实用会计英语(附光盘银领工程高等职业教育技能型人才培养培训工程系列教材)

本书重点在于培养读者使用英文表述会计知识的能力和帮助读者有效积累会计专业词汇，强调实用性。在内容安排上，全书分15章，基本涵盖财务会计的所有重要领域，较全面的收录了常见语言现象和常用会计词汇。
本书主要为已经掌握一般英语基础的读者准备。对于有六年以上英语学习基础（高中毕业）的读者，或者已经在财工作中颇有积累，想要学习专业外语，从而能够将自己积累的专业学识和经验用英语表述；或者从事管理工作，并在工作中需要阅读英文报表以及需要用英语和别人交流管理信息（大部分的管理信息来自会计信息），那么本书就是为你量

作为会计英语教材，本书尝试用英语讲授会计的专业知识，在帮助读者掌握会计词汇的同时，通过阅读与练习使读者能够较为全面地学习西方财务会计的专业知识，以适合经济全球化的新形势、符合对外交流与合作的需求，同时还可以帮助会计工作者和财经类专业学生阅读英语会计文献和使用英语处理会计工作。

Unit 1 An Introduction to Accounting
1.1 The History and Development of Accounting
1.2 The Nature of Accounting
1.3 Users of Accounting Information
1.4 Accounting Profession
1.5 Managerial Accounting and Financial Accounting
1.6 Ethics and Accounting
1.7 Solutions to Activities
1.8 Accounting Vocabulary Summary
Self-Exercises
Group Activities
Reading Material
Unit 2 Recording Business Transactions
2.1 Types of Business Entities
2.2 The Accounting Equation
2.3 Double—Entry Bookkeeping
2.4 Recording Business Transactions
2.5 Illustrative Problem
2.6 Solutions to Activities
2.7 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 3 Accounting Cycle and Processes.
3.1 The Accounting Cycle
3.2 Source Documents
3.3 The Ledge
3.4 The Journals
3.5 The Financial Statements
3.6 Solutions to Aetivities
3 7 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 4 Cash and Receivables
4.1 Cash and Internal Control
4.2 The Bank Account：a Control Device
4.3 Accounts Receivable
4.4 Notes Receivable
4.5 Accounting for Bad Debts
4.6 Solutions to Activities
4.7 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 5 Inventory.
5.1 The Concept of Inventory
5.2 Inventory System
5.3 Inventory Costing Methods
5.4 Solutions to Activities
5.5 Accounting Vocabulary
Summary
Self—Exereises
Group Activities
Reading Material
Unit 6 Long-Lived Assets
6.1 Types of Assets
6.2 Fixed Assets
6.3 Depreciation of Fixed Assets
6.4 Disposing of Fixed Assets
6.5 Natural Resources and Intangible Assets
6.6 Solutions to Activities
6.7 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 7 Liabilities and Shareh Olders Equity
7.1 Types of Liabilities
7.2 Current Liabilities
7.3 Non—current Liabilities
7.4 Share Capital
7.5 ShareholdersEquity
7.6 Solutions to Activities
7.7 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 8 The Measurement of Business Income
8.1 Revenues and Expenses
8.2 Business Income
8.3 Some Generally Accepted Accounting Principles(GAAP)
8.4 Adjustments to the Accounts
8 5 Adjusted Trial Balance
8.6 Preparing the Financial Statements from the Adjusted Trial Balance。
8.7 Solutions tO Activities
8.8 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 9 Completing the Accounting Cycle
9.1 Preparation of the Work Sheet
9.2 Uses of the Work Sheet
9.3 Closing the Accounts
9.4 The Operation Cycle for a Merchandising Business
9.5 Accounting Record of the Operating Cycle
9.6 The Accounting Cycle for a Merchandising Business
9.7 Solutions to Activities
9.8 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Appendix Ⅰ Reference Versions for Reading Materials
Appendix Ⅱ Answers to Self-Exercises.
Appendix Ⅲ Recommended Websites of Accounting
Appendix IV A List of Reference Book
Appendix V Index