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會計英語(第2版) 版權信息
- ISBN：9787302644774
- 條形碼：9787302644774 ; 978-7-302-64477-4
- 裝幀：平裝-膠訂
- 冊數：暫無
- 重量：暫無
- 所屬分類：>
會計英語(第2版) 本書特色
l 內容全面，滿足實際需要：以國際會計準則和美國會計準則為導向，以基礎會計理論、財務會計為主，通過學習實務中英文的習慣表達和掌握豐富的會計英語詞匯，幫助學生提高閱讀英文會計文獻和使用英語處理常規會計業務的能力，滿足學生畢業后勝任工作崗位的實際需要。
l 編排合理，便利教學：每章由開篇案例、正文、核心詞匯、擴展閱讀、練習題等組成。中英文對照的核心詞匯可幫助學生自主學習，減少全英文教材閱讀給學生帶來的理解困難；擴展閱讀將中外會計準則的差異進行對比，使學生明確相關會計問題在不同準則下的處理差異。
l 提供豐富的習題：練習題編排合理，題型多樣，幫助學生練習并鞏固相關知識點。
l 課程思政，寓教于學：融入思政要素，以立德樹人為目標，專業教育和思想德育并舉，適合各經管類高校教學使用。
l 教學資源豐富：免費配備全書教學資源，包括電子課件、教案和習題答案等，可通過掃描前言二維碼獲取。
會計英語(第2版) 內容簡介
《會計英語（第2版）》是一本為會計英語教學而編寫的專業基礎教材，按會計學專業主干課程的架構共設11章，主要內容包括：會計概述；交易事項；應收賬款；存貨與銷貨成本；投資；有形資產、自然資源和無形資產；負債；所有者權益；收入與費用；財務報表；審計。各章由基本知識、核心詞匯、拓展閱讀和練習題組成。其中，核心詞匯可以幫助學生自主學習，減少全英文教材閱讀給學生帶來的理解上的困難；拓展閱讀部分介紹了會計的基本理論、重點和難點，對中外會計準則進行對比，并通過融入會計學中的人生哲理，潛移默化地實現對學生的人生教化和價值引領；練習題可以幫助學生練習并鞏固相關知識點。 《會計英語（第2版）》可作為高等院校本科和高職高專會計、審計、財務管理等專業的會計英語課程教材，也可作為廣大財會從業人員學習會計英語的專業圖書。
會計英語(第2版) 目錄
目 錄目 錄
Chapter 1 Fundamentals of Accounting1
Spotlight 2
Text 3 1.1 Who Use Accounting Data · 3 1.2 Forms of Enterprise Organizations 3 1.3 Two Kinds of Accounting 5 1.4 Accounting Standards · 6 1.5 Accounting Assumptions and Principles 7 1.6 Elements of the Financial Statements· 9 1.7 Accounting Equation · 11 1.8 Accrual Basis and Cash Basis· 11
Core Words 12
Extended Reading 13
Exercises 15 Chapter 2 Transaction·19
Spotlight·20
Text ·20 2.1 DefinitionofTransaction
20 2.2 Accounting Elements· 21 2.3 Journal Entry 23 2.4 Accrual Accounting· 24 2.5 Posting · 27 2.6 Trial Balance 29 2.7 Close the Books· 29
Core Words 32
Extended Reading 33
Exercises 34
Chapter 3 Receivables39
Spotlight·40
Text ·40 3.1 Variety of Receivables · 40 3.2 Account for Uncollectible Account· 41 3.3 Measurement of Uncollectible Account · 42 3.4 Notes Receivable · 44 3.5 Accounts Receivable Turnover · 46
Core Words 46
Extended Reading 47
Exercises 48 Chapter 4 Inventory and Cost of Goods Sold ·53
Spotlight·54
Text ·54 4.1 Classifications
of
Inventory
·54 4.2 Cost of Goods Sold·54 4.3 Gross
Profit55 4.4 Accounting for Inventory55 4.5 Various Inventory Costing Methods 56 4.6 Summary of Inventory · 59 4.7 Effects
of
Inventory
Errors
59 4.8 Lower-of-Cost-or-Market Rule · 60 4.9 Inventory Turnover · 61
Core Words 62
Extended Reading 62
Exercises 64 Chapter 5 Investment67
Spotlight·68
Text ·68 5.1 Debt Investments · 68 5.2 Share Investments 69 5.3 Short-term Investments and Long-term Investments 72
Core Words 74
Extended Reading 74
Exercises 76
Chapter 6 Plant Assets, Natural Resources, and Intangible Assets ·79
Spotlight·80
Text ·81 6.1 Plant Assets 81 6.2 Capitalized Expenditures and Immediate Expenses · 82 6.3 Account for Depreciation of Plant Assets · 82 6.4 Revaluation of Plant Assets · 85 6.5 Disposal of Plant Assets · 87 6.6 Natural Resources and Depletion· 88 6.7 Intangible Assets 89
Core Words 93
Extended Reading 94
Exercises 96 Chapter 7 Liabilities 99
Spotlight · 100
Text · 101 7.1 Accounting for Current Liabilities 101 7.2 Liabilities with Uncertainty · 106 7.3 Accounting for Long-term Liabilities 107
Core Words ·111
Extended Reading 112
Exercises 114 Chapter 8 Stockholders’ Equity·119
Spotlight · 120
Text · 121 8.1 BackgroundandDefinitionofOwners’Equity· 121 8.2 The Classification of Stocks 123 8.3 Issuing Stock 124 8.4 Cash Dividends · 125 8.5 Stock Dividends· 126
Core Words 128
Extended Reading 129
Exercises 131
Chapter 9 Revenues and Expenses ·135
Spotlight · 136
Text · 137 9.1 Accrual Basis and Cash Basis· 137 9.2 Measurement of Sales Revenue· 138 9.3 Merchandise Returns and Allowances · 138 9.4 Cash and Trade Discounts · 139 9.5 Expenses · 140
