会计专业英语 齐珺,臧振霞 主编 著 下载 pdf 百度网盘 epub 免费 2025 电子版 mobi 在线

《会计专业英语》着眼于如何培养具有良好的外语能力及知识结构的国际化会计人才，因此改革会计英语的教学方法，调整教育内容，开阔学生的知识面，不断更新知识，以适应日新月异的客观环境的需要。

本教材在编写时注重国际会计准则与中国会计准则的结合，集会计基础和会计实务为一体，体系完整，结构合理，通俗易懂，深入浅出，适用面广；内容充实，习题丰富，难易适中；案例具体，解释详细，思路清晰。不仅适合合高职院校会计专业的学生学习外，还适合有初步会计基础的社会人才进行自学。

Unit1Accounting:Its Foundation1

1.1What is Accounting?1

1.2Who Uses Accounting Data1

1.3Accounting Conventions or Assumptions3

1.4Basic Accounting Equation4

1.5Effects of Changes in the Economic Business on the Accounting

Equation5

1.6Financial Statement10

Key Words and Expressions13

Exercises13

Extended Reading14

Unit2The Recording Process15

2.1Double Entry15

2.2The Account16

2.3Debits and Credits17

2.4Steps in the Recording Process21

2.5The Journal21

2.6The Ledger23

2.7Posting24

2.8The Trial Balance26

Key Words and Expressions28

Exercises29

Extended Reading29

Unit3Adjusting the Accounts32

3.1Accrual.Basis VS.Cash.Basis Accounting32

3.2The Basics of Adjusting Entries33

3.3Types of Adjusting Entries34

3.4Adjusting Entries for Prepayments35

3.5Adjusting Entries for Accurals39

3.6The Adjusted Trial Balance47

Key Words and Expressions48

Exercises49

Extended Reading50

Unit4Completion of the Accounting Cycle52

4.1Preparing Closing Entries53

4.2Preparing Post.closing Trial Balance55

4.3Correcting Entries―an Avoidable Step59

4.4Classed Balance Sheet61

Key Words and Expressions66

Exercises66

Extended Reading67

Unit5Current Assets68

5.1Cash and Cash Equivalents68

5.2Accounts Receivable72

5.3Inventory77

Key Words and Expressions85

Exercises86

Extended Reading88

Unit6Long.Term Assets89

6.1PIant and Equipment(Fixed Assets)89

6.2Intangible Assets95

Key Words and Expressions98

Exercises98

Extended Reading99

Unit7Liabilities101

7.1Current Liabilities101

7.2Long.term Liabilities105

Key Words and Expressions109

Exercises110

Extended Reading110

Unit8Owner’s Equity112

8.1Accounting for Single Proprietorship112

8.2Accounting for Corporation113

Key Words and Expressions118

Exercises119

Extended Reading120

Unit9Measurement of Bussiness Income121

9.1Revenue121

9.2Expense124

9.3Business Income126

Key Words and Expressions127

Exercises127

Extended Reading128

Unit10Financial Statements130

10.1Balance Sheet130

10.2Income Statement132

10.3The Statement of Owner’s Equity135

10.4The Statement of Cash Flows135

Key Words and Expressions137

Exercises137

Extended Reading138

A List of Reference Book140

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