会计英语 本书特色

本书以现代高职教育项目任务驱动理论为指导，按先深化理性认识再到实际运用的次序编排章节内容。全书共8 章：会计概述；会计循环；资产；负债；所有者权益；收入、费用与利润；财务报表；财务报表分析。每章均包括课前任务、导入、正文、专业术语、练习五个部分，符合学习者的认知习惯。 本书可作为高职高专会计、财经、管理专业作为专业英语教材，也可供广大会计从业人员以及其他希望提高涉外会计英语能力的学习者使用。

会计英语 目录

chapter 1 general introduction to accounting ............................................................... 1section 1 accounting assumptions and accounting principles ................................... 2section 2 accounting elements and accounting equation .......................................... 5section 3 ethics in accounting ..................................................................................... 8chapter 2 accounting cycle ........................................................................................ 13section 1 t-accounts and double-entry system ........................................................ 14section 2 journals and ledger .................................................................................... 16section 3 trial balance ............................................................................................... 19section 4 accounting adjustments ............................................................................. 20section 5 closing an account ..................................................................................... 22chapter 3 assets ......................................................................................................... 26section 1 current assets ............................................................................................. 27section 2 long-term assets ........................................................................................ 34chapter 4 liabilities ..................................................................................................... 45section 1 current liabilities ....................................................................................... 47section 2 non-current liabilities ............................................................................... 50chapter 5 owner’s equity ............................................................................................ 59section 1 paid-in capital ............................................................................................ 60section 2 retained earnings ....................................................................................... 63chapter 6 revenues, expenses and profit .................................................................. 70section 1 revenues ..................................................................................................... 71section 2 expenses ..................................................................................................... 75section 3 profit ........................................................................................................... 77chapter 7 financial statements ................................................................................... 84section 1 balance sheet ............................................................................................. 86section 2 income statement ....................................................................................... 91? 会 计 英 语visection 3 cash flow statement .................................................................................. 95chapter 8 financial statement analysis .................................................................... 102section 1 ratio analysis ........................................................................................... 104section 2 horizontal analysis .................................................................................. 109section 3 vertical analysis ....................................................................................... 112appendix a 复利现值系数表（pvif 表） ................................................................... 120appendix b 年金现值系数表（pvifa 表） ................................................................. 121bibliography ..................................................................................................................122

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