简明会计英语教程-(第2版)

Unit 1 What is accounting?什么是会计？
1．1a What is the definition of accounting?会计的定义是什么？
1．1b What is the function of accounting?会计的功能是什么？
1．1c What are the methods of accounting?会计方法有哪些？
1．1d What is the accounting object?什么是会计对象？
1．1e What are the accounting elements?什么是会计要素？
1．2 Core accounting terms核心会计术语
1．3 Extended words扩展词汇
1．4 Notes注释
1．5 Reinforcement exercise强化练习
1．6 Accounting-related knowledge会计相关知识介绍什么是会计？What is accounting?
1．7 Extended reading延伸阅读
The five account types五种账户类型

Unit 2 How does the double-entry system work?复式记账法的原理是什么？
2．1a What is double-entry bookkeeping?什么是复式记账？
2．1b Why is double-entry system significant?复式记账法的意义是什么？
2．1c What categories do the books cover?账簿包含哪些类别？
2．1d What are credits and debits?什么是贷方和借方？
2．1e What are the advantages of the double-entry system?复式记账法有什么优势？
2．1f How does double-entry bookkeeping work?复式记账法的工作原理是什么？
2．2 Core accounting terms核心会计术语
2．3 Extended words扩展词汇
2．4 Notes注释
2．5 Reinforcement exercise强化练习
2．6 Accounting-related knowledge会计相关知识介绍
复式记账法的记账规则Bookkeeping rules ofthe double-entry system
2．7 Extended reading延伸阅读
The pros and cons of double-entry复式记账的正反面争论
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Unit 3 How to compile the accounting documents?如何编制会计凭证？
Unit 4 What is a balance sheet?什么是资产负债表？
Unit 5 The format of a balance sheet资产负债表的格式
Unit 6 How to establish the account books?如何建账?
Unit 7 What is a profit statement?什么是利润表？
Unit 8 What is a bank reconciliation statement?什么是银行往来调节表？
Unit 9 What is inventory accounting?什么是存货核算？
Unit 10 How to manage your accounts receivable?如何管理应收账？
Unit 11 How to depreciate fixed assets?固定资产如何折旧？
Unit 12 What isliability?什么是负债？
Unit 13 Whatis shareholders' equity? 什么是股东权益？
Unit 14 What is a cash flow statement? 什么是现金流量表？
Unit 15 What tasks does an accountant do?会计师的工作范围是什么？
Unit 16 How to calculate shareholders' dividend?如何计算股东股息？
Unit 17 How to maintain a healthy cash flow in a small business?小企业如何保持健康的现金流？
Unit 18 What is cost accounting?什么是成本核算？