会计英语
1970-1
东北财大
龚玲玲//张敏
147
无
本书是实践校企合作、工学结合的产物，以2006年起用于财会业务流程外包跨国企业员工培训的讲义为蓝本，该讲义在实际教学中经过多轮校验和修改，逐步完善。在认真研究企业会计人员典型工作任务的基础上，打破传统课程体系，根据工作过程有机整合知识点，适应高职和应用型本科学生的认知特点，科学选择载体，既适用于模块教学，又适用于基于工作过程系统化的教学理念。因此，本书十分适合帮助高职和应用型本科财会类专业和英语专业学生应用英语进行会计知识学习和会计业务实践。 同时，本书在设计逻辑和素材选择上有机结合了国际上主要的会计师执业资格考试体系的要求，从打基础的角度出发，很好地反映了ACCA、CIMA、AAT和CAT入门级科目的考试内容(详见Preface)。因此，本书特别适合海外攻读财会类专业及相关课程者进行专业学习准备，同时也适合准备参加上述考试者作为备考参考。此外，由于很好地体现了会计实务中的英语应用，本书也十分适合准备和正在从事涉外会计工作的会计人员作为工作参考。
《会计英语》是实践校企合作、工学结合的产物，以2006年起用于财会业务流程外包跨国企业员工培训的讲义为蓝本，该讲义在实际教学中经过多轮校验和修改，逐步完善。在认真研究企业会计人员典型工作任务的基础上，打破传统课程体系，根据工作过程有机整合知识点，适应高职和应用型本科学生的认知特点，科学选择载体，既适用于模块教学，又适用于基于工作过程系统化的教学理念。因此，《会计英语》十分适合帮助高职和应用型本科财会类专业和英语专业学生应用英语进行会计知识学习和会计业务实践。
Preface 引言 1Chapter 1 Step into World of Accounting 初识会计 2Learning Objectives 21.1 Nature of Business 21.2 Role of Accounting in Business 61.3 Users of Accounting Information 71.4 Types of Accounting 101.5 The Accounting Profession and Careers 111.6 Accountancy Bodies 131.7 Accounting Regulatory System 141.8 Accounting Conceptual Framework 14Chapter Summary 17Chapter 2 Financial Statements 财务报表 18Learning Objectives 182.1 Financial Statements 182.2 Balance Sheet 192.3 Income Statement 202.4 Cash Flow Statement 212.5 Qualitative Characteristics of Financial Statements 242.6 Definition of Accounting Elements in Financial Statements 252.7 Balance Sheet and Accounting Equation 29Chapter Summary 35Chapter 3 Double Entry Bookkeeping & Ledger Accounts 复式记账与总分类账 36Learning Objectives 363.1 Duality Concept 363.2 Double Entry Bookkeeping 363.3 Ledger Accounts 37Chapter Summary 47Chapter 4 Journalizing， Posting and Trial Balance 分录、过账与试算平衡 48Learning Objectives 484.1 Introduction 484.2 Chart of Accounts 494.3 The General Journal 544.4 Journalizing Transactions 554.5 Posting to the Ledger 564.6 Make Trial Balance 58Chapter Summary 66Chapter 5 Complete The Accounting Cycle 完整的会计循环 67Learning Objectives 675.1 Steps in Accounting Cycle 675.2 Preparing End–of–Period Worksheet 685.3 End-of-Period Adjustment 705.4 Prepare Financial Statements Based on Worksheet 735.5 Closing Entries 74Chapter Summary 78Chapter 6 Accounting for Merchandising Business 商品流通企业会计 79Learning Objectives 796.1 Operating Cycle of Merchandising Business 796.2 Purchase Transactions 806.3 Sales Transactions 836.4 Transportation Costs 866.5 Sales Taxes 876.6 Merchandise Shrinkage 87Chapter Summary 88Chapter 7 Accounting for Manufacturing Business 制造企业会计 89Learning Objectives 897.1 Operating Cycle of Manufacturing Business 897.2 Purchase Transactions 907.3 Manufacturing Process 917.4 Sales Transactions 93Chapter Summary 94Chapter 8 Financial Analysis 财务分析 95Learning Objectives 958.1 Financial Analysis 958.2 Financial Ratios 958.3 Application of Financial Ratios Analysis 1008.4 Methods of Financial Analysis 1028.5 Limitations of Financial Ratios 102Chapter Summary 103Chapter 9 Applications of Information Technology 信息技术应用 104Learning Objectives 1049.1 Manual System vs. Computerized System 1049.2 Integrated Accounting Packages 1059.3 Microcomputer Accounting Packages 1069.4 Spreadsheets 1079.5 Database Systems 1089.6 Accounting Software Solutions 109Chapter Summary 116Chapter 10 Working as An Accountant 会计师的工作 117Learning Objectives 11710.1 Applying for An Accounting Job 11710.2 Get Familiar with Working Environment 12310.3 Accounting Related Letters and Statements 12410.4 Accounting Related Reports and Documents 131Chapter Summary 136References 参考文献 137Glossary 词汇表 138Index Useful Accounting Websites 值得了解的会计网站 148
As a result of globalization for organizations operations, International Accounting Standards Committee （IASC） was found in 1973, with the responsibility to introduce International Accounting Standards （LASs） to harmonize possible different accounting standards and accounting policies of different countries, and to provide a framework for financial reporting that can be adopted by all countries. In 2001, it changed its name to International Accounting Standards Board （LASB）, responsible for issuing new International Financial Reporting Standards （IFRSs）. International Financial Reporting Interpretations Committee （IFRIC）, who forms part of LASB, is responsible for interpreting of the application of LASs and IFRSs if difficulties arise, and issues rapid guidance where there are different interpretations of LASs or IFRSs. Standards Advisory Council （SAC）, who is also part of LASB, advises the LASB in developing new accounting standards. In China, the accounting regulatory system is constituted by the Accounting Law, the Accounting Standards for Business Enterprises and the Accounting System for Business Enterprises. 1.8 Accounting Conceptual Framowork The accounting conceptual framework for the preparation and presentation of financial statements sets out the concepts that underlie financial statements for external users. Financial reporting should meet the objectives of providing information about economic resources, the claims to those resources, and the changes in them; providing information tfiat is useful to present to potential investors and creditors and other users in making rational investment, credit, and other financial decisions; providing information that is helpful to present to potential investors and creditors and other users in assessing the amounts, timing, and uncertainty of prospective cash receipts. To achieve basic objectives and implement fundamental qualities, General Accepted Accounting Principles （GAAP） has four basic assumptions, four basic principles, and four basic constraints.
无