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《二十一世纪普通高等院校实用规划教材·经济管理系列:会计英语》涉及会计学中*基本的原理、原则,涵盖了会计专业常用的词汇,牵涉到了实际业务操作方面的内容,语言通俗、流畅,基本原理、术语、概念表述准确。《二十一世纪普通高等院校实用规划教材·经济管理系列:会计英语》共分三个部分,**部分介绍了会计的基本理论和体系,第二部分**介绍了经济业务的流程处理,第三部分介绍了调整事项和财务会计报表的初步知识。
《二十一世纪普通高等院校实用规划教材·经济管理系列:会计英语》内容翔实、贴近实际、实用性强,采取新颖统一的格式化体例设计,因此不仅适用于高等院校会计、财务管理、审计、经济管理等专业的教学,也可以作为广大财会从业者的在岗培训教材。

Part One Basics ofAccounting and Double Entry Bookkeeping
Chapter 1 Business Transactions
1.1 Types ofBusiness Entities
1.2 Procedure ofBusiness Transaction
1.3 Cash and Credit Transactions
1.3.1 Terminology
1.3.2 Methodsofpayments
1.3.3 Petty cash
1.4 Payroll
1.5 Keeping a Record
1.5.1 Specificreasons
1.5.2 Themedium
1.5.3 Principle part and procedures
Key words and phrases
Exercise s
Reading materials
Chapter 2 Types of Business Documentation
2.1 Documents for Business Transactions
2.1.1 Document
2.1.2 Main points about documents
2.2 Documents for Cash Transactions
2.2.1 Cash transaction
2.2.2 The documents involved in the cash transactions
2.2.3 Check requisition
2.3 Documents for Credit Transactions
2.3.1 Creditterms
2.3.2 The documents for the credit transaction
2.4 TheTerminology
2.5 Special Credit Transaction InvoMng the Returns
2.6 DebitNotes
2.7 Petty Cash Claim
2.8 The Employee's Pay Slip
Key words and phrases
Exercises
Reading materials
Chapter 3 Accounting Scene and Accounting Elements
3.1 Law and the Law ofContract
3.1.1 The content for legally binding contract
3.1.2 The difference between offer and invitation
3.1.3 Breach of contract
3.2 Regulation ofthe Sale ofGoods
3.2.1 The format for making a contract
3.2.2 The object ofa contract
3.2.3 The price for the contract
3.2.4 The problem ofthe transfer ofthe ownership about the goods
3.3 Document Retention Policies and Data Protection
3.3.1 Document retention policies
3.3.2 Dataprotection
3.4 The Function ofAccounting
3.4.1 Measurement
3.4.2 Management
3.4.3 Who uses financial statements?
3.4.4 The qualitative characteristics offinancial statement
3.5 Accounting Elements andAccounting Equation
3.5.1 The Accounting treatment basis
3.5.2 Accounting Elements
3.5.3 Four basic assumptions ofaccounting
3.5.4 The calculation method for accounting
3.5.5 Accounting equation
3.5.6 The dual aspect ofaccounting equation
3.5.7 Accounting items
3.5.8 The classification for accounting items
3.6 Accounts
……
Part Two Main Economic Activities
Part Three Adjustment and Financial Statement
参考文献