标题：高等院校会计类教材系列：会计英语
图书信息
出版社: 科学出版社; 第2版 (2011年6月1日)
丛书名: 高等院校会计类教材系列
平装: 420页
开本: 16
ISBN: 7030316673, 9787030316677
条形码: 9787030316677
尺寸: 23.6 x 16.6 x 1.8 cm
重量: 558 g
内容简介
由葛军主编的《会计英语（第2版）》以现代会计理论的最新研究成果
和国际会计准则为指导，以西方财务会计体系为基础，结合我国会计实践工
作，将国内外财务会计教学内容相结合，综述了会计的含义、会计产生与发
展、会计信息的使用、会计职业、管理会计与财务会计的差异、会计职业道
德等基本知识；从会计专业的角度，全面系统地阐述了会计核算的基本经济
业务、基本方法、基本程序和基奉技能，概括介绍了会计分析的方法及运用
，并对会计的最新发展动态、会计准则的制定以及公认会计原则等基本知识
做了简明扼要的介绍。
《会计英语（第2版）》内容包括会计介绍，会计基础知识(会计恒等式
与账户、交易记录、基本会计报表、损益计量、会计循环、分类账与日记账
等)，资产、负债、所有者权益的具体核算，财务报表的编制与分析等。
《会计英语（第2版）》不仅可以作为高等院校会计专业本科和其他经
济管理类本科“专业英语”课程的教材，也可作为在职会计人员和经济管理
人员的自学参考书。
目录
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