实用会计英语（高职高专财务会计专业精编教材）
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作者： 于久洪，刘福祥 主编
出 版 社： 清华大学出版社
出版时间： 2009-1-1字数： 300000版次： 1页数： 181印刷时间： 2009/01/01开本： 16开印次： 1纸张： 胶版纸I S B N ： 9787302188872包装： 平装内容简介
本书主要内容是用纯正的英语讲解财务会计操作实务，重点包括资产负债表、利润表、现金流量表、复式记账法、流动资产核算方法、长期资产核算方法、负债与股东权益核算方法以及会计报表分析等内容。本教材的特点是文章简洁实用，案例贴切丰富，符合国际会计惯例，适合课堂教学和自学者使用。
目录
CHAPTER ONE GENERAL INTRODUCTION TO ACCOUNTING
1.1 What Is Accounting
1.2 The Elements of Accounting
1.3 Basic Assumptions and Principles of Accounting
1.4 Accounting Equation
1.5 Financial Statements
Terms and Phrases
Exercise 1.. Multiple Choice
Exercise 2. Analysis of Transactions
Exercise 3 : Case
CHAPTER TWO PROCESSING ACCOUNTING INFORMATION
2.1 The Concept and Types of Accounts
2.2 Recording Business Transactions
2.3 Basic Rules for Recording Business Transactions
2.4 Business Entity
2.5 T-account
2.6 Double Entry Rule
2.7 Application of the Double Entry Rule
2.8 How Transactions Affect the Accounting Equation
2.9 How to Make Adjusting Entries
2.10 Transferring All the Data to T-accounts
2.11 The Procedures of Accounting
2.12 The Journal
2.13 Closing Entries
2.14 The Trial Balance
2.15 Financial Statements
Terms and Phrases
Exercise 1. True or False
Exercise 2: Multiple Choice
Exercise 3. Case
CHAPTER THREE CURRENT ASSETS
3.1 Introduction to Assets and Current Assets
3.2 Cash and Cash Equivalents
3.3 Inventory
3.4 Four Common Inventory Cost Flow Methods
3.5 An Example of the Perpetual Inventory System
3.6 FIFO Method
3.7 LIFO Method
3.8 Weighted-Average Method
3.9 The Impact on Financial Statements Under Three Cost Methods
3.10 The Impact on the Income Taxes Under the Three Methods
3.11 Comparing the Perpetual System and the Periodic System
3.12 The Use of the Lower of Cost or Market Rule
3.13 Inventory Loss
3.14 Accounts Receivable
3.15 The Allowance Method of Accounting for Bad Debts: An Example
3.16 How Is the Amount of Allowance for Doubtful Debts Estimated
3.17 Direct Write-off Method
3.18 Warranty
3.19 Short-term Investments (Marketable Securities)
Terms and Phrases
Exercise 1: True or False
Exercise 2: Multiple Choice
Exercise 3: Case
CHAPTER FOUR LONG-TERM ASSETS
4.1 Introduction to Long-term Assets
4.2 Measuring the Cost of Long-term Assets
4.3 A Basket Purchase
4.4 Depreciation and Depreciation Methods
4.5 Straight-Line Depreciation
4.6 The Retirement and Removal of Long-term Assets
4.7 The Journal Entries Under Straight-Line Depreciation
4.8 Financial Statements Under Straight-Line Depreciation
4.9 Accelerated Depreciation Methods: Double-Declining Balance Depreciation
……
CHAPTER FIVE CURRENT AND LONG-TERM LIABILITIES
CHAPTER SIX STOCKHOLDERS' EQUITY
CHAPTER SEVEN BALANCE SHEET
CHAPTER EIGHT INCOME STATEMENT
CHAPTER NINE STATEMENT OF CASH FLOWS
CHAPTER TEN ANALYSIS OF FINANCIAL STATEMENTS
KEY TO EXERCISE
REFERENCE