Name: 会计英语（普通高等教育经管类专业“十三五”规划教材）
Author: 景刚 张淼 李佳钰 王文杰
ISBN: 9787302527565

会计英语（普通高等教育经管类专业“十三五”规划教材）

本书以国际会计准则和美国会计准则为导向，其中包括基础会计的基本理论和中级财务会计的进阶会计知识，同时还包含了审计学科的基本内容。通过学习实务中英文的习惯表达和丰富的会计英语词汇，帮助读者提高阅读英语会计文献和使用英语处理常规会计业务的能力。培养学生运用英语进行会计业务操作，满足学生毕业后的工作岗位的实际需要。

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会计英语（普通高等教育经管类专业“十三五”规划教材）

景刚张淼李佳钰王文杰

目录
Chapter 1 Fundamentals of Accounting 1
Spotlight 2
Text 2
1.1 Forms of Enterprise Organization 2
1.2 Two Kinds of Accounting 3
1.3 Accounting Concepts and Principles 4
1.4 Elements of the Financial Statements 5
1.5 The Accounting Equation 6
1.6 Accrual Basis and Cash Basis 6
Core Words 7
Extended Reading 7
Exercises 9
Chapter 2 Transaction 13
Spotlight 14
Text 14
2.1 Transaction 14
2.2 Accounting Elements 15
2.3 Journal Entry 17
2.4 Accrual Accounting 18
2.5 Posting 20
2.6 Trail Balance 22
2.7 Close the Books 23
Core Words 25
Extended Reading 27
Exercises 27
Chapter 3 Receivables 31
Spotlight 32
Text 32
3.1 Variety of Receivables 32
3.2 Account for Uncollectible Account 33
3.3 Measurement of Uncollectible Account 34
3.4 Notes Receivable 35
Core Words 37
Extended Reading 37
Exercises 38
Chapter 4 Inventory and Cost of Goods Sold 41
Spotlight 42
Text 42
4.1 Classifications of Inventory 42
4.2 Inventory and Cost of Goods Sold 42
4.3 Gross Profit 43
4.4 Accounting for Inventory 43
4.5 The Various Inventory Costing Method 44
4.6 Summary of Inventory 46
4.7 Lower-of-Cost-or-Market Rule (LCM) 47
Core Words 47
Extended Reading 48
Exercises 49
Chapter 5 Investment 53
Spotlight 54
Text 55
5.1 Short-term Investments and Long-term Investments 55
5.2 Account for Trading Investment 55
5.3 Account for Available-for-sale Investment 57
Core Words 59
Extended Reading 60
Exercises 61
Chapter 6 Tangible Assets and Intangibles Assets 63
Spotlight 64
Text 65
6.1 Long-lived Assets 65
6.2 Acquisition Cost of Tangible Assets 65
6.3 Capital Expenditures and Expense Spending 66
6.4 Account for Depreciation on Plant Asset 66
6.5 Depreciation Method 67
6.6 Intangible Assets 69
Core Words 72
Extended Reading 73
Exercises 73
Chapter 7 Liabilities 77
Spotlight 78
Text 79
7.1 Current Liabilities 79
7.2 Long-term Liabilities 82
7.3 Other Liabilities 87
Core Words 88
Extended Reading 89
Exercises 90
Chapter 8 Stockholders’ Equity 95
Spotlight 96
Text 97
8.1 Background on Stockholders’ Equity 97
8.2 Classes of Stock 99
8.3 Issuing Stock 100
8.4 Cash Dividends 101
8.5 Stock dividends 101
Core Words 103
Extended Reading 104
Exercises 106
Chapter 9 Revenues and Expenses 109
Spotlight 110
Text 111
9.1 Accrual Basis and Cash Basis 111
9.2 Measurement of Sales Revenue 111
9.3 Merchandise Returns and Allowances 112
9.4 Cash and Trade Discounts 113
9.5 Expenses 114
Core Words 116
Extended Reading 116
Exercises 117
Chapter 10 Financial Statement 121
Spotlight 122
Text 122
10.1 Overview of a Financial Statement 122
10.2 Formats for Financial Statements 123
Core Words 128
Extended Reading 128
Exercises 129
Chapter 11 Auditing 131
Spotlight 132
Text 133
11.1 Audit Framework 133
11.2 Professional Ethics and Codes of Conduct 135
11.3 Standards of Reporting 137
Core Words 139
Extended Reading 140
Exercises 141

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会计英语（普通高等教育经管类专业“十三五”规划教材）

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会计英语（普通高等教育经管类专业“十三五”规划教材）