会计英语——全国中等职业技术学校教材

    本书根据劳动和社会保障部培训就业司颁发的《经营核算专业教学计划》编写，供全国中等职业技术学校经营核算专业使用。全书共12课，分别讲授了银行业务、会计、会计等式、会计账户、财务报表、收益表、本-量-利关系、成本会计、价格、信用卡、国际贸易以及信用证等专业知识的英语表达。
　　本书实用易懂，突出英语在经营核算专业中的实际应用，书中配有大量财会图表，并在每课后附有练习题。
　　本书也可作为经营核算专业人员的培训教材。
　　本书由张伯君主编，刘璞参编。

    

    

Unit One Banking Facilities
　1.Opening a New Banking Account
　2.Drawing Money against a Traveler's Check
Unit Two Accounting
　1.What Is Accounting?
　2.Accounting Functions
Unit Three Accounting Equation
　1.Accounting Elements
　2.Accounting Equation
Unit Four Accounting Accounts
　1.Accounting Accounts
　2.A Trial Balance
Unit Five Financial Statements
　1.Preparing Financial Statements
　2.How to Prepare a Balance Sheet
Unit Six An Income Statement
　1.The Importance of an Income Statement
　2.Talking about an Income Statement
Unit Seven Cost Volume Profit Relationship
　1.Budget Preparation
　2.Cost Volume Profit Analysis
Unit Eight Cost Accounting
　1.Basic Ideas of Cost Accounting
　2.How to Compute the Unit Cost
Unit Nine Price
　1.The Price of the Battery
　2.Price Discount
Unit Ten Credit Cards
　1.About a Credit Card
　2.How to Apply for a Credit Card
Unit Eleven International Trade
　1.A Dialogue about International Trade
　2.Compensation Trade
Unit Twelve Letter of Credit
　1.The Terms of Payment
　2.Making Amendments
附录
附录1.词汇总表
附录2.短语总汇
附录3.经营核算术语
附录4.世界部分国家及其货币名称表