《实用会计英语》理论内容简明、概括,注重培养学生的职业素养,突出了实用性这一重要特点。本书包括11章内容,每章均包含学习目标、听力练习、至理名言、微型案例、正文、课后练习以及阅读材料 7个部分,每节开始都有一段听力练习和一小段英文对话,以便提高读者与会计英语相关的听力和口语能力;末尾都有词汇和注释,方便读者记忆和阅读,并对一些重要内容,例如会计科目、财务报表等表格以中英文对照的方式进行了列示。 《实用会计英语》所选内容涵盖会计导论、会计循环、财务报表以及流动资产、非流动资产、负债、所有者权益等会计要素的确认、计量和报告等问题,并引入了财务报表分析、管理会计、审计、国际会计协调等相关会计知识领域的内容。 《实用会计英语》是为教学需要编写的,既可以作为普通高等院校会计专业英语课程的教学用书,也可以作为工程硕士和其他相关专业学生的学习用书,还可供会计专业人士参考。《实用会计英语》旨在帮助读者掌握大量会计专业术语的英文表达,同时使读者获得一定的会计知识,提高其英语水平。

Chapter 1 An Introduction to Accounting 会计导论 1 听力练习 1 至理名言 1 微型案例 2 1.1 Accounting and Accountants 会计学和会计人员 2 What is Accounting 2 Who are Accountants 3 Vocabulary 4 Notes 4 1.2 Users of Accounting Information 会计信息使用者 5 External Information Users 5 Internal Information Users 6 Vocabulary 7 Notes 7 1.3 Accounting Assumptions 会计假设 8 Economic Entity Assumption 8 Going Concern Assumption 8 Monetary Unit Assumption 9 Time Period Assumption 9 Vocabulary 9 Notes 9 1.4 Qualitative Characteristics of Accounting Information 会计信息质量特征 10 Reliability 10 Relevance 10 Understandability 11 Comparability 11 Substance over Form 11 Materiality 11 Conservatism 12 Timeliness 12 Vocabulary 12 Notes 12 1.5 Accounting Elements 会计要素 13 Assets 13 Liabilities 14 Owner’s Equity 14 Revenues 14 Expenses 14 Profits 15 Vocabulary 15 Notes 15 1.6 Accounting Equation 会计等式 16 What is Accounting Equation 16 Effects of Transactions on the Accounting Equation 16 Vocabulary 17 Notes 17 Exercises 18 Reading Material 1 21 知识扩展 22 Chapter 2 Accounting Cycle 会计循环 24 听力练习 24 至理名言 24 微型案例 25 2.1 Analyzing Transactions 分析交易 25 Transactions and Business Documents 25 The Account and Its Analysis 26 Vocabulary 26 Notes 27 2.2 Recording Transactions and Posting 记录交易并过账 27 Journalizing Transactions 28 Posting 29 Trial Balance 32 Vocabulary 32 Notes 33 2.3 Adjusting Accounts 账项调整 33 Accrual Basis of Accounting 33 Which Accounts Need to Be Adjusted 34 Deferrals 34 Depreciation 35 Accrual 35 Vocabulary 36 Notes 36 2.4 Preparation of Financial Statements 编制财务报表 37 Adjusted Trial Balance and Worksheet 37 Preparation of Financial Statements 39 Vocabulary 39 Notes 40 2.5 Closing Procedures 结账 40 Temporary Accounts and Permanent Accounts 40 Closing Entries 41 Vocabulary 42 Notes 42 Exercises 43 Reading Material 2 46 知识扩展 47 Chapter 3 Financial Statements 财务报表 49 听力练习 49 至理名言 49 微型案例 50 3.1 Balance Sheet 资产负债表 50 What is Balance Sheet 50 Classification 51 Format of the Balance Sheet 51 Vocabulary 55 Notes 55 3.2 Income Statement 利润表 56 What is Income Statement 56 Classification 56 Format of the Income Statement 57 Vocabulary 58 Notes 58 3.3 Statement of Cash Flows 现金流量表 59 What is the Statement of Cash Flows 60 Classification 60 Format of the Statement of Cash Flows 61 Vocabulary 63 Notes 64 3.4 Statement of Changes in Owners’ Equity 所有者权益变动表 64 What is the Statement of Changes in Owners’ Equity 65 Format of the Statement of Changes in Owners’ Equity 65 Vocabulary 67 Notes 67 3.5 Notes to Financial Statements 