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财务会计英语
作者：孙耀远 主编
出版社：外语教学与研究出版社
出版时间：2007-08-01
ISBN：9787560067179
定价：¥18.90
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内容简介
前几年，谈到我国的科教状况时，流行着这样一种说法：“卫星上天，马桶漏水”。意思是说我国的高科技能赶上去，可应用技术比较落后，连马桶漏水问题都解决不了。从某方面讲，这不能不归咎于职业技术教育的落后。因此，自1999年起，教育部开始重视职业技术教育，在教育行政管理方面加大了工作力度，在财政资金等方面加大了投入，迄今职业技术教育思路越来越清晰，教育理念日趋成熟。本教材正是在这种高职教育改革的新形势下编写的。本教材适用于会计类、经济类、管理类高职高专学生。按教育部外语教学大纲的要求，各校在2—4个学期的基础英语授课结束后，开设专业英语课程，使学生获得用英语从事专业工作的基本能力。用英语进行财务会计教学并不是可望不可及的，根据会计英语教学一线教师的反馈，通过实务、案例教学，学生兴趣浓厚，教学效果可圈可点，学生毕业后基本能胜任外企的财务会计工作、BP0的财务外包工作、甚至会计英语的教学工作。本教材内容包括资产、负债、所有者权益、收入、成本与费用、利润六项会计要素的核算，还包括财务报表、财务报表分析等内容。考虑到通过英语学习财务会计的现实需要，本教材在第一章里适当地介绍了复式记账法、账户设置等内容，以填补基础会计与财务处理之间的空白。本教材依据高职高专的最新教育理念而编写，具有如下特点：一、理论以够用、必需为度，充分体现高职高专技能型、实用型人才的培养要求；二、内容为财务会计实务中应知应会的部分，通过本教材的学习，学生既能掌握用英语做账的实际操作能力又能使学生学习并巩固已经学过的英语知识：三、本教材所编写的会计实务以国际会计惯例为主，教材中的案例均采用外国企业的商号及会计事项；四、作为案例性教材，本教材将一个服务性企业和一个商业企业的整套会计事项，贯穿于整个会计循环中：五、书中对与国内会计准则不同的地方，在注释中进行解释；六、教材的编写语言为简易美语：七、教材配有全文译文、习题答案、会计科目一览表和其他常用报表。教师可登录教材指定网站下载。本教材供一个学期使用，需36个学时。
作者简介
暂缺《财务会计英语》作者简介
目录
Unit One General Introduction to Financial Accounting
Section 1 Accounting Equation and Accounting Elements
Section 2 T Account, Double-entry System, the Ledger and Chart &Accounts
Section 3 Joumalizing and Posting
Section 4 Financial Statements
Unit Two Assets
Section 1 Accounting for Cash
Section 2 Accounting for Receivables
Section 3 Inventory Accounting
Section 4 Accounting for Long-term Assets
Unit Three Liabilities
Section 1 Current Liabilities
Section 2 Long-term Liabilities
Unit Four Owners Equity
Section 1 Partnership Accounting
Section 2 Corporate Accounting
Unit Five Revenue
Section 1 Basic Concepts Relating to Revenue Recognition
Section 2 Accounting for Revenue
Unit Six Costs and Expenses
Section 1 Outline of Costs and Expenses
Section 2 Accounting for Costs
Section 3 Accounting for Expenses
Unit Seven Profit
Section 1 Definition of Profit
Section 2 Accounting for Profit
Unit Eight Financial Statements
Section 1 Review of Transactions and Summary of Account Balances for Whitman Company
Section 2 Balance Sheet
Section 3 Income Statement
Section 4 Statement of Cash Flows
Unit Nine Analyzing Financial Statements
Section 1 Purpose of Financial Statement Analysis
Section 2 Horizontal Analysis
Section 3 Vertical Analysis
Section 4 Ratio Analysis
Glossary
Key to Exercises
Bibliography
Section 1 Accounting Equation and Accounting Elements
Section 2 T Account, Double-entry System, the Ledger and Chart &Accounts
Section 3 Joumalizing and Posting
Section 4 Financial Statements
Unit Two Assets
Section 1 Accounting for Cash
Section 2 Accounting for Receivables
Section 3 Inventory Accounting
Section 4 Accounting for Long-term Assets
Unit Three Liabilities
Section 1 Current Liabilities
Section 2 Long-term Liabilities
Unit Four Owners Equity
Section 1 Partnership Accounting
Section 2 Corporate Accounting
Unit Five Revenue
Section 1 Basic Concepts Relating to Revenue Recognition
Section 2 Accounting for Revenue
Unit Six Costs and Expenses
Section 1 Outline of Costs and Expenses
Section 2 Accounting for Costs
Section 3 Accounting for Expenses
Unit Seven Profit
Section 1 Definition of Profit
Section 2 Accounting for Profit
Unit Eight Financial Statements
Section 1 Review of Transactions and Summary of Account Balances for Whitman Company
Section 2 Balance Sheet
Section 3 Income Statement
Section 4 Statement of Cash Flows
Unit Nine Analyzing Financial Statements
Section 1 Purpose of Financial Statement Analysis
Section 2 Horizontal Analysis
Section 3 Vertical Analysis
Section 4 Ratio Analysis
Glossary
Key to Exercises
Bibliography
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