《普通高等教育“十一五”**级规划教材·21世纪高职高专精品教材·会计系列:会计英语(第3版)》主要内容是用纯正的英语讲解财务会计操作实务,**介绍了资产负债表、利润表、现金流量表、复式记账法、流动资产核算方法、长期资产核算方法、负债与股东权益核算方法以及会计报表分析等内容。《普通高等教育“十一五”**级规划教材·21世纪高职高专精品教材·会计系列:会计英语(第3版)》的特点是:文章简洁实用,案例贴切丰富,适合国际会计惯例,适合自学和课堂教学使用。本次修订结合了作者七年来教学实践的心得体会,更加注重细节的严谨性,每课新增加了语法结构、知识点等注释,以确保教材更加适合高职高专教与学的使用。 会计英语-(第三版)_于久洪_中国人民大学出版社_

LESSON 1 INTRODUCTION TO ACCOUNTING
1.1 What Is Accounting?
1.2 Financial Accounting and Managerial Accounting
1.3 Financial Statements
1.4 Income Statement
1.5 Revenue
1.6 Expense
1.7 The Statement of Changes in Equity
1.8 BalanceSheet
1.9 Assets
1.10 Liabilities
1.11 Owner's Equity (Capital)
1.12 Statement of Cash Flows
1.13 Accounting Equation
1.14 Example for Assets=Claims
1.15 How the Elements of Accounting Equation Change
1.16 Ending Balances
Terms and Phrases
Notes
Exercises
LESSON 2 THE BALANCE SHEET AND DOUBLE ENTRY
2.1 Introduction
2.2 The Effect of Transactions on the Balance Sheet
2.3 The Two Sections of a Balance Sheet
2.4 Business Entity
2.5 Buy Jeasn Not Yet to Pay
2.6 The Ordering and Classification of Assets and Liabilities
2.7 The Classification of Assets
2.8 The Classification of Liabilities(Creditors)
2.9 Working Captial
2.10 Jane's Business
2.11 Recording Business Transactions
2.12 Basic Rules for Recording Business Transactions
2.13 An Example of Dual Aspect Concept
2.14 Double Entry Rule
2.15 T-account
2.16 Two Important Rules about Double-entry Recording System
2.17 Application of the Double Entry Rule
2.18 An Example of the Double Entry Rule
2.19 Another Example of the Double Entry
2.20 Transaction No.1: Starting the Operations
2.21 Transaction No.2: Purchasing Office Supplies
2.22 Transaction No.3: Providing Services on Account
2.23 Transaction No.4: Paying Cash for Operating Expenses
2.24 Transaction No.5: Borrowing Money from Bank
2.25 Transaction No.6: Paying Rent
2.26 Transaction No.7: Receiving Cash for the Provided Services
2.27 Transaction No.8: Receiving an Advanced Cash Payment
2.28 Transaction No.9: Receiving Cash for Operating Activity
2.29 Transaction No.10: Loaning to Other Company
2.30 Transaction No.11: Paying Cash to Purchase Office Equipment
2.31 Transaction No.12: Paying Cash to Accounts Payable
2.32 Transaction No.13: Receiving a Bill for Office Cleaning Services
2.33 Transaction No.14: Paying Cash Distribution to the Owner
2.34 Making Adjusting Entries
2.35 Adjustment No.1: Recognizing Interest Expense
2.36 Adjustment No.2: Recognizing Rent Expense
2.37 Adjustment No.3: Recording a Revenue for the Provided Services
2.38 Adjustment No.4: Recording Interest Revenue
2.39 Adjustment No. 5: Recognizing Depreciation Expense
2.40 Adjustment No. 6: Recognizing Salaries Expense
2.41 Adjustment No. 7: Expensing the Supplies
2.42 Transferring Data to T-accounts
2.43 A Summary of the Principles of Accounts
2.44 The Procedures of Accounting
2.45 The Journal
2.46 Closing Entries
2.47 The Trial Balance
Terms and Phrases
Notes
Exercises
LESSON 3 CURRENT ASSETS
LESSON 4 LONG TERM ASSETS
LESSON 5 LIABILITIES
LESSON 6 0WNER'S EQUITY
LESSON 7 INCOME STATEMENT
LESSON 8 STATEMENT OF CASH FLOWS
LESSON 9 INTERPRETATIONS OF FINANCIAL STATEMENTS
Key to Exercise
Useful Financial Accounting Websites