內(nèi)容簡(jiǎn)介:　　    《普通高等教育“十一五”國(guó)家級(jí)規(guī)劃教材（修訂版）：實(shí)用會(huì)計(jì)英語（第2版）》是普通高等教育“十一五”國(guó)家級(jí)規(guī)劃教材修訂版。
　　    《普通高等教育“十一五”國(guó)家級(jí)規(guī)劃教材（修訂版）：實(shí)用會(huì)計(jì)英語（第2版）》以現(xiàn)代會(huì)計(jì)理論的新研究成果和國(guó)際會(huì)計(jì)準(zhǔn)則為指導(dǎo)，以西方財(cái)務(wù)會(huì)計(jì)體系為基礎(chǔ)，結(jié)合我國(guó)會(huì)計(jì)實(shí)踐工作，將國(guó)內(nèi)外財(cái)務(wù)會(huì)計(jì)教學(xué)內(nèi)容相結(jié)合，綜述了會(huì)計(jì)的歷史與發(fā)展、含義、會(huì)計(jì)信息使用和會(huì)計(jì)職業(yè)等基本知識(shí)；從會(huì)計(jì)專業(yè)的角度，用英語全面系統(tǒng)地闡述了會(huì)計(jì)核算的基本經(jīng)濟(jì)業(yè)務(wù)、基本方法、基本程序和基本技能，并對(duì)財(cái)務(wù)會(huì)計(jì)與管理會(huì)計(jì)的關(guān)系做了簡(jiǎn)明扼要的介紹。
　　    《普通高等教育“十一五”國(guó)家級(jí)規(guī)劃教材（修訂版）：實(shí)用會(huì)計(jì)英語（第2版）》內(nèi)容主要包括：會(huì)計(jì)介紹，會(huì)計(jì)基礎(chǔ)知識(shí)（會(huì)計(jì)恒等式與賬戶、交易記錄、分類賬與日記賬、基本會(huì)計(jì)報(bào)表等），會(huì)計(jì)核算（資產(chǎn)、負(fù)債、所有者權(quán)益的核算），會(huì)計(jì)循環(huán)等。
　　    本書不僅可作為高等職業(yè)教育會(huì)計(jì)專業(yè)和其他經(jīng)濟(jì)管理類專業(yè)“專業(yè)英語”課程的教材，也可供社會(huì)在職涉外會(huì)計(jì)人員以及有志于參與國(guó)外會(huì)計(jì)資格證書考試的人員學(xué)習(xí)、使用。

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目錄:Unit 1 An Introduction to Accounting
1.1 The History and Development of Accounting
1.2 The Nature of Accounting
1.3 Users of Accounting Information
1.4 Accounting Profession
1.5 Managerial Accounting and Financial Accounting
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
Reading Material

Unit 2 Recording Business
2.1 Types of Business Entities
2.2 The Accounting Equation
2.3 Double-Entry Bookkeeping
2.4 Recording Business Transactions
2.5 Illustrative Problem
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
Reading Material

Unit 3 Accounting Cycle and Processes
3.1 The Accounting Cycle
3.2 Source Documents
3.4 The Joumals
3.5 The Financial Statements
Solutions to Activities
Accounting Vocabulary
Self-Exercises
Reading Material

Unit 4 Cash and Receivables
4.1 Cash
4.2 The Bank Account： a Control Device
4.3 Accounts Receivable
4.4 Notes Receivable
4.5 Accounting for Bad Debts
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
Reading Material

Unit 5 Inventory
5.1 The Concept of Inventory
5.2 Inventory System
5.3 Inventory Costing Methods
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
Reading Material

Unit 6 Long-Lived Assets
6.1 Types of Assets
6.2 Fixed Assets
6.3 Depreciation of Fixed Assets
6.4 Disposing of Fixed Assets
6.5 Natural Resources and Intangible
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
Reading Material

Unit 7 Liabilities and Shareholders' Equity
7.1 Types of Liabilities
7.2 Current Liabilities
7.3 Non-current Liabilities
7.4 Shareholders Captial
7.5 Shareholders' Equity
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
Reading Material

Unit 8 The Measurement of Business Income
8.1 Revenues and Expenses
8.2 Business Income
8.3 Some Generally Accepted Accounting Principles（GAAP）
8.4 Adjustments to the Accounts
8.5 Adjusted Trial Balance N
8.6 Preparing the Financial Statements from the Adjusted Trial Balance
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
Reading Material

Unit 9 Completing the Accounting Cyele
9.1 Preparation of the Work Sheet
9.2 Uses of the Work Sheet
9.3 Closing the Accounts
9.4 The Operating Cycle for a Merchandising Business
9.5 Accounting Record of the Operating Cycle
9.6 The Accounting Cycle for a Merchandising Business
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
Reading Material

Appendix Ⅰ Reference Versions for Reading Materials
Appendix Ⅱ Answers to
Appendix Ⅲ Recommended Websites of Accounting
Appendix Ⅳ A List of Reference Book