本書是為會計英語教學而編寫的專業基礎教材,內容以基礎會計、財務會計為主,成本會計、管理會計、財務管理也有所涉及。全書共分18個單元,每個單元由課文、單詞術語注釋、課后練習、參考譯文、閱讀材料等組成。書后還附錄了精選的實務案例、專業詞匯、會計報表以及財政部2006年頒布的新企業會計準則——基本準則(英文版),便于廣大讀者學習使用。
本書既可作為高等學校會計英語課程教材,也可以作為廣大會計從業人員學習會計英語入門的書籍。
第2版前言
第1版前言
Unit 1 Accounting Definition
Unit 2 The Conventions of Accountin9
Unit 3 The Accounting Process
Unit 4 Double—entry Bookkeepin9
Unit 5 Ledgers and Journals
Unit 6 The Balance Sheet
Unit 7 Income Statement
Unit 8 The Statement of Cash Flows
Unit 9 Assets
Unit 10 Liabilities
Unit 11 Owners’Equity
Unit 12 Financial Statement Analysis
Unit 13 Accounting for Foreign Currency Transactions and Translation 第2版前言
第1版前言
Unit 1 Accounting Definition
Unit 2 The Conventions of Accountin9
Unit 3 The Accounting Process
Unit 4 Double—entry Bookkeepin9
Unit 5 Ledgers and Journals
Unit 6 The Balance Sheet
Unit 7 Income Statement
Unit 8 The Statement of Cash Flows
Unit 9 Assets
Unit 10 Liabilities
Unit 11 Owners’Equity
Unit 12 Financial Statement Analysis
Unit 13 Accounting for Foreign Currency Transactions and Translation
Unit 14 Corporate Acquisition and Consolidated Financial Statements
Unit 15 Cost Elements
Unit 16 Activity—based Costin9
Unit 17 The Main Methods of Investment Appraisal
Unit 18 Financial Budgets
Appendix l Illustrations
Appendix 2 List of Accounting Terms
Appendix 3 Accounting Standard for Business Enterprises Basic Standard
Appendix 4 Accounting Documents
參考文獻