实用会计英语_PDF下载[61MB-百度云]袁晓玲，周俊强主编

本书特色

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袁晓玲等主编的《实用会计英语(专业外语系列教材)》言简意赅地对会计领域的基础理论与实践方面所涉及的核心内容进行了全面的梳理和编排。包括会计概述、会计程序、应收账款、非流动性资产、收入与费用、财务报表分析、会计术语等内容，每章后都附有练习，书后还提供了参考答案，具有较强实用性及参考价值。

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内容简介

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袁晓玲等主编的《实用会计英语》—书共分十四
章，详细介绍了常见会计理论与实务各个环节的核心内容，并配有极为实用的大量实务操作案例。从基础的会计试算表到较为复杂的财务报
表，*具实用性的各种表格—网打尽。本书能帮助读者在英语环境中全面了解和掌握*核心的会计专业知识。
《实用会计英语(专业外语系列教材)》可作为高
等财经院校专业课教材。其简明的内容和设计非常适合会计从业者或相关从业人员掌握基础的会计理论和
实践，同时也有利于提高使用者的专业英语水平。

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chapter 1 overview of accounting 1．1 accounting history 1．2 accounting definition and function 1．3 accounting standards 1．4 categorization of accounting 1．5 accounting postulations 1．6 accounting principleschapter 2 accounting recognition and measurement 2．1 accounting elements and equations 2．2 accounting subjects and account 2．3 double entry systemchapter 3 accounting process 3．1 accounting cycle 3．2 the joumal 3．3 the ledger 3．4 adjusting entries 3．5trial balancechapter 4 current assets 4．1 assets 4．2 current assets 4．3 cashchapter 5 accounts receivable 5．1 receivables 5．2 accotlnts receivablechapter 6 inventoryt 6．1 inventory and its classification 6．2 determine inventory quantities 6．3 basic issues in inventory valuationchapter 7 non-current assets 7．1 fixed assets 7．2 depreciation of fixed assets-t 7．3 intangible assets 7．4 long-term investmentchapter 8 liabilities and equity 8．1 concept of liabilitiestt 8．2 current liabilities 8．3 long-term liabilities 8．4 owner’s equity 8．5 the nature of owner’s equity 8．6 sources of owner’s equitychapter 9 revenue and expenses 9．1 revenue 9．2 expensest 9．3 gains and lossestchapter 10 financia1．statements 10．1 overview of finaneia1．statements 10．2 the balalice sheet 10．3 the income statement 10．4 11le statement of cash f1owschapter 11 financia1．statement analysis 11．1 objectives of financia1．statement analysis 11．2 trend analysis 11．3 common-size analysis 11．4 ratio analysischapter 12 accounting in the new epoch 12．1 internationa1．accounting 12．2 computerized accounting system 12．3 three basic software in accountingchapter 13 accountants，organizations and examinations 13．1 profession of accounting 13．2 top accounting organizations 13．3 accounting examinations 13．4 ethics and the accounting environmentchapter 14 accounting language- 14．1 abbreviation and acronyms 14．2 british and american accounting vocabulary 14．3 accounting terms 14．4 accounting diagrams keys to the exercises附录一《中华人民共和国会计法》附录二《中华人民共和国会计法》知识问答bibliography