本书是一本会计类专业英语教材，内容涉及会计业务处理、财务管理和审计的基本知识。本书充分体现了高等职业教育的特色，以精要、新颖、实用为指导，根据国际会计准则和国际财务报告准则，采用“基本知识+范例+常用词语”的方式编写，以帮助读者在会计实务中发挥英语的交际功能。



        本书适合作为高职高专院校财务会计类专业教材，也可作为涉外财会人员的培训教材或参考用书。

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目录

Section 1Introduction to the Concepts of Accounting and Finance
Part 1Learn to Identify Transaction Elements

1.1What is Accounting?

1.2Types of Business Organisations

1.3Users of Accounting Information

1.4Accounting Conventions

Part 2The Accounting Equation

2.1The Accounting Equation

2.2What does the Accounting Equation mean?

2.3Transactions and the Accounting Equation

Section 2Introduction to the Double Entry Accounting Process
Part 3Principles of Double Entry Bookkeeping

3.1The Accounting Cycle

3.2The Rules of Debit and Credit

3.3Chart of Accounts

Section 3Analysis of Business Transactions
Part 4Current Assets

4.1Cash

4.2Trading Securities

4.3Accounts Receivable

4.4Notes Receivable

4.5Inventory

Part 5Non?current Assets

5.1Acquisition cost

5.2Depreciation

5.3Intangible assets

5.4Bad Debts and Doubtful Debts

Part 6Liabilities

6.1Definition

6.2Typical types of Current Liabilities

6.3Non?Current Liabilities

Part 7Owner’s Equity

7.1Shares Issue

7.2Retained Earnings

7.3Dividend

7.4Other Reserves

7.5Income Taxes by Companies

Section 4Introduction to Financial Statements
Part 8Financial Statements

8.1Terms and Principles

8.2Preparation of Final Reports

8.3Income Statement

8.4Balance Sheet

8.5Statement of Cash Flows

Answers to Exercises
参考文献

 

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