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1.本书设计了会计循环中的9个教学单元,并通过贯穿全书的案例情境主线、文本阅读、词汇句型注解、知识练习、职业技能训练等串联环各个教学环节,突出职业性和应用性,是高职院校学生、广大财会从业人员的一本好学实用的会计英语教材。 2. 双色印刷,可读性强,配套PPT课件、参考答案、参考译文等教学资源。 3. 被评定位“十二五”江苏省高等学校重教材。

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75人正在读 | 0人评论 6.2

作       者:刘凤娟

出  版  社:人民邮电出版社有限公司

出版时间:2015-11-01

字       数:13.8万

所属分类: 教育 > 大中专教材 > 研究生/本科/专科教材

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本书充分展示了国际西方会计的实践活动及基础知识,结合我国会计发展的具体实践,有选择性地组织符合我国会计实践活动的会计内容,中西结合,共设计9个以行动为导向的教学项目。每章都是以案例导、阅读、实践联系等形式,归纳和拓展了以会计循环的整个过程即登记会计分录、计日记账、将日记账过总分类账、编制试算平衡表、编制利润表、所有者权益表、资产负债表,然后增加现金流量表以及财务比率分析。<br/>【推荐语】<br/>1.本书设计了会计循环中的9个教学单元,并通过贯穿全书的案例情境主线、文本阅读、词汇句型注解、知识练习、职业技能训练等串联环各个教学环节,突出职业性和应用性,是高职院校学生、广大财会从业人员的一本好学实用的会计英语教材。 2. 双色印刷,可读性强,配套PPT课件、参考答案、参考译文等教学资源。 3. 被评定位“十二五”江苏省高等学校重教材。<br/>【作者】<br/>主编现任无锡城市职业技术学院的金融专业带头人,副教授,从教近二十年,教育经验丰富,曾负责新加坡和中国合作办学的会计课程。副主编为海南经贸职业技术学院的财经英语教师,副教授,从教二十余年。<br/>
目录展开

内容提要

前言

Unit One Introduction to Accounting

Learning Objectives

Section 1 Mini Case: The Preparation of Accounting Activities

Section 2 Reading

Text A What is Accounting

Text B Process Flow of an Accounting System

Text C Accounting Elements

Summary

Notes

Section 3 Practices

Discussion

Multiple Choice Questions

Occupational Training

Unit Two Double Entry System

Learning Objectives

Section 1 Mini Case: Teach You How to Prepare Accounting Entries

Section 2 Reading

Text A Accounting Equation and Double Entry System

Text B The Accounting Rules and the Use of Double Entry Accounting

Text C The Accounting Cycle

Summary

Notes

Section 3 Practices

Discussion Questions

Multiple Choice Questions

Occupational Training

Unit Three Journal and Ledger

Learning Objectives

Section 1 Mini Case: Teach You How to Prepare Journal and Ledger

Section 2 Reading

Text A Chart of Accounts

Text B Introduction to the Journal

Text C The Ledger and Posting of Transactions

Summary

Notes

Section 3 Practices

Discussion Questions

Multiple Choice Questions

Occupational Training

Unit Four The Trial Balance and Adjusting Procedures

Learning Objectives

Section 1 Mini Case: Teach You How to Prepare the Trial Balance

Section 2 Reading

Text A The Trial Balance

Text B Transaction Errors

Text C The Adjusted Trial Balance

Summary

Notes

Section3 Practices

Discussion Questions

Multiple Choice Questions

Occupational Training

Unit Five Income Statement

Learning Objectives

Section 1 Mini Case: Teach You How to Prepare Income Statement

Section 2 Reading

Text A Revenues and Expenses

Text B Profit

Text C Introduction to Income Statement

Summary

Notes

Section 3 Practices

Discussion Questions

Multiple Choice Questions

Occupational Training

Unit Six Statement of Owner's Equity

Learning Objectives

Section 1 Mini Case: Let You Know How to Prepare Statement of Owner's Equity

Section 2 Reading

Text A Business Classification by Ownership Structure and Activities

Text B Accounting for Owner's Equity in Different Forms of Organizations

Text C Introduction to the Implication of Statement of Owner's Equity

Summary

Notes

Section 3 Practices

Discussion Questions

Multiple Choice Questions

Occupational Training

Unit Seven Balance Sheet

Learning Objectives

Section 1 Mini Case: Teach You How to Prepare Balance Sheet

Section 2 Reading

Text A Assets

Text B Liabilities and Owner's Equity

Text C Introduction to Balance Sheet

Summary

Notes

Section 3 Practices

Discussion Questions

Multiple Choice Questions

Occupational Training

Unit Eight Cash Flow Statement

Learning Objectives

Section 1 Mini Case: Teach You How to Prepare Cash Flow Statement

Section 2 Reading

Text A Operating Activities

Text B Investing Activities

Text C Financing Activities

Text D Do You Know Who Uses Cash Flow Statement

Summary

Notes

Section 3 Practices

Discussion Questions

Multiple Choice Questions

Occupational Training

Unit Nine Financial Statement Analysis

Learning Objectives

Section 1 Mini Case: Du Pont Analysis

Section 2 Reading

Text A Liquidity Ratio

Text B Asset Management Ratios

Text C Financial Leverage Ratios

Text D Profitability Ratios

Summary

Notes

Section 3 Practices

Discussion Questions

Multiple Choice Questions

Occupational Training

参考文献

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