会计英语

出版时间：2009-5  出版社：机械工业出版社  作者：侯立新，崔刚　主编  页数：252  

前言

　　本书是为会计英语教学而编写的专业基础教材，内容涉及基础会计理论、财务会计、成本会计、审计的主要内容。全书共分两个部分。第一部分共18个单元，每个单元由课文、单词术语注释、课后练习、课文译文、阅读材料等组成。第二部分为解释说明及补充练习。书中还另外编写了大量的实务案例，便于广大读者学习使用。　　本书既可作为财经类专业会计英语课程教材，也可作为广大财会从业人员学习英文账务处理的入门书籍。通过对本书的学习，可以使读者掌握会计学基本理论、基本方法的英语表达方式，提高运用英语处理会计业务的能力。　　本书由侯立新任主编，黄捷、邓雪任副主编，肖然任主审。参加本书编写的有侯立新（第1－15单元），周斌（第16单元），黄捷（第17单元），邓雪（第18单元）、张艳梅（案例）、杨志慧（附加练习）、杜攀（附录Ⅰ、Ⅱ、Ⅲ）。　　本书的编写得到了金领培训中心英文会计教学专家组诸位老师的大力协助，在编写过程中也借鉴和参考了众多业内学者的资料书籍，并汲取了其申许多精萃，在此表示衷心的感谢。　　在编写本书的过程中，编者还得到了机械工业出版社许多方面的指导和帮助，在此一并表示感谢。　　由于编者水平有限，疏漏或不妥之处在所难免，恳请广大读者批评指正。

内容概要

本书是为会计英语教学而编写的专业基础教材，内容以基础会计、财务会计为主，成本会计、管理会计、财务管理也有所涉及。全书共分18个单元，每个单元由课文、单词术语注释、课后练习、参考译文、阅读材料等组成。书后还附录了精选的实务案例、专业词汇、会计报表以及财政部2006年颁布的新企业会计准则——基本准则（英文版），便于广大读者学习使用。        本书既可作为高等学校会计英语课程教材，也可以作为广大会计从业人员学习会计英语入门的书籍。

书籍目录

第2版前言第1版前言Unit 1 Accounting DefinitionUnit 2 The Conventions of Accountin9Unit 3 The Accounting ProcessUnit 4 Double—entry Bookkeepin9Unit 5 Ledgers and JournalsUnit 6 The Balance SheetUnit 7  Income StatementUnit 8 The Statement of Cash FlowsUnit 9  AssetsUnit 10 LiabilitiesUnit 11 Owners’EquityUnit 12  Financial Statement AnalysisUnit 13  Accounting for Foreign Currency Transactions and TranslationUnit 14  Corporate Acquisition and Consolidated Financial　StatementsUnit 15  Cost ElementsUnit 16 Activity—based Costin9Unit 17 The Main Methods of Investment AppraisalUnit 18 Financial BudgetsAppendix l IllustrationsAppendix 2 List of Accounting TermsAppendix 3 Accounting Standard for Business Enterprises Basic StandardAppendix 4 Accounting Documents  参考文献

章节摘录

A written partnership agreement，or articles of partnership，establishes proceduresfor admission of a new partner，withdrawals of a partner，and the sharing of profits andlosses among the partners.When a new partner is admitted to the firm or an existingpartner withdraws，the old partnership is dissolved，OT ceases to exist.A new partner-ship may or may not emerge to continue the business.Account for partners’initial investments in a partnership.Accounting for a partner—ship is similar to accounting for a proprietorship.However，a partnership has more thanone owner.Each partner has an individual capiml account and a withdrawal account.Allocate profits and losses to the partners by different methods.Partners share netincome or loss in any manner they choose.Common sharing agreements base the profit-and-loss ratio on a stated fraction，partners’capital contributions，and／or their serviceto the partnership.Some partnerships call the cash drawings of partners salaries and in-terest，but these amounts arc not expenses of the business.Instead.they are memlyways of allocating partnership net income to the partners.Account for the admission of a new partner to the business.An outside person maybecome.partner by purchasing a current partner's interest or by investing in the part-nemhip.In some eases the new partner must pay the current partners a bonus to join.In other situations the new partner may receive a bonus to join.Account for the withdrawal of a partner from the business.When a partner with-draws，partnership a~ets may be reappraised.Partners share any gain or loss on the as-set revaluation on the basis of their profit—and-loss ratio.The withdrawing partner mayreceive payment equal to，greater than，or less than his or her capital book value，de-pending on the agreement with the other partners.Account for the liquidation of a partnership.In liquidation a partnership goes Out of business by selling the assets，paying the liabilities，and disbursing any remainingcash to the partners.Prepare partnership financial statements.Partnership financial statements are simi-lar to those of a proprietorship.However，the partnership income statement commonlyreports the allocation of net income to the partners，and the balance sheet has a capitalaccount for each Dartner.……

用户评论 (总计3条)

•   对于从事会计，又想“冲出去”的会计们，这本是不错的启蒙书。
•   得好好看才行啊！
•   书和描述的差不多