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会计专业英语 本书特色
《会计专业英语/高等院校“十二五”规划教材》以我国*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。
会计专业英语 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
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参考文献
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