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  • 会计英语[平装]
  • 共2个商家     6.70元~6.70
  • 作者:中等职业教育规划教材编写组(编者),孙雪静(编者),王荣花(编者)
  • 出版社:外文出版社;第1版(2007年4月1日)
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  • ISBN:9787119048147

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    编辑推荐

    《会计英语》根据教育部中等职业学校新教学指导要求编写。

    目录

    Unit 1 An Introduction to Accounting
    Learning Objectives
    Lead In
    1.1 Accounting Concepts
    1.2 Accounting Assumptions
    1.3 Accounting Principles
    Words & Phrases
    Notes & Grammar
    Test Yourself
    Case Study
    Supplementary Reading

    Unit 2 Accounting Equation and Double-Entry System
    Learning Objectives
    Lead In
    2.1 Accounting Equation
    2.2 Double-Entry System
    Words & Phrases
    Notes & Grammar
    Test Yourself
    Case Study
    Supplementary Reading

    Unit 3 Accounting Cycle
    Learning Objectives
    Lead In
    3.1 Accounting Cycle
    3.2 Journals
    3.3 Ledgers
    Words & Phrases
    Notes & Grammar
    Test Yourself
    Case Study
    Supplementary Reading

    Unit 4 Accounting Statements
    Learning Objectives
    Lead In
    4.1 Balance Sheet
    4.2 Income Statement
    4.3 Statement of Cash Flows
    Words & Phrases
    Notes & Grammar
    Test Yourself
    Case Study
    Supplementary Reading

    Unit 5 Assets
    Learning Objectives
    Lead In
    5.1 Concept of Assets
    5.2 Cash
    5.3 Inventories
    5.4 Accounts Receivable
    Words & Phrases
    Notes & Grammar
    Test Yourself
    Case Study
    Supplementary Reading
    Unit 6 Liabilities
    Unit 7 Owner's Equity
    Unit 8 Revenues and Expenses
    Unit 9 Statement Analysis
    Unit 10 Accounting Profession and Examinations
    Appendix Ⅰ Reference Versions for the Text
    Appendix Ⅱ Vocabulary List

    序言

    在中国人世,全球经济一体化的大背景之下,社会对人才的需求正发生巨大的变化——由单一型的专门人才向复合型人才转变。各行业的从业人员不但要精通业务知识,还要掌握相关专业英语,这样才能看懂、学习专业知识相关的英文资料,处理涉外事项。专业英语教学对于学生掌握职业技能,形成综合职业能力和创造能力,以及后续学习和发展都具有重要作用。
    《中等职业教育规划教材一一会计英语》正是为适应时代的发展和中等职业院校学生就业的需求而编写的。本教材适用于中等职业学校会计专业学生作为专业英语教材使用,同时也可用于社会上广大会计从业人员自学行业英语之用。
    编写纲领
    本书依据教育部职业教育与成人教育司和教育部职业技术教育中心研究所制定的《中等职业学校会计专业教学指导方案》和《中等职业学校英语教学大纲》编写而成。
    教材特点
    该书的编写尤其注重材料的选择、活动的多样性,给学生提供丰富的综合能力训练。同时,切实与学生的实际水平相符,紧跟会计专业发展的最新动态,通俗易懂、实用性强。该书涉及到了会计学中最基本原理、原则,涵盖了中职会计专业常用词汇,但不过深牵涉到实际业务操作方面内容。语言表述通俗、流畅,基本原理、术语、概念表述准确,易懂易学。体例设计丰富多彩,注重对学生思维的诱导和启发,引导学生积极参与到课堂教学中去。
    体例安排
    本书共分为10章,第一章介绍会计概论,概述会计的概念,基本假设、一般原则等内容;第二章讲述会计恒等式和复式记帐;第三至四章涵盖原始凭证、会计账簿、会计报表及整个会计循环流程方面的内容;第五至八章分别讲述会计学中五大类账户:资产、负债、所有者权益、收入、费用;第九章讲述会计报表分析;第十章讲述会计职业和会计相关考试,为学生补充一些会计方面的常识性知识。

    文摘

    插图:



    The coming into being of accounting profession is the second most important step in theaccounting history. The first accountant post was set up in Britain in the 1700s. Ever sincethen, accounting profession began to develop rapidly all over the world. With the developmentof economy, accounting profession becomes more and more widespread. There are ocounting profession associations in the United States, British, German, France and some othercountries. Accounting profession association regulates the accounting behaviour. The regula-tion of accounting leads to further research on accounting principles and the development ofaccounting theory.
    In China, the development of accounting began in the 1900s. Nowadays, with the increase of economy, the performance of accounting has become more and more regulative.According to Accounting Law, every company is required to have accountants. For large com-panies, there have to be accounting agency to manage accounting practices. The target ofaccountants is to provide obiective and honest financial information to the managers, govern-ment, financial agencies, creditors, investors. So the accountants play a key role in the oper-ations of the whole company.