西方會(huì)計(jì)英語(yǔ)

     Contents
   Unit 1 Fundamentals of accounting
    Text 1.1 What is accounting?
    Text 1.2 The accounting equation
   Unit 2 Cost and management accounting
    Text 2.1 Overheads and their recovery
    Text 2.2 Costs in their proper place
   Unit 3 Auditing
    Text 3.1 1 The auamng framework
    Text 3.2 Time to clarify the obligations of auditors
   Unit 4 Tax accounting
    Text 4.1 Methods of depreciation
    Text 4.2 (Untitled)
   Unit 5 Financial statements and ratios
    Text 5.1 Accounting policies
    Text 5.2 Ratio analysis
   Unit 6 Off balance sheet accounting
    Text 6.1 Cleaning up the balance sheet
    Text 6.2 Bold proposal may lay balance sheet bare
   Unit 7 Sources and applications of funds
    Text 7.1 Funds: inflow and outflow
    Text 7.2 Preparing the source and application of funds statement
   Unit 8 Acquisition accounting
    Text 8.1 Acquisition accounting
    Text 8.2 Honeymoon accounting offers financial advantages
   Unit 9 Comparative accounting
    Text 9.1 What are brands worth?
    Text 9.2 Germans draw line at two sets of accounts
   Unit 10 Accountancy in the future
    Text 10.1 (Untitled)
    Text10.2 Frominformationprocessingtoaccountingsystems
   Answerkey
   參考譯文
   第1章 會(huì)計(jì)學(xué)基礎(chǔ)
    課文1.1 什么是會(huì)計(jì)？
    課文1.2 會(huì)計(jì)等式
   第2章 成本和管理會(huì)計(jì)
    課文2.1 制造費(fèi)用及其補(bǔ)償
    課文2.2 成本的恰當(dāng)分配
   第3章 審計(jì)
    課文3.1 審計(jì)框架
    課文3.2 是澄清審計(jì)師責(zé)任的時(shí)候了
   第4章 所得稅會(huì)計(jì)
    課文4.1 折舊方法
    課文4.2
   第5章 財(cái)務(wù)報(bào)表和財(cái)務(wù)比率
    課文5.1 會(huì)計(jì)政策
    課文5.2 比率分析
   第6章 表外會(huì)計(jì)
    課文6.1 徹底清理資產(chǎn)負(fù)債表
    課文6.2 冒險(xiǎn)的建議可能導(dǎo)致資產(chǎn)負(fù)債表空無(wú)所有
   第7章 資金來(lái)源和運(yùn)用
    課文7.1 資金：流入和流出
    課文7.2 資金來(lái)源與運(yùn)用表的編制
   第8章 購(gòu)并會(huì)計(jì)
    課文8.1 購(gòu)并會(huì)計(jì)
    課文8.2 蜜月期會(huì)計(jì)在財(cái)務(wù)上的優(yōu)勢(shì)
   第9章 比較會(huì)計(jì)
    課文9.1 商標(biāo)值多少錢(qián)？
    課文9.2 德國(guó)人不愿兩套報(bào)表
    第10章 會(huì)計(jì)的未來(lái)
    課文10.1
    課文10.2 從信息處理到會(huì)計(jì)系統(tǒng)
    生詞表