财务会计英语教程
2007-8
电子科技大学
秦娟
111
作者从财务会计的视角出发，参阅了美国的相关教材和国内的相关书籍后，构建了本书的结构。本教材中英文对照、语言简练、内容翔实，系统性和专业性较强，注重与会计专业课内容的协调性，采用最新的会计专业技术资料，根据美国最新的一些英文原版大学会计教材编写。具体的特点如下： 1.增加会计专业英语词汇音标，并采用中英文同一页面的双语教材形式； 2.每章开篇有本章学习目标的设定，以便学习者更好地掌握知识要点； 3.每章结束配有相应的练习题，便于更好地理解和巩固所学知识； 4.按照会计专业课程的顺序介绍相关词汇的用法，便于学习者更快地熟悉词汇。 《应用型人才培养系列教材：财务会计英语教程》共分七章，第一章和第二章是对会计体系的总体的描述，第三章到第五章是依次按照相关的会计要素对财务会计进行具体介绍，为配合对财务报表和会计要素的理解，在第六章中对财务报表的分析方法进行了粗浅介绍，着重介绍财务比率的简单分析，第七章是有关会计经济应用文写作。《应用型人才培养系列教材：财务会计英语教程》可用于双语教学，也可作为学生的参考书和从事会计业务人员的学习书籍。
Chapter 1 An Overview Of AccountinKey Words, Phrases and Special Terms1-1 What is Accounting1-2 Generally Accepted Accounting Principle1-3 Accounting Elements1-4 Accounting Equation1-5 Effect of Business Transactions upon the Accounting Equation1-6 Forms of Business OrganhationsAssignmentsChapter 2 Accounting Cycle and Basic Financial StatementsKey Words, Phrases and Special Terms2-1 The Complete Accounting Cycle2-2 Debit and Credit Entries2-3 The Ledger2-4 Double-entry Accounting2-5 The journal2-6 Adjusting Entries2-7 Closing the Accounts2-8 The Basic Financial Statements2-9 The Relationships among the Financial StatementsAssignmentsChapter 3 Current assets and Current LiabilitiesKey Words, Phrases and Special Terms3-1 Cash3-2 Accounts Receivable3-3 Inventory3-4 Current LiabilitiesAssignmentsChapter 4 Long-Iived AssetsKey Words, Phrases and Special Terms4-1 Understanding Plant Assets4-2 Acquisition of Plant Assets4-3 Disposal ofPlant and Equipment4-4 Intangible AssetsAssignmentsChapter 5 Long-Term Liabilities, Long-Investment and Owner's Equity-orporationKey Words, Phrases and Special Terms5-1 Long-Term Liabilities5-2 Long-Term Investments5-3 Owner's Equity-CorporationAssignmentsChapter 6 Financial StatementAnalysisKey Words, Phrases and Special Terms6-1 Objectives of Financial Statement Analysis6-2 Source of Financial Statements Analysis6-3 Horizontal Analysis6-4 Vertical Analysis6-5 Ratio AnalysisAssignmentsChapter7 Accounting practical writings in English7-1 Letter of Application for a Positio7-2 Note and Bill7-3 AnnouncementReferences
