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会计专业英语2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载

孙晓媛主编；王艺，赵伟，刘百芳副主编；高丽萍主审著
出版社：北京：人民邮电出版社
ISBN：9787115283719
出版时间：2012
标注页数：192页
文件大小：27MB
文件页数：202页
主题词：会计－英语－高等职业教育－教材

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图书目录

Unit 1 Introduction of Accounting1

1.1 The Role of Accounting in Business1

1.1.1 The Nature and Function of Accounting2

1.1.2 The Division of Accounting3

1.2 Accounting Ethics5

Important Words and Special Terms6

Exercise7

Unit 2 Some of Generally Accepted Accounting Principles8

2.1 The Monetary Convention9

2.2 Accrual Basis of Accounting9

2.2.1 The Cash Basis of Accounting10

2.2.2 The Accrual Basis of Accounting10

2.3 Going Concern10

2.4 Matching Principle and Revenue Recognition11

Important Words and Special Terms11

Exercise13

Unit 3 Accounting Equation and Double-Entry system15

3.1 Accounting equation15

3.2 Accounting elements15

3.3 Accounting elements in the accounting equation17

3.4 T account18

3.5 Double-entry System18

Important Words and Special Terms18

Exercise19

Unit 4 The Journals and The Ledgers21

4.1 Journal21

4.2 Types of Journal22

4.2.1 General Journals22

4.2.2 Special Journal23

4.3 Advantages of Using Journals24

4.4 Ledger24

4.4.1 General Ledger25

4.4.2 Subsidiary Ledger26

Important Words and Special Terms28

Exercises28

Unit 5 Accounting Cycle33

5.1 Identify transactions to be recorded33

5.2 Journalizing34

5.3 Posting from Journal to Ledger35

5.4 Preparing Unadjusted Trial Balance38

5.4.1 Accounting Basis39

5.4.2 Adjusting entries39

5.5 The Adjusted Trial Balance45

5.6 Closing50

Important Words and Special Terms54

Exercises55

Unit 6 Assets60

6.1 Current Asset61

6.1.1 Cash61

6.1.2 Account Receivable62

6.1.3 Inventory65

6.2 Fixed Assets67

6.2.1 Measuring the cost of Property,Plant and Equipment67

6.2.2 Depreciable67

6.3 Intangible Assets70

Important Words and Special Terms70

Exercises71

Unit 7 Liabilities74

7.1 Current liabilities74

7.1.1 Short-term Bills(notes)and Accounts payable75

7.1.2 Accrued expenses75

7.1.3 Unearned revenues76

7.1.4 Current maturities of Long-term debts76

7.1.5 Contingent liabilities76

7.2 Long-term liabilities76

7.2.1 Long-term loans payable76

7.2.2 Long-term accounts payable77

7.2.3 Bonds(debenture)payable77

Important Words and Special Terms79

Exercises79

Unit 8 Owner's equity81

8.1 Paid-up capital82

8.1.1 Ordinary shares(common stock)82

8.1.2 Preference shares(preferred stock)83

8.2 Retained profits are earned from the customers83

Important Words and Special Terms84

Exercises84

Unit 9 Balance Sheet and Income Statement86

9.1 Balance Sheet86

9.1.1 Purpose of Balance Sheet86

9.1.2 Format of Balance Sheet87

9.1.3 Advantages and Limitation of the Balance Sheet91

9.2 Income statement92

9.2.1 The function of income statement92

9.2.2 Single-step Income Statement93

9.2.3 Multiple-step Income Statement95

Important Words and Special Terms97

Exercises98

Unit 10 Cash Flow Statement99

10.1 The Role of Cash Flow Statement99

10.1.1 Meaning of"Cash Flows"99

10.1.2 Importance of Cash Flow Statement100

10.2 Categories of Cash Flow101

10.2.1 Operating Activities101

10.2.2 Investing Activities104

10.2.3 Financing Activities105

10.2.4 Direct and Indirect Methods of Reporting106

10.3 Usefulness of the Statement of Cash Flows111

Important Words and Special Terms111

Exercises112

AppendixⅠ 参考答案117

AppendixⅡ 课文参考译文127

第1单元会计概论127

第2单元公认会计原则130

第3单元会计等式和复式记账132

第4单元日记账和分类账134

第5单元会计循环139

第6单元资产158

第7单元负债166

第8单元所有者权益170

第9单元资产负债表和损益表172

第10单元现金流量表181

参考文献192