会计英语(21世纪高职高专规划教材·财经管理系列)
分類: 图书,外语 ,大学英语 ,高职高专,
作者: 李宗顺 主编
出 版 社:
出版时间: 2009-1-1字数: 376000版次: 1页数: 225印刷时间: 2009/01/01开本: 16开印次: 1纸张: 胶版纸I S B N : 9787811234664包装: 平装内容简介
本书是为高职高专会计类专业学生学习专业英语而编写的。在内容的编排上由浅人深,文章难度适中,既有会计理论的学习,又有各种会计报表,情景基本反映公司会计的主要业务,具有较强的实务操作性。
根据教学需要,本书共编写15章,课文涉及会计概述、会计假设和会计原则、会计要素、会计帐户、借贷记账法、经济业务与会计等式、会计凭证、会计账簿、会计循环、基本财务报表、财务报表分析、会计法、管理会计知识、审计知识、税务会计等。
本书适合高职高专会计类专业在校生使用,又可以供会计专业人员学习参考。
目录
Chapter 1 Introduction to Accounting
Section I
1.1 Definition of Accounting
1.2 The Importance of Accounting Information
Section II
Reading Material
The Development of Accounting
Chapter 2 Accounting Assumptions and Principles
Section I
2.1 Accounting Assumptions
2.2 Accounting Principles
Section II
Reading Material
GAAP and SAP
Accrual Principle and Conservatism Principle
Chapter 3 Accounting Elements
Section I
3.1 Assets, Liabilities and Owner's Equity
3.2 Revenue, Expense and Net Earning
Section II
Reading Material
Marketable Securities, Inventory and Fixed Assets
Chapter 4 Accounts
Section I
4.1 Definition of Accounts
4.2 Account Types
Section II
Reading Material
Chart of Accounts(会计科目表,账户一览表)
Subaccount (子账户)
Chapter 5 Debit-credit Bookkeeping
Section I
5.1 Debit-credit Bookkeeping
5.2 The Rules of Debit and Credit
Section II
Reading Material
Microcomputer Accounting Systems
Chapter 6 Business Transactions and Accounting Equation
Section I
6.1 Business Transactions
6.2 Accounting Equation
Section II
Reading Material
Forms of Business Organization
Chapter 7 Accounting Documents
Section I
7.1 Source Documents
7.2 Vouchers
Section II
Reading Material
The Trial Balance
Chapter 8 Account Books
Section I
8.1 Journal
8.2 Ledger
……