实用会计英语

   袁晓玲等主编的《实用会计英语(专业外语系列教材)》言简意赅地对会计领域的基础理论与实践方面所涉及的核心内容进行了全面的梳理和编排。包括会计概述、会计程序、应收账款、非流动性资产、收入与费用、财务报表分析、会计术语等内容，每章后都附有练习，书后还提供了参考答案，具有较强实用性及参考价值。

 

     袁晓玲等主编的《实用会计英语》—书共分十四章，详细介绍了常见会计理论与实务各个环节的核心 内容，并配有极为实用的大量实务 操作案例。从基础的会计试算表到较为复杂的财务报表，*实用性的各种表格—网打尽。本书能帮助读 者在英语环境中全 面了解和掌握最核心的会计专业知识。

     《实用会计英语(专业外语系列教材)》可作为高等财经院校专业课教材。其简明的内容和设计非常适 合会计从业者或相关从业人员掌握基础的会计理论和实践，同时也有利于提高使用者的专业英语水平。

Chapter 1  Overview of Accounting

  1．1 Accounting History

  1．2 Accounting Definition and Function

  1．3 Accounting Standards

  1．4 Categorization of Accounting

  1．5 Accounting Postulations

  1．6 Accounting Principles

Chapter 2  Accounting Recognition and Measurement

  2．1 Accounting Elements and Equations

  2．2 Accounting Subjects and Account

  2．3 Double Entry System

Chapter 3  Accounting Process

  3．1 Accounting Cycle

  3．2 The Joumal

  3．3 The Ledger

  3．4 Adjusting Entries

  3．5Trial Balance

Chapter 4  Current Assets

  4．1  Assets

  4．2 Current Assets

  4．3  Cash

Chapter 5  Accounts Receivable

  5．1  Receivables

  5．2  ACCOtLnts Receivable

Chapter 6  Inventoryt

  6．1 Inventory and Its Classification

  6．2 Determine Inventory Quantities

  6．3 Basic Issues in Inventory Valuation

Chapter 7  Non-current Assets

  7．1 Fixed Assets

  7．2 Depreciation of Fixed Assets-t

  7．3 Intangible Assets

  7．4 Long-term Investment

Chapter 8  Liabilities and Equity

  8．1 Concept of Liabilitiestt

  8．2 Current Liabilities

  8．3 Long-term Liabilities

  8．4 Owner’s Equity

  8．5 The Nature of Owner’s Equity

  8．6 Sources of Owner’s Equity

Chapter 9  Revenue and Expenses

  9．1  Revenue

  9．2 Expensest

  9．3 Gains and Lossest

Chapter 10  Financia1．Statements

  10．1 overview of Finaneia1．Statements

  10．2 The Balalice Sheet

  10．3 The Income Statement

  10．4 11le Statement of Cash F1oWS

Chapter 11  Financia1．Statement Analysis

  11．1 Objectives of Financia1．Statement Analysis

  11．2 Trend Analysis

  11．3 Common-size Analysis

  11．4 Ratio Analysis

Chapter 12  Accounting in the New Epoch

  12．1 Internationa1．Accounting

  12．2 Computerized Accounting System

  12．3 Three Basic Software in Accounting

Chapter 13  Accountants，Organizations and Examinations

  13．1 Profession of Accounting

  13．2 Top Accounting Organizations

  13．3 Accounting Examinations

  13．4 Ethics and the Accounting Environment

Chapter 14  Accounting Language-

  14．1 Abbreviation and Acronyms

  14．2 British and American Accounting Vocabulary

  14．3 Accounting Terms

  14．4 Accounting Diagrams

  Keys to the Exercises

附录一《中华人民共和国会计法》

附录二《中华人民共和国会计法》知识问答

Bibliography