实用会计英语PDF电子书下载

本书是校企合作、工学结合的成果。内容以作者多年从事在华外企财务人员岗前培训的讲义为蓝本，经过多次调整，精炼了会计实务中所必需的会计专业英语知识与技能，较好的解释了初次接触一些西方会计的人员在学习与工作上常见的困惑，是会计人员准备和从事英语会计工作的参考用书。本书还科学地融入了的会计英国、美国、加拿大、澳大利亚等几个在国际会计领域较具影响力的会计执业资格考试的内容。

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UNIT 1 THE WORLD OF ACCOUNTING 1

LESSON 1 ACCOUNTING AND ITS ENVIRONMENT 2

LESSON 2 ACCOUNTING CONCEPTUAL FRAMEWORK 11

LESSON 3 ACCOUNTING ELEMENTS,EQUATION AND DOUBLE ENTRY BOOKKEEPING 19

LESSON 4 ACCOUNTING CYCLE 25

PROJECT 1 39

UNIT 2 ACCOUNTING FOR SERVICE BUSINESS 41

LESSON 1 SERVICEBUSINESS AND ITS ACCOUNTING CYCLE 42

LESSON 2 ACCOUNTING FOR SERVICING BUSINESS 47

PROJECT 2 58

UNIT 3 ACCOUNTING FOR MERCHANDISING BUSINESS 71

LESSON 1 MERCHANDISING BUSINESS AND ITS OPERATING CYCLE 72

LESSON 2 RECORD PURCHASE TRANSACTIONS FOR MERCHANDISING BUSINESS 76

LESSON 3 RECORD SALES TRANSACTIONS FOR MERCHANDISING BUSINESS 82

PROJECT 3 87

UNIT 4 ACCOUNTING FOR MANUFACTURING BUSINESS 93

LESSON 1 MANUFACTURING BUSINESS AND ITS OPERATING CYCLE 94

LESSON 2 ANALYZE THE“COST OF GOODS MANUFACTURED” 102

LESSON 3 RECORD TRANSACTIONS FOR MANUFACTURING BUSINESS 108

PROJECT 4 114

UNIT 5 FINANCIAL STATEMENTS 117

LESSON 1 FINANCIAL STATEMENTS 118

LESSON 2 BALANCE SHEET 121

LESSON 3 INCOME STATEMENT 128

LESSON 4 CASH FLOW STATEMENT 133

PROJECT 5 139

TEXT TRANSLATIONS AND ANSWERS 142

UNIT 1 142

UNIT 2 155

UNIT 3 168

UNIT 4 176

UNIT 5 184

APPENDIX 193

REFERENCES 195

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