财务报表附注 67 Vocabulary 68 Notes 68 Exercises 69 Reading Material 3 72 知识扩展 81 Chapter 4 Current Assets 流动资产 82 听力练习 82 至理名言 82 微型案例 83 4.1 Cash and Its Control 现金及其控制 83 What is Cash 83 Internal Control Over Cash 84 Petty Cash Fund 85 Bank Reconciliation 85 Vocabulary 86 Notes 86 4.2 Marketable Securities 有价证券 87 What are Marketable Securities 87 Accounting for Marketable Securities 88 Vocabulary 88 Notes 89 4.3 Receivables 应收款项 89 What are receivables 90 Internal Control for Receivables 90 Allowance Method 91 Direct Write-off Method 92 Discounting Notes Receivables 92 Vocabulary 93 Notes 93 4.4 Inventories 存货 94 What is Inventory 95 Inventory System 95 The Various Inventory Costing Methods 96 Lower of Cost or Market (LCM) Method 97 Vocabulary 97 Notes 98 Exercises 99 Reading Material 4 103 知识扩展 104 Chapter 5 Non-Current Assets 非流动资产 106 听力练习 106 至理名言 106 微型案例 107 5.1 Fixed Assets 固定资产 107 What are Fixed Assets 108 Acquisition of Fixed Assets 108 Depreciation of Fixed Assets 109 Disposals of Fixed Assets 111 Impairment of Fixed Assets 112 Vocabulary 112 Notes 113 5.2 Intangible Assets 无形资产 114 What are Intangible Assets 115 Main Types of Intangible Assets 116 Vocabulary 117 Notes 117 5.3 Long-Term Investments 长期投资 118 What are Long-Term Investments 118 Accounting for Long-Term Equity Investments 119 Accounting for Debt Securities 120 Classification and Reporting of Investments 120 Vocabulary 121 Notes 121 Exercises 122 Reading Material 5 126 知识扩展 128 Chapter 6 Liabilities 负债 129 听力练习 129 至理名言 129 微型案例 129 6.1 Current Liabilities 流动负债 130 Accounts Payable and Advance from Customers 130 Notes Payable 131 Short-Term Loans 131 Current Maturities of Non-Current Debt 131 Payroll Liabilities 132 Taxes Payable 132 Vocabulary 132 Notes 133 6.2 Non-Current Liabilities 非流动负债 134 Bonds Payable 134 Capital Lease 136 Long-Term Loans 138 Vocabulary 138 Notes 139 Exercises 140 Reading Material 6 144 知识扩展 145 Chapter 7 Owners’ Equity 所有者权益 147 听力练习 147 至理名言 147 微型案例 148 7.1 Forms of Business Organization 企业组织形式 148 Sole Proprietorship 149 Partnership 149 Corporation 150 Vocabulary 151 Notes 152 7.2 Corporate Capital 公司资本 152 Types of Capital Stock 153 Authorized Stock 153 Accounting for Issuance of Stock 154 Treasury Stock 154 Vocabulary 155 Notes 155 7.3 Retained Earnings 留存收益 156 What are Retained Earnings 157 Restrictions and Appropriations 157 Vocabulary 158 Notes 158 7.4 Dividends 股利 159 Cash Dividends 160 Stock Dividends 160 Vocabulary 161 Notes 161 Exercises 162 Reading Material 7 165 知识扩展 167 Chapter 8 Financial Statement Analysis 财务报表分析 168 听力练习 168 至理名言 168 微型案例 168 8.1 An Introduction to Financial Statement Analysis 财务报表分析概述 169 An Outline of Financial Statement Analysis 170 Trend Analysis 170 Common-Size Statement Analysis 171 Vocabulary 172 Notes 172 8.2 Financial Ratio 财务比率 173 Activity Analysis 174 Liquidity Analysis 175 Long-Term Debt and Solvency Analysis 175 Profitability