实用会计英语（第2版）

　　《实用会计英语（第2版）/普通高等教育“十一五”国家级规划教材配套教材·高职高专规划教材》共分10个教学单元，每个单元均包含引导案例、精读课文、单词与词组及其注释、阅读材料以及课后习题。所选内容题材涉及会计总论，账户与复式记账，流动资产，非流动资产，负债，所有者权益，收入、费用和利润，资产负债表，损益表，现金流量表。本书充分体现了高等职业教育的特色，理论内容以“必需、够用”为度，突出了实用性。本书是普通高等教育“十一五”国家级规划教材之一，可作为大专院校专科财务会计类专业师生的教材及参考用书，也可作为各类会计从业人员的参考用书。

暂缺《实用会计英语（第2版）》作者简介

第2版前言
第1版前言
Unit 1 General Introduction to
Accounting 1.1 Origin and Development of
Accounting
1.2 Accounting Entity
1.3 Accounting Assumptions
1.4 Quality Requirements of Accounting Information
Assignment
Reading Material
Unit 2 Accounting Equation and
Double?Entry 2.1 Accounting Title and
Accounts
2.2 Accounting Elements and Accou?
nting Equation
2.3 Double Entry
2.4 Accounting Circle
Assignment
Reading Material
Unit　3 Current Assets
3.1 Cash
3.2 Receivables
3.3 Inventories
Assignment
Reading Material
Unit 4 Non?current Assets
4.1 Long?Term Investment
4.2 Fixed Assets
4.3 Intangible Assets
Assignment
Reading Material
Unit 5 Liabilities
5.1 Current Liabilities
5.2 Long?term Liabilities
Assignment
Reading Material
Unit 6 Owners? Equity
6.1 Capital Stock
6.2 Retained Earnings
Assignment
Reading Material
Unit 7 Revenue,Expenses and
Profit 7.1 Revenue
7.2 Expenses
7.3 Profit
Assignment
Reading Material
Unit 8 Balance Sheet
8.1 Conception of Balance Sheet
8.2 Components of Balance
Sheet
8.3 How to Prepare Balance
Sheet
Assignment
Reading Material
Unit 9 Income Statement
9.1 Conception of Income
Statement
9.2 Components of Income
Statement
9.3 How to Prepare Income
Statement
Assignment
Reading MaterialUnit 10 Statement of Cash
Flow 10.1 Conception of Statement of Cash
Flow
10.2 Structure of Statement of Cash
Flow
10.3 How to Prepare Statement of Cash
Flow
Assignment
Reading Material
APPENDIX
Appendix Ⅰ 参考答案
Appendix Ⅱ 课文参考译文
Appendix Ⅲ 专业词汇表
参考文献