Core Words 142
Extended Reading 143
Exercises 145 Chapter 10 Financial Statements149
Spotlight · 150
Text · 150 10.1 Overview of Financial Statements 150 10.2 Formats for Financial Statements · 152
Core Words 156
Extended Reading 156
Exercises 158 Chapter 11 Auditing·161
Spotlight · 162
Text · 163 11.1 Audit Framework 163 11.2 Professional Ethics and Codes of Conduct 165 11.3 Standards of Reporting · 167
Core Words 169
Extended Reading 170
Exercises 172
Chapter 1 Fundamentals of Accounting1
Spotlight 2
Text 3 1.1 Who Use Accounting Data · 3 1.2 Forms of Enterprise Organizations 3 1.3 Two Kinds of Accounting 5 1.4 Accounting Standards · 6 1.5 Accounting Assumptions and Principles 7 1.6 Elements of the Financial Statements· 9 1.7 Accounting Equation · 11 1.8 Accrual Basis and Cash Basis· 11
Core Words 12
Extended Reading 13
Exercises 15 Chapter 2 Transaction·19
Spotlight·20
Text ·20 2.1 DefinitionofTransaction
20 2.2 Accounting Elements· 21 2.3 Journal Entry 23 2.4 Accrual Accounting· 24 2.5 Posting · 27 2.6 Trial Balance 29 2.7 Close the Books· 29
Core Words 32
Extended Reading 33
Exercises 34
Chapter 3 Receivables39
Spotlight·40
Text ·40 3.1 Variety of Receivables · 40 3.2 Account for Uncollectible Account· 41 3.3 Measurement of Uncollectible Account · 42 3.4 Notes Receivable · 44 3.5 Accounts Receivable Turnover · 46
Core Words 46
Extended Reading 47
Exercises 48 Chapter 4 Inventory and Cost of Goods Sold ·53
Spotlight·54
Text ·54 4.1 Classifications
of
Inventory
·54 4.2 Cost of Goods Sold·54 4.3 Gross
Profit55 4.4 Accounting for Inventory55 4.5 Various Inventory Costing Methods 56 4.6 Summary of Inventory · 59 4.7 Effects
of
Inventory
Errors
59 4.8 Lower-of-Cost-or-Market Rule · 60 4.9 Inventory Turnover · 61
Core Words 62
Extended Reading 62
Exercises 64 Chapter 5 Investment67
Spotlight·68
Text ·68 5.1 Debt Investments · 68 5.2 Share Investments 69 5.3 Short-term Investments and Long-term Investments 72
Core Words 74
Extended Reading 74
Exercises 76
Chapter 6 Plant Assets, Natural Resources, and Intangible Assets ·79
Spotlight·80
Text ·81 6.1 Plant Assets 81 6.2 Capitalized Expenditures and Immediate Expenses · 82 6.3 Account for Depreciation of Plant Assets · 82 6.4 Revaluation of Plant Assets · 85 6.5 Disposal of Plant Assets · 87 6.6 Natural Resources and Depletion· 88 6.7 Intangible Assets 89
Core Words 93
Extended Reading 94
Exercises 96 Chapter 7 Liabilities 99
Spotlight · 100
Text · 101 7.1 Accounting for Current Liabilities 101 7.2 Liabilities with Uncertainty · 106 7.3 Accounting for Long-term Liabilities 107
Core Words ·111
Extended Reading 112
Exercises 114 Chapter 8 Stockholders’ Equity·119
Spotlight · 120
Text · 121 8.1 BackgroundandDefinitionofOwners’Equity· 121 8.2 The Classification of Stocks 123 8.3 Issuing Stock 124 8.4 Cash Dividends · 125 8.5 Stock Dividends· 126
Core Words 128
Extended Reading 129
Exercises 131
Chapter 9 Revenues and Expenses ·135
Spotlight · 136
Text · 137 9.1 Accrual Basis and Cash Basis· 137 9.2 Measurement of Sales Revenue· 138 9.3 Merchandise Returns and Allowances · 138 9.4 Cash and Trade Discounts · 139 9.5 Expenses · 140
Core Words 142
Extended Reading 143
Exercises 145 Chapter 10 Financial Statements149
Spotlight · 150
Text · 150 10.1 Overview of Financial Statements 150 10.2 Formats for Financial Statements · 152
Core Words 156
Extended Reading 156
Exercises 158 Chapter 11 Auditing·161
Spotlight · 162
Text · 163 11.1 Audit Framework 163 11.2 Professional Ethics and Codes of Conduct 165 11.3 Standards of Reporting · 167
Core Words 169
Extended Reading 170
Exercises 172
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