會(huì)計(jì)英語(yǔ)（第三版）

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作　者：	于久洪主編
出版社：	中國(guó)人民大學(xué)出版社
叢編項(xiàng)：	21世紀(jì)高職高專精品教材·會(huì)計(jì)系列·"十一五"國(guó)家級(jí)規(guī)劃教材·北京市高等教育精品教材立項(xiàng)項(xiàng)目
標(biāo)　簽：	會(huì)計(jì)

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ISBN：	9787300161402	出版時(shí)間：	2012-09-01	包裝：	平裝
開(kāi)本：	16開(kāi)	頁(yè)數(shù)：	168	字?jǐn)?shù)：

內(nèi)容簡(jiǎn)介

　　《普通高等教育“十一五”國(guó)家級(jí)規(guī)劃教材·21世紀(jì)高職高專精品教材·會(huì)計(jì)系列：會(huì)計(jì)英語(yǔ)（第3版）》主要內(nèi)容是用純正的英語(yǔ)講解財(cái)務(wù)會(huì)計(jì)操作實(shí)務(wù)，重點(diǎn)介紹了資產(chǎn)負(fù)債表、利潤(rùn)表、現(xiàn)金流量表、復(fù)式記賬法、流動(dòng)資產(chǎn)核算方法、長(zhǎng)期資產(chǎn)核算方法、負(fù)債與股東權(quán)益核算方法以及會(huì)計(jì)報(bào)表分析等內(nèi)容?！镀胀ǜ叩冉逃笆晃濉眹?guó)家級(jí)規(guī)劃教材·21世紀(jì)高職高專精品教材·會(huì)計(jì)系列：會(huì)計(jì)英語(yǔ)（第3版）》的特點(diǎn)是：文章簡(jiǎn)潔實(shí)用，案例貼切豐富，適合國(guó)際會(huì)計(jì)慣例，適合自學(xué)和課堂教學(xué)使用。本次修訂結(jié)合了作者七年來(lái)教學(xué)實(shí)踐的心得體會(huì)，更加注重細(xì)節(jié)的嚴(yán)謹(jǐn)性，每課新增加了語(yǔ)法結(jié)構(gòu)、知識(shí)點(diǎn)等注釋，以確保教材更加適合高職高專教與學(xué)的使用。

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圖書(shū)目錄

LESSON 1 INTRODUCTION TO ACCOUNTING
1.1 What Is Accounting?
1.2 Financial Accounting and Managerial Accounting
1.3 Financial Statements
1.4 Income Statement
1.5 Revenue
1.6 Expense
1.7 The Statement of Changes in Equity
1.8 BalanceSheet
1.9 Assets
1.10 Liabilities
1.11 Owner's Equity (Capital)
1.12 Statement of Cash Flows
1.13 Accounting Equation
1.14 Example for Assets=Claims
1.15 How the Elements of Accounting Equation Change
1.16 Ending Balances
Terms and Phrases
Notes
Exercises
LESSON 2 THE BALANCE SHEET AND DOUBLE ENTRY
2.1 Introduction
2.2 The Effect of Transactions on the Balance Sheet
2.3 The Two Sections of a Balance Sheet
2.4 Business Entity
2.5 Buy Jeasn Not Yet to Pay
2.6 The Ordering and Classification of Assets and Liabilities
2.7 The Classification of Assets
2.8 The Classification of Liabilities(Creditors)
2.9 Working Captial
2.10 Jane's Business
2.11 Recording Business Transactions
2.12 Basic Rules for Recording Business Transactions
2.13 An Example of Dual Aspect Concept
2.14 Double Entry Rule
2.15 T-account
2.16 Two Important Rules about Double-entry Recording System
2.17 Application of the Double Entry Rule
2.18 An Example of the Double Entry Rule
2.19 Another Example of the Double Entry
2.20 Transaction No.1: Starting the Operations
2.21 Transaction No.2: Purchasing Office Supplies
2.22 Transaction No.3: Providing Services on Account
2.23 Transaction No.4: Paying Cash for Operating Expenses
2.24 Transaction No.5: Borrowing Money from Bank
2.25 Transaction No.6: Paying Rent
2.26 Transaction No.7: Receiving Cash for the Provided Services
2.27 Transaction No.8: Receiving an Advanced Cash Payment
2.28 Transaction No.9: Receiving Cash for Operating Activity
2.29 Transaction No.10: Loaning to Other Company
2.30 Transaction No.11: Paying Cash to Purchase Office Equipment
2.31 Transaction No.12: Paying Cash to Accounts Payable
2.32 Transaction No.13: Receiving a Bill for Office Cleaning Services
2.33 Transaction No.14: Paying Cash Distribution to the Owner
2.34 Making Adjusting Entries
2.35 Adjustment No.1: Recognizing Interest Expense
2.36 Adjustment No.2: Recognizing Rent Expense
2.37 Adjustment No.3: Recording a Revenue for the Provided Services
2.38 Adjustment No.4: Recording Interest Revenue
2.39 Adjustment No. 5: Recognizing Depreciation Expense
2.40 Adjustment No. 6: Recognizing Salaries Expense
2.41 Adjustment No. 7: Expensing the Supplies
2.42 Transferring Data to T-accounts
2.43 A Summary of the Principles of Accounts
2.44 The Procedures of Accounting
2.45 The Journal
2.46 Closing Entries
2.47 The Trial Balance
Terms and Phrases
Notes
Exercises
LESSON 3 CURRENT ASSETS
LESSON 4 LONG TERM ASSETS
LESSON 5 LIABILITIES
LESSON 6 0WNER'S EQUITY
LESSON 7 INCOME STATEMENT
LESSON 8 STATEMENT OF CASH FLOWS
LESSON 9 INTERPRETATIONS OF FINANCIAL STATEMENTS
Key to Exercise
Useful Financial Accounting Websites