郭梅、郭麗芳主編的《實用會計英語(第2版)》共分10個教學單元,每個單元均包含引導案例、精讀課文、單詞與詞組及其注釋、閱讀材料以及課后習題。所選內容題材涉及會計總論,賬戶與復式記賬,流動資產,非流動資產,負債,所有者權益,收入、費用和利潤,資產負債表,損益表,現金流量表。本書充分體現了高等職業教育的特色,理論內容以“必需、夠用”為度,突出了實用性。
《實用會計英語(第2版)》是普通高等教育“ 十一五”國家級規劃教材之一,可作為大專院校專科財務會計類專業師生的教材及參考用書,也可作為各類會計從業人員的參考用書。
第2版前言
第1版前言
Unit 1 General Introduction to Accounting
1.1 Origin and Development of Accounting
1.2 Accounting Entity
1.3 Accounting Assumptions
1.4 Quality Requirements of Accounting Information
Assignment
Reading Material
Unit 2 Accounting Equation and
DoubleEntry 2.1 Accounting Title and Accounts
2.2 Accounting Elements and Accounting Equation
2.3 Double Entry
2.4 Accounting Circle
Assignment 第2版前言
第1版前言
Unit 1 General Introduction to Accounting
1.1 Origin and Development of Accounting
1.2 Accounting Entity
1.3 Accounting Assumptions
1.4 Quality Requirements of Accounting Information
Assignment
Reading Material
Unit 2 Accounting Equation and
DoubleEntry 2.1 Accounting Title and Accounts
2.2 Accounting Elements and Accounting Equation
2.3 Double Entry
2.4 Accounting Circle
Assignment
Reading Material
Unit 3 Current Assets
3.1 Cash
3.2 Receivables
3.3 Inventories
Assignment
Reading Material
Unit 4 Noncurrent Assets
4.1 LongTerm Investment
4.2 Fixed Assets
4.3 Intangible Assets
Assignment
Reading Material
Unit 5 Liabilities
5.1 Current Liabilities
5.2 Longterm Liabilities
Assignment
Reading Material
Unit 6 Owners Equity
6.1 Capital Stock
6.2 Retained Earnings
Assignment
Reading Material
Unit 7 Revenue,Expenses and Profit
7.1 Revenue
7.2 Expenses
7.3 Profit
Assignment
Reading Material
Unit 8 Balance Sheet
8.1 Conception of Balance Sheet
8.2 Components of Balance Sheet
8.3 How to Prepare Balance Sheet
Assignment
Reading Material
Unit 9 Income Statement
9.1 Conception of Income Statement
9.2 Components of Income Statement
9.3 How to Prepare Income Statement
Assignment
Reading Material
Unit 10 Statement of Cash Flow 10.1 Conception of Statement of Cash Flow
10.2 Structure of Statement of Cash Flow
10.3 How to Prepare Statement of Cash Flow
Assignment
Reading Material
APPENDIX
Appendix Ⅰ 參考答案
Appendix Ⅱ 課文參考譯文
Appendix Ⅲ 專業詞匯表
參考文獻