会计英语

本书特色

《会计英语》：新基点(New Benchmark)全国高职高专院校商务英语系列规划教材

内容简介

企业经营者和职工文化素质的提高，直接影响着会计工作的社会地位和会计作用的发挥。目前社会对会计人员的要求越来越高，会计人员必须既是一名高水准的会计师，又是一名出色的计算机操作员。此外，会计人员还必须懂外语，熟悉国际会计、商务惯例，具有较广博的国际社会文化背景知识。因此改革会计尤其是会计英语的教学方法，调整教育内容，开阔学生的知识面，提高学生的创新能力、职业判断能力和解决实际问题的能力，加快复合型会计人才的培养，已成为正规院校会计教育的当务之急；同时必须有计划、有步骤、有针对性地加强对在职会计人员的后续教育，不断更新知识，以适应日新月异的客观环境的需要。
本教材的体系完整，结构合理，系统性强；通俗易懂，深入浅出，适用面广；内容充实，习题丰富，难易适中；案例具体，解释详细，思路清晰。
此外，本教材还提供了非常丰富的案例分析讲解，并且根据不同的单元内容配备了大量的针对性实训练习。除了适合高职院校会计专业的学生学习外，还适合有初步会计基础的社会人才进行自学，是自我提升的很好途径。

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插图：Accounting has a long history. Ancient accounting evidences were found in China,Babylonia, Greece, and Egypt. In the fifteenth century, Luca Pacioli, an Italian, establisheda system of record keeping which came to be called "double entry". "It is one of the mostbeautiful inventions of the human spirit, and every good businessman should use it in hiseconomic undertakings," said Goethe, the German poet. Double-entry-system is thefoundation of the modern accounting. During the eighteenth century, the IndustrialRevolution brought many social and economic changes. The specialized field of costaccounting emerged to meet the need for the analysis of varibus costs and for recordingtechniques. In the nineteenth century, the growth of corporations speeded the development ofaccounting. More and more individuals and institutions looked to accountants to provideinformation about these enterprises. The development of corporation also created a new socialneed- the need for an independent audit to provide some assurance that management'sfinancial representations were reliable. In the United States, American Institute of CertifiedPublic Accountants （AICPA） is the largest professional organization of accountants,equivalent to Chinese Institute of Certified Public Accountants （CICPA） in China.Computers have revolutionized accounting recently. We have outstanding software to help usquickly and easily. In summary, accounting has developed new concepts and techniques tomeet the ever-increasing needs for financial information.