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《會計英語》內容簡介：隨著我國會計國際化進程的不斷加快，將專業英語教學引入成人教育會計專業已經刻不容緩，這將大大提升學生的專業能力和執業水平。《會計英語》主要以接受成人教育的學生為對象，在知識結構、難易程度、語言表達等方面均力求符合成人教育的特點，理論與實務有機結合。在《會計英語》的編寫過程中，編者參閱了美國多個最新版本的會計教科書，著重介紹會計的基本理論、方法和概念，充分體現了會計學科的系統性和專業性。
目次
Chapter 1 Accounting and Business Organization
1.1 Types of Businesses
1.2 Types of Business Organizations
1.3 The Role of Accounting in Business
1.4 Profession of Accounting
1.5 Generally Accepted Accounting Principles
1.6 Accounting Equation
1.7 Financial Statements and Interrelationships among Them
參考譯文
Chapter 2 Analyzing Transactions,
2.1 Using Accounts to Record Transactions
2.2 Journal
2.3 Double-Entry Accounting System
2.4 Posting Journal Entries to Accounts
2.5 Trial Balance
參考譯文
Chapter 3 Adjusting Process
3.1 Types of Accounts Requiring Adjustment
3.2 Adjusting Entries
3.3 Summary of the Adjusting Process
3.4 Adjusted Trial Balance
參考譯文
Chapter 4 Closing Entries and Accounting Cycle
4.1 The Reasons for Closing the Accounts
4.2 Closing Steps and Closing Entries
4.3 Post-Closing Trial Balance
4.4 Accounting Cycle
參考譯文
Chapter 5 Inventories
5.1 Inventory Cost Flow Assumptions
5.2 Perpetual Inventory System
5.3 Periodic Inventory System
5.4 Estimating Inventory Cost
參考譯文
Chapter 6 Receivables
6.1 Classifications of Receivable
6.2 Uncollectihle Receivable
6.3 Direct Write.off Method for Uncollectible Accounts
6.4 Allowance Method Uncollectible Accounts
6.5 Notes Receivable
參考譯文
Chapter 7 Fixed Assets and Intangible Assets
7.1 Nature of Fixed Assets
7.2 Accounting for Depreciation
7.3 Disposal of Fixed Assets
7.4 Intangible Assets
參考譯文
Chapter 8 Current Liabilities and Contingent Liabilities8
8.1 Current Liabilities
8.2 Contingent Liabilities
參考譯文
Chapter 9 Partnerships
9.1 Characteristics of a Partnership
9.2 Forming a Partnership
9.3 Dividing Income
9.4 Admitting a Partner
9.5 Withdrawal of a Partner
9.6 Liquidating Partnerships
參考譯文
Chapter 10 Corporations
10.1 Characteristics of a Corporation1
10.2 Advantages of the Corporate Form of Organization
10.3 Disadvantages of the Corporate Form of O~ganization
10.4 Formation of a Corporation
10.5 Charactestics and Classes of Stock
10.6 Issuing Stock
10.7 Cash Dividends
10.8 Stock Dividendslll
10.9 Stockholders’Equity Section in the Balance Sheet1 1
10.10 Stock Splits
參考譯文
Chapter 11 Bonds Payable
11.1 Characteristics of Bonds
11.2 Types of Bond
11.3 Tax advantage of bond financing
11.4 Bonds Issued at Face Amount
11.5 Bonds Issued at a Discount
11.6 Bonds Issued at a Premium
11.7 Bonds Sinking Funds
11.8 Bond Redemption
參考譯文
Chapter 12 Financial Statements Analysis1 3
12.1 Basic Analytical Procedures
12.2 Solvency Analysis
12.3 Profitability Analysis
參考譯文
Chapter 13 Management Accounting Concepts
13.1 The Differences between Managerial and Financial Accounting
13.2 The Management Accountant in the Organization
13.3 Managerial Accounting in the Management Process1
參考譯文
Chapter 14 Cost Concepts and Classifications1
14.1 General Cost Classifications1
14.2 Product Costs versus Period Costs
參考譯文
Chapter 15 Cost Behavior and Cost-Volume-Profit Analysis1
15.1 Cost Behavior
15.2 Cost-Volume-Profit Relationships1
15.3 Break-Even Analysis
參考譯文
