基础会计英语

出版时间：1970-1  出版社：武汉大学  作者：李春兰 编  页数：162  

内容概要

　　本教材是一本会计专业知识的英语教科书。教材内容涵盖了会计工作的主要流程、基础知识以及热点问题。《基础会计英语(英汉对照)》的编写目的就是要使会计专业的学生通过学习既可以快速掌握英语会计专业术语、会计基本知识，又可以提高语言技能和实际的会计工作能力。《基础会计英语(英汉对照)》分5个单元介绍了会计总论，会计要素与会计等式，会计科目与账户，复式记账和账户分类。《基础会计英语(英汉对照)》的特点具有实用性和先进性。此外，在《基础会计英语(英汉对照)》的后面还附有课文的参考译文供学生和老师学习和使用。每个单元配有与内容相关的图表，有利于学生直观地理解课文，掌握专业知识。

书籍目录

Part One　The Main Contents of AccountingChapter Ⅰ　General IntroductionSection One　The Origin and Evolution of AccountingSection Two　Accounting and Accounting InformationSection Three　Accounting Object and the Rules of Capital MovementSection Four　Accounting Functions and PurposeChapter Ⅱ　Accounting Elements and Accounting EquationSection One　Accounting ElementsSection Two　Accounting EquationChapter Ⅲ　Accounting Subjects and AccountsSection One　Accounting SubjectsSection Two　AccountsSection Three　Accounting Object， Accounting Elements and Accounting SubjectsChapter Ⅳ　Double Entry BookkeepingSection One　Introduction to the Methods of Bookkeepingsection Two　Debit-Credit BookkeepingSection Three　Parallel Recording of General Ledger and Detail LedgerChapter Ⅴ　Classification of AccountsSection One　The Meaning of Classifying AccountsSection Two　Account Classification According to the Economic ContentsSection Three　Account Classification According to the Use and StructurePart Two　Translation第一章　总论第一节　会计的产生和发展第二节　会计和会计信息第三节　会计对象和资金运动规律第四节　会计职能和会计目的第二章　会计要素与会计等式第一节　会计要素第二节　会计等式第三章　会计科目与账户第一节　会计科目第二节　账户第三节　会计对象、会计要素与会计科目第四章　复式记账第一节　记账方法概述第二节　借贷记账法第三节　总分类账户与明细分类账户的平行登记第五章　账户分类第一节　账户分类的意义第二节　账户按经济内容分类第三节　账户按用途和结构分类Part Three　Appendix附录一　企业会计凭证，账簿及报表附录二　Accounting Law of the Peoples Republic of China附录三　Idioms and Expressions附录四　中华人民共和国会计法

章节摘录

　　2. Single Entry Bookkeeping　　Single entry bookkeeping records business transactions only in oneaccount and it does not report other related aspects. This method recordsthe capital receipts-payment transactions in two or more accounts. As toother business, it only records in one account or even does not record.Single entry bookkeeping is the essential part of the process in theevolution of accounting methods. It is also a common bookkeeping methodthat people have used. It adapts to the society dominated by NaturalEconomy, and can reflect and supervise the uncomplicated process ofeconomic activities. "The features of this method are as follows:　　（1） It can only report one part of business transactions. It onlyrecords cash, the receipts payment of bank saving, and the closingbusiness of accounts receivables and accounts payables. And it does notreport any other transaction.　　（2） It can only report one aspect of business transactions. Forexample, cash payment only reflects the decrease of cash, but does notreport expense, for it hasnt set up an expense account.　　（3） The accounting setting is not complete, and it has no completeaccount system. There are only credit account, debit account, and cashaccount.　　（4） It can not make a trial balancing. Because it does not report allbusiness transactions but several aspects, and not every trausaction recordis in balance, the accounting records of total transactions in a certainperiod can not make a trial balancing.

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•   教材而已，英汉双语的会计教材实在也找不出多少来