會計英語編寫組編的《會計英語》以會計人員用英語交流為主要內(nèi)容,供高職高專院校公共英語學(xué)習(xí)階段之后的會計專業(yè)英語課程使用。教材中既有理論的學(xué)習(xí)(如會計準則、會計賬戶、會計簿記、公司概況、投資證券、現(xiàn)金控制等),又有各種會計報表(如分錄、試算表、資產(chǎn)負債表、損益表、現(xiàn)金流量表等),情景基本反映公司會計業(yè)務(wù),具有較強的實務(wù)操作性。本書除閱讀文章外,還配備了形式多樣的練習(xí),用了大量的篇幅進行會計英語的聽力和會話訓(xùn)練,還涉及會計人員求職面試等實際,使學(xué)生猶如身臨會計英語使用環(huán)境。
Unit 1 Introduction to Accounting
Part 1 Description of the Types of Business Entities
Part 2 The Role of Accounting in Business
Part 3 Accounting Systems
Unit 2 Setting up Accounts
Part 1 Characteristics of an Account
Part 2 Basic Accounting Records
Part 3 Discovery and Correction of Errors in Trial Balance
Unit 3 The Matching Concept and the Adjusting Process
Part 1 The Matching Concept
Part 2 Nature of the Adjusting Process
Part 3 Recording Adjusting Entries
Unit 4 Income Statement and Balance Sheet
Part 1 Working with Balance Sheet and Income Statement
Part 2 Elements of Balance Sheet and lncome Statement
Part 3 The Most Important Financial Statements
Unit 5 Cash Flow Statement
Part 1 Using the Cash Flow Statement in Decision Making
Part 2 Operating,Investing and Financing Activities
Part 3 An Overview of the Cash Flow Statement
Unit 6 Inventory
Part 1 Inventory Methods
Part 2 Inventory Valuation and the Measurement of Income
Part 3 GAAPs and Practical Consideration:A Comparison of Inventory Methods
Unit 7 Investment
Part 1 Short—term Investment
Part 2 Stock or Bond?
Part 3 Long—term Investment
Unit 8 Cash and Its Control
Part 1 Petty Cash
Part 2 The Bank Reconciliation
Part 3 Cash Control
Unit 9 Business in Accounting
Part 1 Company Profile
Part 2 Credit Card
Part 3 Microcomputer Accounting Systems
Unit 10 Applying for a Job
Part 1 Job Options
Part 2 An Interview
Part 3 Attending an Interview
Useful Words and Expressions