基础会计英语(第三版)

本书共分为7章，主要 包括会计总论、会计等式 和借贷记账法、会计凭证 和账簿、会计循环和账务 处理程序、会计核算和示 例、财务报表、财产清查 等内容，书后附有课文翻 译和课后习题参考答案。 在编写语言方面，编者参 考了外语教学与研究出版 社2009年引进的《英汉 双解财会词典》（新版） 及国内外涉及基础会计的 英语文献，力求英文表达 的准确性和规范性。

Chapter 1 General Introduction to Accounting 1.1 Definition of Accounting 1.2 Accounting Entity 1.3 Functions and Targets of Accounting 1.4 Postulates and Bases of Accounting Chapter 2 Accounting Equations and Debit-credit Bookkeeping 2.1 Accounting Elements 2.2 Accounting Equations 2.3 Accounting Titles and Accounts 2.4 Debit-credit Bookkeeping 2.5 Trial Balance Chapter 3 Accounting Vouchers and Accounting Books 3.1 Accounting Vouchers 3.2 Accounting Books Chapter 4 Accounting Cycle and Bookkeeping Procedures 4.1 Accounting Cycle 4.2 Bookkeeping Procedures Chapter 5 Accounting Practice and Illustration 5.1 Accounting for Financing 5.2 Accounting for Supplying 5.3 Accounting for Manufacturing 5.4 Accounting for Selling 5.5 Accounting for Financial Results Chapter 6 Financial Statements 6.1 Balance Sheet 6.2 Income Statement 6.3 Cash Flow Statement Chapter 7 Properties Checking 7.1 PhysicatAssets Checking 7.2 Cash Checking 7.3 Cash in Bank Checking 7.4 Current Accounts Checking References Appendix Ⅰ Translations Appendix Ⅱ Keys