Chapter 16 Budgeting1
16.1 Objectives of Budgeting
16.2 Static Budget and Flexible Budget1
16.3 Master Budget
參考譯文
參考文獻
教學課時建議
1.1 Types of Businesses
1.2 Types of Business Organizations
1.3 The Role of Accounting in Business
1.4 Profession of Accounting
1.5 Generally Accepted Accounting Principles
1.6 Accounting Equation
1.7 Financial Statements and Interrelationships among Them
參考譯文
Chapter 2 Analyzing Transactions,
2.1 Using Accounts to Record Transactions
2.2 Journal
2.3 Double-Entry Accounting System
2.4 Posting Journal Entries to Accounts
2.5 Trial Balance
參考譯文
Chapter 3 Adjusting Process
3.1 Types of Accounts Requiring Adjustment
3.2 Adjusting Entries
3.3 Summary of the Adjusting Process
3.4 Adjusted Trial Balance
參考譯文
Chapter 4 Closing Entries and Accounting Cycle
4.1 The Reasons for Closing the Accounts
4.2 Closing Steps and Closing Entries
4.3 Post-Closing Trial Balance
4.4 Accounting Cycle
參考譯文
Chapter 5 Inventories
5.1 Inventory Cost Flow Assumptions
5.2 Perpetual Inventory System
5.3 Periodic Inventory System
5.4 Estimating Inventory Cost
參考譯文
Chapter 6 Receivables
6.1 Classifications of Receivable
6.2 Uncollectihle Receivable
6.3 Direct Write.off Method for Uncollectible Accounts
6.4 Allowance Method Uncollectible Accounts
6.5 Notes Receivable
參考譯文
Chapter 7 Fixed Assets and Intangible Assets
7.1 Nature of Fixed Assets
7.2 Accounting for Depreciation
7.3 Disposal of Fixed Assets
7.4 Intangible Assets
參考譯文
Chapter 8 Current Liabilities and Contingent Liabilities8
8.1 Current Liabilities
8.2 Contingent Liabilities
參考譯文
Chapter 9 Partnerships
9.1 Characteristics of a Partnership
9.2 Forming a Partnership
9.3 Dividing Income
9.4 Admitting a Partner
9.5 Withdrawal of a Partner
9.6 Liquidating Partnerships
參考譯文
Chapter 10 Corporations
10.1 Characteristics of a Corporation1
10.2 Advantages of the Corporate Form of Organization
10.3 Disadvantages of the Corporate Form of O~ganization
10.4 Formation of a Corporation
10.5 Charactestics and Classes of Stock
10.6 Issuing Stock
10.7 Cash Dividends
10.8 Stock Dividendslll
10.9 Stockholders’Equity Section in the Balance Sheet1 1
10.10 Stock Splits
參考譯文
Chapter 11 Bonds Payable
11.1 Characteristics of Bonds
11.2 Types of Bond
11.3 Tax advantage of bond financing
11.4 Bonds Issued at Face Amount
11.5 Bonds Issued at a Discount
11.6 Bonds Issued at a Premium
11.7 Bonds Sinking Funds
11.8 Bond Redemption
參考譯文
Chapter 12 Financial Statements Analysis1 3
12.1 Basic Analytical Procedures
12.2 Solvency Analysis
12.3 Profitability Analysis
參考譯文
Chapter 13 Management Accounting Concepts
13.1 The Differences between Managerial and Financial Accounting
13.2 The Management Accountant in the Organization
13.3 Managerial Accounting in the Management Process1
參考譯文
Chapter 14 Cost Concepts and Classifications1
14.1 General Cost Classifications1
14.2 Product Costs versus Period Costs
參考譯文
Chapter 15 Cost Behavior and Cost-Volume-Profit Analysis1
15.1 Cost Behavior
15.2 Cost-Volume-Profit Relationships1
15.3 Break-Even Analysis
參考譯文
Chapter 16 Budgeting1
16.1 Objectives of Budgeting
16.2 Static Budget and Flexible Budget1
16.3 Master Budget
參考譯文
參考文獻
教學課時建議
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