会计英语

　　在经济全球化的趋势下，中国企业的经营活动越来越需要“会计英语 ”这一国际通用的商业工具。《21世纪全国高职高专财经管理系列实用规划教材：会计英语》系统介绍了中美会计确认、计量和报告的基本原理和方法。第一部分是“英语会计”，即第1-22章的内容。该部分以美国会计为背景，介绍基本会计业务确认、计量和报告的基本原理、方法和实际操作。其中，第1、2章介绍会计基本理论；第3-5章介绍会计基本信息载体—— 凭证、账簿和报表；第6-8章介绍会计处理过程——会计循环；第9-19章介绍企业生产经营、投资、筹资及利润分配业务的会计处理；第20-22章是常见会计专题，分别为财务报表分析、税务会计和审计。第二部分是“会计英语”，即“附录”部分内容。该部分以中国39项新准则为背景，介绍中国企业日常会计确认、计量和报告的相关内容。具体包括附录A、附录B和附录C。附录A是新准则中工商企业会计科目的中英文对照；附录B是新准则中工商企业财务报表的巾英文对照；附录C是中国企业外币交易业务会计处理的案例。通过划分“英语会计”与“会计英语”，读者可以在避免内容交叉重复的情况下，了解国外会计的惯例，掌握中国会计的英文表述，更好地理解中外会计的差异。

暂缺《会计英语》作者简介

前言
Chapter 1 Overview of Accounting
　The importance of Accounting
　Accounting Profession
　Financial Accounting and Managerial Accounting
　Objectives of Financial Reporting
　Qualitative Characteristics of Accounting Information
　Recognition and Measurement Concepts
　Accounting Environment
　Ethics in the Environment of Accounting
　　New Terms in Chapter 1
　　Exercises
Chapter 2 Elements of Financial Statements, Accounting Equation and Double-entry
　Elements of Financial Statements
　Accounting Equation
　Double-entry Procedure
　　New Terms in Chapter 2
　　Exercises
Chapter 3 The Journal
　Definition of Journal
　Details in the Journal
　Recording Transactions in Journal
　General Journal
　Special Journal
　　New Terms in Chapter 3
　　Exercises
Chapter 4 The Ledger
　Details in the Ledger
　Format of Ledger
　How to Post
　Chart of Accounts
　　New Terms in Chapter 4
　　Exercises
Chapter 5 Basic Financial Statements
　Income Statement
　Statement of Capital
　Balance Sheet
　Statement of Cash Flows
　Relationships among the Financial Statements
　　New Terms in Chapter 5
　　Exercises
Chapter 6 The Accounting Cycle (Ⅰ)
　Analyzing Transactions and Journalizing Transactions
　Posting Transactions
　Preparing a Trial Balance
　　New Terms in Chapter 6
　　Exercises
Chapter 7 The Accounting Cycle (Ⅱ)
　The Need for Adjusting Entries
　Apportioning Recorded Costs
……
Chapter 8 The Accounting Cycle (Ⅲ)
Chapter 9 Accounting for Purchasing Transactions
Chapter 10 Inventories and the Cost of Goods Sold
Chapter 11 Accounting for Sales Transactions
Chapter 12 Accounting for Manufacturing Transactions
Chapter 13 Cash
Chapter 14 Accounts Receivable and Uncollectible Accounts
Chapter 15 Accounting for Investments
Chapter 16 Plant Assets
Chapter 17 Natural Resources and Intangible Assets
Chapter 18 Accounting for Liabilities
Chapter 19 Stockholders' Equity of A Corporation
Chapter 20 Analysis of Financial Statements
Chapter 21 Tax Accounting
Chapter 22 Auditing
Appendix
参考文献