会计英语教程

出版时间：2010-9  出版社：西安交大  作者：宋常//韦娜|主编:张勇先//康成翠  页数：248  

前言

　　“新世纪专业英语系列教材”自2003年出版以来在全国高校使用了6年.受到国内专家学者及广大教师和学生的好评，其中《工商管理英语教材》被列入教育部“普通高等教育‘十一五’国家级规划教材”。　　为更好地推进专业英语教学，强化使用效果，编者们遵循教育部《大学英语课程教学要求》（以下简称《课程要求》），结合实际使用中的反馈意见，经过近2年认真仔细地调整与策划。对第1版进行了修订与补充，并在原有基础上增补了6个品种，推出“新世纪专业英语系列教材”（第2版）（总计13种）。　　一、编写与修订依据　　为适应我国高等教育发展的新形势，满足新时期国家和社会对人才培养的需要，教育部高教司于2007年7月颁布了《课程要求》。

内容概要

本教材课文均选自近几年欧美国家出版的管理类英文原著，语言地道，覆盖面全。本教材可供各类大专院校中的企业管理、经济管理、财务管理、人力资源管理、电子商务等专业的本科生和研究生(包括MBA和EMBA)使用。此外，也可作为从事经济和管理的各界人士掌握管理学知识，提高专业语言技能的自学教材和参考书使用。

书籍目录

Unit 1 An Introduction to AccountingAdditional Reading: Generally Accepted Accounting                         Principles and Or ganizations                        Concerned with GAAPUnit 2 The Balance SheetAdditional Reading: Effects of Business Transactions upon                        the Balance SheetUnit 3 The Profit and Loss Account (Income Statement)Additional Reading: Preparation of Income StatementsUnit 4 The Cash Flow StatementAdditional Reading: Statement of ChangesUnit 5 Tools of AnalysisAdditional Reading: Horizontal Analysis and Vertical AnalysUnit 6 Financial Ratio AnalysisAdditional Reading: Inflation and Financial StatementsUnit 7 Cost FlowAdditional Reading: Production ReportUnit 8 Cost-Volume-Profit AnalysisAdditional Reading: The Analysis of Mixed CostsUnit 9 Responsibility Accounting SystemAdditional Reading: Responsibility Accounting CentersUnit 10 Multinational Financial ManagementAdditional Reading: Currency FuturesAppendix Ⅰ Reference Translation of the Main TextsAppendix Ⅱ Key to the ExercisesAppendix Ⅲ TapescriptsAppendix Ⅳ Glossary

章节摘录

　　To assure widespread acceptance of new accounting standards， the FASBneeds the support of the SEC. Therefore， the two organizations work closelytogether in developing new accounting standards. The SEC also reviews thefinancial statements of publicly owned corporations to assure compliance with itsreporting requirements. In the event that a publicly owned corporation fails tocomply with these requirements， the SEC may initiate legal action against thecompany and the responsible individuals. Thus， the SEC"enforces" compliancewith generally accepted accounting principles.　　American Accounting Association （AAA） The AAA is comprised primarily ofaccounting educators. "The Association has sponsored a number of researchstudies and monographs in which individual authors and Association committeeshave taken positions on various accounting issues. However， the AAA does nothave any official authority to impose its views； its influence stems only from theprestige of its authors and the persuasiveness of their arguments.　　The AAA also sponsors the Accounting Education Change Commission，which currently is seeking new and innovative ways to enhance accountingeducation.　　"Authoritative Support" for Accounting Principles To qualify as "generallyaccepted，" an accounting principle must have "substantial authoritative support"Principles， standards， and rules set forth by the officialrule-making bodies of theaccounting profession， such as the FASB， automatically qualify as generallyaccepted accounting principles. However， many concepts and practices gainsubstantial authoritative support from unofficial sources， such as widespread useor recognition in textbooks and other "unofficial" accounting literature. Thus，the phrase "generally accepted accounting principles" includes more concepts andpractices than appear in the "official" literature.

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•   速度慢，以前的当当是第二天，最多第三天到货的，现在不是一般的慢，问送货的，他说我都是听老板安排的啊！无语。