会计英语（第二版）

　　由葛军主编的《会计英语（第2版）》以现代会计理论的最新研究成果和国际会计准则为指导，以西方财务会计体系为基础，结合我国会计实践工作，将国内外财务会计教学内容相结合，综述了会计的含义、会计产生与发展、会计信息的使用、会计职业、管理会计与财务会计的差异、会计职业道德等基本知识；从会计专业的角度，全面系统地阐述了会计核算的基本经济业务、基本方法、基本程序和基奉技能，概括介绍了会计分析的方法及运用，并对会计的最新发展动态、会计准则的制定以及公认会计原则等基本知识做了简明扼要的介绍。《会计英语（第2版）》内容包括会计介绍，会计基础知识（会计恒等式与账户、交易记录、基本会计报表、损益计量、会计循环、分类账与日记账等），资产、负债、所有者权益的具体核算，财务报表的编制与分析等。《会计英语（第2版）》不仅可以作为高等院校会计专业本科和其他经济管理类本科“专业英语”课程的教材，也可作为在职会计人员和经济管理人员的自学参考书。

暂缺《会计英语（第二版）》作者简介

Part One Fundamental Accounting
　Chapter I An Introduction to Accounting
　 1.1 The Nature of Accounting
　 1.2 The History and Development of Accounting
　 1.3 Users of Accounting Information
　 1.4 Accounting Profession
　 1.5 Financial Accounting and Managerial Accounting
　  1.5.1 Managerial accounting
　  1.5.2 Financial accounting
　  1.5.3 Managerial accounting versus financialaccounting
　 1.6 Ethics and Accounting
　  1.6.1 Ethics in Business
　  1.6.2 Ethics in Your Future Career
　 Stunmary of Learning Objectives
　 Accounting Vocabulary
　 Notes to the Text
　 Reading Material
　 Assignment Material
　Chapter 2 The Accounting Equation and theAccount
　 2.1 Types of Business Organizations
　 2.2 The Accounting Equation
　 2.3 The Effects of Business Transactions on the AccountingEquation ..
　 2.4 The Account
　  2.4.1 The TAccount
　  2.4.2 Management's Use of Accounts
　  2.4.3 The Ledger
　  2.4.4 Types of Commonly Used Accounts
　  2.4.5 Titles of Accounts
　 Summary of Learning Objectives
　 Accounting Vocabulary
　 Notes to the Text
　 Reading Material
　 Assignment Material
　Chapter 3 Recording Business Transactions
　 3.1 Double-Entry Bookkeeping
　 3.2 Recording Business Transaction
　  3.2.1 Recording Transactions in Journals
　  3.2.2 Posting from the Journal to the Ledger
　 3.3 Illustrative Problem
　 3.4 The Trial Balance
　 Summary of Learning Objectives
　 Accounting Vocabulary
　 Notes to the Text
　 Reading Material
　 Assignment Material
　Chapter 4 Basic Financial Statements
　 4.1 Financial Statements
　  4.1.1 The Balance Sheet
　  4.1.2 The Income Statement
　  4.1.3 The Statement of Owner's Equity
　  4.1.4 The Statement of Changes in Financial Position
　  4.1.5 Relationship of the Financial Statements
　 4.2 The Balance Sheet
　  4.2.1 Classification of Assets and Liabilities
　  4.2.2 Formats of Balance Sheet
　  4.2.3 Current Ratio and Debt Ratio
　 4.3 The Income Statement
　  4.3.1 Formats of Income Statement
　  4.3.2 Gross Margin Percentage and Inventory Turnover
　 Summary of Learning Objectives
　 Accounting Vocabulary
　 Notes to the Text
　……
　Chapter 5 The Measurement of Business lncome
　Chapter 6 Completing the Accounting Cycle(Ⅰ)
　Chapter 7 Completing the Accounting Cycle(Ⅱ)
　Chapter 8 Ledgers and Journals
Part Two Financial Accounting
　Chapter 9 Cash and Internal Control
　Chapter 10 Accounts Receivable and Notes Receivable
　Chapter 11 Accounting for Inventory
　Chapter 12 Non-current Assets and Intangible Assets
　Chapter 13 Current Liabilities and Payroll Accounting
　Chapter 14 Non-current Liabilities
　Chapter 15 Shareholder's Equity
Part Three Analysis of Accounting Information
　Chapter 16 Preparing and Using the Financial Statements
　Chapter 17 Financial Statement Analysis
Appendix
　Appendix Ⅰ: How to Read Original English Textbook ofAccounting
　Appendix Ⅱ: Refence Versions for Reading Materials
　Appendix Ⅲ: Answers to Assignment Material
　Appendix Ⅳ: Recommended Websites of Accounting
　Appendix Ⅴ: A List of Reference Book