of Financial Information 1.5 Accounting Elements and Accounting Equation 1.6 Accounting Ethics Accounting Vocabulary Exercises Chapter 2 Basic Accounting Standards Informative Abstract Key and Difficult Points Learning Objective Knowledge Framework Ideological and Political Education Reading Material 2.1 Accounting Underlying Assumptions 2.2 Accounting Basis 2.3 Accounting Principles Accounting Vocabulary Exercises Chapter 3 Recording Transactions Informative Abstract Key and Difficult Points Learning Objective Knowledge Framework Ideological and Political Education Reading Material 3.1 Types of Transactions 3.2 Source Documents 3.3 Accounting Cycle 3.4 Accounts 3.5 Chart of Accounts 3.6 Double-Entry Accounting 3.7 Expanded Accounting Cycle 3.8 General Journal 3.9 Recording Transactions in a Journal 3.10 Posting from Journal to Ledger 3.11 Trial Balance 3.12 Correcting Errors 3.13 Use of Dollar Signs and Decimal Points Accounting Vocabulary Exercises Chapter 4 Current and Non-current Asset