会计英语（第三版）（21世纪高职高专精品教材·会计系列）pdf/txt下载_在线阅读全文

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内容简介

本书是北京市高等教育精品教材立项项目，全书共九课，用纯正的英语介绍了大量国际会计事项所涉及的会计处理方法，尤其强调各交易事项对财务报表的影响分析，强调对国际会计报表编制与分析能力的培养，重点介绍了资产负债表、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。

作者简介

于久洪，经济学博士，北京经济管理职业学院财金学院院长、副教授，讲授《CPA 会计》、《财务报表分析》（2006 年北京市精品课程）、《会计英语》等课程。

目　　录

Lesson1 Introduction to Accounting
Lesson2 The Balance Sheet And Double Entry
Lesson3 Current Assets
Lesson4 Long Term Assets
Lesson5 Liabilities
Lesson6 Owner Equity
Lesson7 Income Statement
Lesson8 Statement of Cash Flows
Lesson9 Interpretations of Financial Statements

在线试读部分章节

Aims:
1. Use accounting vocabulary.
2. Explain what accounting is.
3. Describe the financial accounting and managerial accounting.
4. Use the accounting equation to describe an organization’s financial position.
5. Prepare and use the financial statements.
6. Use the accounting equation to analyze business transactions.
7. Explain what the accounting elements are.
1.1 What Is Accounting?
Accounting provides financial information for decision-making in the business world. Accounting is a service-based profession that provides reliable and relevant financial infor- mation useful in making decisions.
There are two broad families of accounting information users:
（1） External;
（2） Internal.
1.2 Financial Accounting and Managerial Accounting
Accounting information that is intended to satisfy the needs of resource owners（external users） is called financial accounting.Owners， investors，creditors， and brokers re- present external users—they are interested in a company because they have supplied money to the business.
Managerial accounting provides useful information that is needed in operating an organization by internal users. Group of internal users includes managers， employees，and unions that show interest in accounting information due to their direct concern in success- fulness of a business.

Aims:  
1. Use accounting vocabulary.  
2. Explain what accounting is.  
3. Describe the financial accounting and managerial accounting.  
4. Use the accounting equation to describe an organization’s financial position.  
5. Prepare and use the financial statements.  
6. Use the accounting equation to analyze business transactions.  
7. Explain what the accounting elements are.  
1.1 What Is Accounting?  
Accounting provides financial information for decision-making in the business world. Accounting is a service-based profession that provides reliable and relevant financial infor- mation useful in making decisions.  
There are two broad families of accounting information users:  
（1） External;  
（2） Internal.  
1.2 Financial Accounting and Managerial Accounting  
Accounting information that is intended to satisfy the needs of resource owners（external users） is called financial accounting.Owners， investors，creditors， and brokers re- present external users—they are interested in a company because they have supplied money to the business.  
Managerial accounting provides useful information that is needed in operating an organization by internal users. Group of internal users includes managers， employees，and unions that show interest in accounting information due to their direct concern in success- fulness of a business.  
1.3 Financial Statements  
Businesses convey accounting information to the public through a process known as financial reporting. The central characteristic of external financial reporting is a set of financial statements. The four widely-used financial statements a business enterprise uses are:  
（1） Income statement;  
（2） Statement of Changes in Equity;  
（3） Balance Sheet;  
（4） Statement of Cash Flows.  
Accounting elements are included in all the statements. There are six main elements: assets， liabilities， equity， revenue， expenses， profit.

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