《會計專業(yè)英語》作為“會計國際化專業(yè)教學標準研究”的課題成果,共分為十章。第一章至第四章主要講述會計的性質(zhì)以及會計信息產(chǎn)生過程;第五章至第九章主要講述關(guān)于資產(chǎn)、負債和所有者權(quán)益的確認、計量和報告;第十章是關(guān)于有關(guān)企業(yè)經(jīng)營活動對會計報表的影響,以及如何編制會計報表。本書課后配有案例分析,供讀者練習;為了拓展學生的知識面,提升學生的專業(yè)修養(yǎng),本書每課課后增加拓展閱讀,主要講述會計的基本理論及當前的經(jīng)濟熱點。
《會計專業(yè)英語》適用于應(yīng)用型本科、高職高專院校會計及相關(guān)專業(yè)的學生學習使用，同時還可供從事相關(guān)專業(yè)的讀者閱讀參考。
齊珺，天津輕工職業(yè)技術(shù)學院，國際交流處處長，副教授，于1987年至1991年就讀于天津財經(jīng)學院（現(xiàn)天津財經(jīng)大學）會計系國際會計專業(yè)。在學期間，授課教師使用英文原版教材系統(tǒng)地講授了有關(guān)會計專業(yè)的諸如基礎(chǔ)會計、財務(wù)會計、成本會計、管理會計、審計等課程。2003年1-2月間，赴美國席勒國際大學瑞士利辛校區(qū)進行了為期一個月的會計專業(yè)培訓(xùn)，進一步了解了中西方會計的差異。2006年5月至11月間，根據(jù)天津市是教育委員會《中青年骨干教師出國研修與培訓(xùn)》項目，作為訪問學者赴英國Tesside大學商學院進行了為期半年的會計專業(yè)的研修，詳細了解了有關(guān)西方會計專業(yè)的相關(guān)知識和教學模式及方法，為從事會計英語的教學工作打下了良好的基礎(chǔ)。
Unit1 Accounting：Its Foundation1
Learning Objectives1
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
Unit2 The Recording Process15
Learning Objectives15
2.1Double Entry15
2.2The Account16
2.3Debits and Credits17
2.4Steps in the Recording Process21
2.5The Journal22
2.6The Ledger23
2.7Posting25
2.8The Trial Balance26
Key Words and Expressions28
Exercises29
Extended Reading30
Unit3 Adjusting the Accounts32
Learning Objectives32
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 Accruals39
3.6The Adjusted Trial Balance47
Key Words and Expressions48
Exercises49
Extended Reading50
Unit4 Completion of the Accounting Cycle52
Learning Objectives52
4.1Preparing Closing Entries53
4.2Preparing Post-closing Trial Balance55
4.3Correcting Entries—an Avoidable Step59
4.4Classified Balance Sheet61
Key Words and Expressions66
Exercises66
Extended Reading67
Unit5 Current Assets68
Learning Objectives68
5.1Cash and Cash Equivalents68
5.2Accounts Receivable72
5.3Inventory78
Key Words and Expressions85
Exercises86
Extended Reading88
Unit6 Long-Term Assets90
Learning Objectives90
6.1Plant and Equipment(Fixed Assets)90
6.2Intangible Assets96
Key Words and Expressions99
Exercises99
Extended Reading100
Unit7 Liabilities102
Learning Objectives102
7.1Current Liabilities102
7.2Long-term Liabilities106
Key Words and Expressions110
Exercises111
Extended Reading111
Unit8 Owner′s Equity113
Learning Objectives113
8.1Accounting for Single Proprietorship113
8.2Accounting for Corporation114
Key Words and Expressions119
Exercises120
Extended Reading121
Unit9 Measurement of Bussiness Income122
Learning Objectives122
9.1Revenue122
9.2Expense125
9.3Business Income127
Key Words and Expressions128
Exercises128
Extended Reading129
Unit10 Financial Statements130
Learning Objectives130
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
List of Reference Books140
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