简介
《会计专业英语/高等院校“十二五”规划教材》以我国最新的会计准则为基础，兼顾国际会计准则和其他国家准则，适应目前我国经济管理人才培养的需要，用英语对会计的基本理论、会计循环及会计要素的确认、计量和报告进行了阐述。全书共分为17章，教学内容安排合理，克服了目前国外引进的原版教材篇幅大、价格高等不适合学习的缺点。本书注重学生的能力培养和学习的积极性、主动性的提高，为方便学生的学习，每章都附有学习目标、词汇、复习思考题等。 《会计专业英语/高等院校“十二五”规划教材》是会计学专业首选专业英语教材，也是双语教学不可或缺的教学资料。同时，可作为广大会计从业者掌握会计英文表达、读懂财务报告的学习资料，有助于提高使用者的会计工作水平及适应能力。
目录
Part 1 Accounting Introductions
Unit 1 Accounting and Its Environment
1.1 Nature and Content of Accounting
1.2 Objectives of Financial Reporting
Unit 2 Accounting Concepts and Basic Conventions
2.1 Accounting Is an Information System
2.2 Conventions of Accounting
Unit 3 Accounting Elements and Accounting Equation
3.1 Accounting Elements
3.2 Accounting Equation
Unit 4 Accounts and Double-entry Bookkeeping System
4.1 The Account
4.2 Double-entry Bookkeeping System
Unit 5 Ledgers and Journals
5.1 Ledgers
5.2 Joumals
Unit 6 Recording Transactions nlustration
6.1 Illustrative Problem Ⅰ
6.2 Illustrative Problem Ⅱ
6.3 Illustrative Problem Ⅲ
6.4 Illustrative Problem Ⅳ
6.5 Illustrative Problem Ⅴ
6.6 Illustrative Problem Ⅵ
Unit 7 The Accounting Cycle
7.1 Fundamentals and Analyze Transactions
7.2 Record the Transactions in Joumal
7.3 Post to Ledger Accounts
7.4 Prepare a Trial Balance
7.5 Make Adjusting Entries
7.6 Prepare Financial Statements
7.7 Joumalize and Post Closing Entries
7.8 Prepared Closed Trial Balance
Unit 8 Financial Statements
8.1 Introduction to Financial Statements
8.2 The Balance Sheet
8.3 The Income Statement
8.4 The Cash Flow Statement
Part 2 Financial Accounting
Unit 9 Assets (Ⅰ)-Current Assets
9.1 Internal Control and Cash
9.2 Receivables
9.3 Inventory (Ⅰ)
9.4 Inventory(Ⅱ)
Unit 10 Assets (Ⅱ) -Noncurrent Assets
10.1 Plant and Equipment
10.2 Intangible Assets
10.3 Long-term Investment
Unit 11 Liabilities
11.1 Current Liabmties
11.2 Long-term Liabilities
Unit 12 Owner' s Equity
12.1 Introduction of Owner' s Equity
12.2 Capital
Unit 13 Financial Statement Analysis
13.1 Framework for Financial Statement Analysis
13.2 Techniques of Analysis
13.3 Ratio Analysis
Part 3 Cost Management Accounting and Auditing
Unit 14 Costs Analysis
14.1 Introduction of Cost Accounting
14.2 Cost Behavior
14.3 Cost-volume-profit Analysis
Unit 15 Cost Method
15.1 Job Order Costing
15.2 Process Costing
……
参考文献
Unit 1 Accounting and Its Environment
1.1 Nature and Content of Accounting
1.2 Objectives of Financial Reporting
Unit 2 Accounting Concepts and Basic Conventions
2.1 Accounting Is an Information System
2.2 Conventions of Accounting
Unit 3 Accounting Elements and Accounting Equation
3.1 Accounting Elements
3.2 Accounting Equation
Unit 4 Accounts and Double-entry Bookkeeping System
4.1 The Account
4.2 Double-entry Bookkeeping System
Unit 5 Ledgers and Journals
5.1 Ledgers
5.2 Joumals
Unit 6 Recording Transactions nlustration
6.1 Illustrative Problem Ⅰ
6.2 Illustrative Problem Ⅱ
6.3 Illustrative Problem Ⅲ
6.4 Illustrative Problem Ⅳ
6.5 Illustrative Problem Ⅴ
6.6 Illustrative Problem Ⅵ
Unit 7 The Accounting Cycle
7.1 Fundamentals and Analyze Transactions
7.2 Record the Transactions in Joumal
7.3 Post to Ledger Accounts
7.4 Prepare a Trial Balance
7.5 Make Adjusting Entries
7.6 Prepare Financial Statements
7.7 Joumalize and Post Closing Entries
7.8 Prepared Closed Trial Balance
Unit 8 Financial Statements
8.1 Introduction to Financial Statements
8.2 The Balance Sheet
8.3 The Income Statement
8.4 The Cash Flow Statement
Part 2 Financial Accounting
Unit 9 Assets (Ⅰ)-Current Assets
9.1 Internal Control and Cash
9.2 Receivables
9.3 Inventory (Ⅰ)
9.4 Inventory(Ⅱ)
Unit 10 Assets (Ⅱ) -Noncurrent Assets
10.1 Plant and Equipment
10.2 Intangible Assets
10.3 Long-term Investment
Unit 11 Liabilities
11.1 Current Liabmties
11.2 Long-term Liabilities
Unit 12 Owner' s Equity
12.1 Introduction of Owner' s Equity
12.2 Capital
Unit 13 Financial Statement Analysis
13.1 Framework for Financial Statement Analysis
13.2 Techniques of Analysis
13.3 Ratio Analysis
Part 3 Cost Management Accounting and Auditing
Unit 14 Costs Analysis
14.1 Introduction of Cost Accounting
14.2 Cost Behavior
14.3 Cost-volume-profit Analysis
Unit 15 Cost Method
15.1 Job Order Costing
15.2 Process Costing
……
参考文献
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