会计英语：基础会计

　　《会计英语：基础会计》一书立足于会计准则国际化趋同背景（特别是美国公认会计准则和国际财务报告准则的趋同），及时更新了会计知识，以便学生了解掌握到最新的会计知识。本书以企业基本的财会活动为主线，深入浅出地介绍会计英语的制单、记账、核算、会计业务、财务报表等知识：其中以会计基础知识的介绍为主，以会计专业词汇教学为核心，重点培养学生对简单会计英语资料的认读能力；精心选择英语句式和词汇，避免大段落、长句子、难单词，尽量选择国际通行的、规范的、简明的会计语言，提高学生的学习兴趣；书中配有丰富的、针对性极强的案例分析，强化学生对应知应会会计术语的理解和掌握。

　　刘可，女，西南石油大学经济管理学院教师，长期从事经济学、会计学的科研及教学工作，具有丰富的教学经验。

Chapter 1 Basic Concepts

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Part 1.1 International Financial Reporting Standards (IFRS) 

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Part 1.2 Accounting Assumptions and Accounting Basis

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Part 1.3 The qualitative characteristics of accounting information 

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Part 1.4 Accounting Elements and Accounting Equation

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Review Basic Concepts

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Chapter 2 Accounting Records

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Part 2.1 T-account & Double-entry system

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Part 2.2 The journal and journal entry 

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Part 2.3 The ledger & posting process

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Part 2.4 Adjusting entries 

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Part 2.5 Closing entries

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Review Accounting Records

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Chapter 3 Current Assets

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Part 3.1 Cash & Cash Equivalents

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Part 3.2 Accounts Receivable 

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Part 3.3 Inventories 

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Review Current Assets

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Chapter 4 Non-current Assets

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Part 4.1 Plant assets 

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Part 4.2 Depreciation of plant asset 

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Part 4.3 Intangible assets 

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Review Non-current Assets

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Chapter 5 Liabilities

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Part 5.1 Current liabilities

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Part 5.2 Non-current liabilities 

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Review Liabilities

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Chapter 6 Owners’ Equity

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Part 6.1 Paid-in capital & Additional paid-in capital

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Part 6.2 Retained earnings 

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Review Owners’ Equity 

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Chapter 7 Revenues & Expenses

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Part 7.1 Revenues 

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Part 7.2 Expenses 

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Review Revenues & Expenses

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Chapter 8 Financial Reports

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Part 8.1 Income statement

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Part 8.2 Statement of retained earnings

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Part 8.3 Balance sheet 

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Review Financial Statements

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Answer

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