圖書信息
出版社: 科學出版社; 第2版 (2011年6月1日)
叢書名: 高等院校會計類教材系列
平裝: 420頁
開本: 16
ISBN: 7030316673, 9787030316677
條形碼: 9787030316677
尺寸: 23.6 x 16.6 x 1.8 cm
重量: 558 g
內容簡介
由葛軍主編的《會計英語（第2版）》以現代會計理論的最新研究成果
和國際會計準則為指導，以西方財務會計體系為基礎，結合我國會計實踐工
作，將國內外財務會計教學內容相結合，綜述了會計的含義、會計產生與發
展、會計信息的使用、會計職業、管理會計與財務會計的差異、會計職業道
德等基本知識；從會計專業的角度，全面系統地闡述了會計核算的基本經濟
業務、基本方法、基本程式和基奉技能，概括介紹了會計分析的方法及運用
，並對會計的最新發展動態、會計準則的制定以及公認會計原則等基本知識
做了簡明扼要的介紹。
《會計英語（第2版）》內容包括會計介紹，會計基礎知識(會計恆等式
與賬戶、交易記錄、基本會計報表、損益計量、會計循環、分類賬與日記賬
等)，資產、負債、所有者權益的具體核算，財務報表的編制與分析等。
《會計英語（第2版）》不僅可以作為高等院校會計專業本科和其他經
濟管理類本科“專業英語”課程的教材，也可作為在職會計人員和經濟管理
人員的自學參考書。
目錄
Part One Fundamental Accounting
Chapter I An Introduction to Accounting
1.1 The Nature of Accounting
1.2 The History and Development of Accounting
1.3 Users of Accounting Information
1.4 Accounting Profession
1.5 Financial Accounting and Managerial Accounting
1.5.1 Managerial accounting
1.5.2 Financial accounting
1.5.3 Managerial accounting versus financial accounting
1.6 Ethics and Accounting
1.6.1 Ethics in Business
1.6.2 Ethics in Your Future Career
Stunmary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter 2 The Accounting Equation and theAccount
2.1 Types of Business Organizations
2.2 The Accounting Equation
2.3 The Effects of Business Transactions on the Accounting Equation ..
2.4 The Account
2.4.1 The TAccount
2.4.2 Management's Use of Accounts
2.4.3 The Ledger
2.4.4 Types of Commonly Used Accounts
2.4.5 Titles of Accounts
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter 3 Recording Business Transactions
3.1 Double-Entry bookkeeping
3.2 Recording Business Transaction
3.2.1 Recording Transactions in Journals
3.2.2 Posting from the Journal to the Ledger
3.3 Illustrative Problem
3.4 The Trial Balance
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment Material
Chapter 4 Basic Financial Statements
4.1 Financial Statements
4.1.1 The Balance Sheet
4.1.2 The Income Statement
4.1.3 The Statement of Owner's Equity
4.1.4 The Statement of Changes in Financial Position
4.1.5 Relationship of the Financial Statements
4.2 The Balance Sheet
4.2.1 Classification of Assets and Liabilities
4.2.2 Formats of Balance Sheet
4.2.3 Current Ratio and Debt Ratio
4.3 The Income Statement
4.3.1 Formats of Income Statement
4.3.2 Gross Margin Percentage and Inventory Turnover
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
……
Chapter 5 The Measurement of Business lncome
Chapter 6 Completing the Accounting Cycle(Ⅰ)
Chapter 7 Completing the Accounting Cycle(Ⅱ)
Chapter 8 Ledgers and Journals
Part Two Financial Accounting
Chapter 9 Cash and Internal Control
Chapter 10 Accounts receivable and Notes Receivable
Chapter 11 Accounting for Inventory
Chapter 12 Non-current Assets and intangible Assets
Chapter 13 Current Liabilities and payroll Accounting
Chapter 14 Non-current Liabilities
Chapter 15 Shareholder's Equity
Part Three Analysis of Accounting Information
Chapter 16 Preparing and Using the Financial Statements
Chapter 17 Financial Statement Analysis
Appendix
Appendix Ⅰ: How to Read Original English Textbook of Accounting
Appendix Ⅱ: Refence Versions for Reading Materials
Appendix Ⅲ: Answers to Assignment Material
Appendix Ⅳ: Recommended Websites of Accounting
Appendix Ⅴ: A List of Reference Book