Analysis 176 Vocabulary 177 Notes 178 Exercises 179 Reading Material 8 182 知识扩展 184 Chapter 9 Management Accounting 管理会计 186 听力练习 186 至理名言 187 微型案例 187 9.1 An Introduction to Management Accounting 管理会计概述 187 What is Management Accounting 188 Comparison of Financial Accounting and Management Accounting 188 Comparison of Cost Accounting and Management Accounting 189 Vocabulary 189 Notes 190 9.2 The Classification of Costs 成本的分类 190 Manufacturing Costs and Non-Manufacturing Costs 191 Product Costs and Period Costs 192 Direct Costs and Indirect Costs 192 Variable Costs and Fixed Costs 193 Cost Concepts Relating to Decision Making 193 Vocabulary 194 Notes 195 9.3 Cost-Volume-Profit Analysis 本量利分析 196 What is Cost-Volume-Profit Analysis 196 Basic Assumptions 196 CVP Formulas 197 Break-Even Analysis and Margin of Safety 198 Vocabulary 199 Notes 199 9.4 Budgeting 预算 200 What is budget 200 Master Budget 201 Capital budget 201 Fixed Budget and Flexible Budget 202 Zero-Based Budget 202 Vocabulary 203 Notes 203 Exercises 204 Reading Material 9 208 知识扩展 209 Chapter 10 Auditing 审计 211 听力练习 211 至理名言 211 微型案例 212 10.1 An Overview of Auditing 审计学概述 212 Nature of Auditing 213 Distinction between Auditing and Accounting 213 Types of Audits 214 Certified Public Accountants 214 Professional Ethics and Fundamental Principles 215 Vocabulary 216 Notes 217 10.2 Audit Process 审计程序 218 Plan and Design an Audit Approach 219 Perform Tests of Controls and Substantive Tests of Transactions 220 Perform Analytical Procedures and Tests of Details of Balances 220 Complete the Audit and Issue an Audit Report 220 Vocabulary 221 Notes 221 10.3 Audit Report 审计报告 222 Standard Unqualified Audit Report 223 Unqualified Audit Report with Explanatory Paragraph 224 Conditions Requiring a Departure from an Unqualified Opinion 225 Types of Opinion Other than Unqualified 225 Materiality 226 Vocabulary 227 Notes 227 Exercises 228 Reading Material 10 232 知识扩展 234 Chapter 11 International Accounting Harmonization 国际会计协调 235 听力练习 235 至理名言 236 微型案例 236 11.1 An Overview of International Accounting 国际会计概述 236 What is International Acccounting 237 Accounting Harmonization 238 International Dimensions of Accounting 238 Vocabulary 239 Notes 239 11.2 Major Accounting Harmonization Organizations Among Governments 主要政府间会计 协调组织 240 European Union (EU) 241 International Organization of Securities Commissions (IOSCO) 242 International Federation of Accountants (IFAC) 242 United Nations Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) 243 Organization for Economic Cooperation and Development (OECD) 243 Major Websites 244 Vocabulary 246 Notes 247 11.3 International Accounting Standards Board 国际会计准则委员会 248 Organization of International Accounting Standards Board 248 Framework for the Preparation and Presentation of Financial Statements 249 IASs and IFRSs 250 Vocabulary 254 Notes 254 Exercises 255 Reading Material 11 259 知识扩展 265 References 268