《會計英語》是2010年復旦大學出版社出版的圖書，作者是葉建芳、孫紅星。本書主要是過英語講解會計的基本理論、基本方法。
基本介紹
- 書名：會計英語
- 作者：葉建芳、孫紅星
- 出版社：復旦大學出版社
- ISBN：9787309075670
內容簡介,圖書目錄,
內容簡介
經濟環境的開放和我國會計準則與國際會計準則的接軌，使得會計報表要滿足各類商務人士閱讀的要求，會計人員必須能夠提供完整、規範的中外文會計報表和相關財務信息。《會計英語(第2版)》通過英語講解會計的基本理論、基本方法、並結合每章的會計辭彙學習，使讀者全面學習會計專業知識，滿足對外交流和使用的需要。全書用語簡潔規範，結構設計合理，標註和表述十分清楚。各章後均附有常用辭彙、自測題、練習題和問題，並添加備章的中文譯文和相應的中文目錄，方便雙語教學。
圖書目錄
1 An Introduction to Accounting
LEARNING OBJECTIVES
1.1 Accounting is an information system
1.2 Forms of organization
1.3 The framework for the preparation and presentation of financial statements
——The conceptual framework
1.4 Understanding of financial statements
1.5 Accounting and its profession
1.6 Accounting elements and using accounting equation
1.7 Professional ethics in accounting
Vocabulary
Translation of the chapter
Self-Test Questions
Exercises
Problems
Answers to Self-Test Questions
2 Journalizing and Posting Transactions
LEARNING OBJECTIVES
2.1 Economic events and original documents
2.2 T-accounts and debit & credit
2, 3 Joumalizing and posting transactions
2.4 Preparing a trial balance
2.5 Practices in China
Vocabulary
Translation of the chapter
Self-Test Questions
Exercises
Problems
Answers to Self-Test Questions
3 Adjusting and Preparing Financial Statements
LEARNING OBJECTIVES
3.1 The need for adjustments
3.2 Adjusting the accounts
3.3 Adjusted trial balance and preparation of financial statements
3.4 The worksheet
3.5 Closing entries
3.6 Post-closing trial balance
3.7 The accounting cycle summary
3.8 Classification of balance sheet items
3.9 Practices in China
3.10 Using the accounting information —— the current ratio
Vocabulary
Translation of the chapter
Self-Test Questions
Exercises
Problems
Answers to Self-Test Questions
4 Merchandising Activities and Accounting Information Systems
5 Operating Cycle: Cash, Receivables and Sales
6 0aeratin~l Cycle: Cost of Goods Sold and Inventory
7 Investing in Operating Assets
8 Investing in Securities
9 Financing with Debt
