会计英语――面向21世纪课程教材

    本书共分为上、下两篇，上篇为财务会计共12章，下篇为成本与管理会计共8章，全书共计20章，包括了财务会计、成本会计、管理会计的基本理论与实务的主要内容。为了便于教学和帮助读者系统自学各章的内容，本书各章内容包括；学习目标、英文课文、专业词汇与词组、问题讨论题、自测题、词汇练习题、实务练习题、汉译英练习题、英译汉练习题，并在每章的结尾处给出了自测题的答案。为了便于读者全面复习，本书还在附录一中给出了各章的参考译文，在附录二中给出了各章的词汇练习题、实务练习题、汉译英练习题、英译汉练习题的参考答案。由于本书的英文课文主要取材于美国的大学会计教科书，为了帮助读者掌握美、英两国会计词汇的差异，本书在附录三中给出了一些常见的同词义但用词不同的美、英会计词汇。本书内容丰富，语言简练，兼顾了英语学习与专业学习的基本特点，是广大读者学习会计英语语言加西方会计专业知识的一部较为理想的会计英语教科书。

    

    

PART 1 FINANCIAL ACCOUNTING
CHAPTER 1 OVERVIEW OF ACCOUNTING
CHAPTER 2 SCCOUNTING CYCLE AND BASIC FINANCIAL STATEMENTS
CHAPTER 3 CASH AND MARKETABLE SECURITIES
CHAPTER 4 ACCOUNTS RECEIVABLE
CHAPTER 5 INVENTORY
CHAPTER 6 LONG-LIVES ASSETS
CHAPTER 7 CURRENT LIABBILITIES
CHAPTER 8 LONG-TERM LIABILITIES AND LONG-TERM INVESTMENTS
CHAPTER 9 OWNER'S EQUITY-PARTNERSHIP
CHAPTER 10 OWNER'S EQUITY-CORPORATION
CHAPTER 11 STATEMENT OF CASH FLOWS
CHAPTER 12 FINANCIAL STATEMENT ANALYSIS
PART 2 COST ACCOUNTING AND MANAGEMENT ACCOUNTING
CHAPTER 13 INTRODUCTION TO COST AND MANAGEMENT
CHAPTER 14 MANUFACTURE BUSINESS ACCOUNTING
CHAPTER 15 STANDARD COSTS
CHAPTER 16 ACTIVITY-BASED COSTING
CHAPTER 17 COST-VOLUME-PROFIT ANALYSIS
CHAPTER 18 CAPITAL INUESTMENT DECISION
CHAPTER 19 BUDGET PREPARATION
CHAPTER 20 RESPONSIBILITY ACCOUNTING
APPENDIX 1 REFERENCE VERSION
APPENDIX 2 REFERENCE SOLUTIONS TO EXERCISES IN VARIOUS CHAPTERS
APPENDIX 3 DIFFERENCES OF ACCOUNTING VACABULARIES IN AMERICAN AND BRITISH ENGLISH