文档介绍：会计英语
叶建芳
孙红星主编
何瑞丰
书
前言
经济活动的不断深入使阅读财务报表成为一项商业人士必备的技能,同时由
于经济环境的不断开放,对外交流的机会增多,对会计英语的要求也不断提高。
本书希望通过英语讲解会计的基本理论、基本方法,并结合每章的会计词汇学习,
使初学者全面学习会计专业知识,满足对外交流和使用的需要。
本书可作为普通高等院校的教学用书,也可由会计初学者自学使用。全书分
为十一章。第一至第四章是对会计的性质和会计信息产生过程的叙述;第五至第
十章是关于资产、负债和所有者权益的确认、计量和报告;第十一章介绍经济活动
对现金流量的影响,以及如何编制现金流量表。
为使读者更好地检测学习效果,本书每章后均附自测题、练习题和问题。同
时为使初学者加深对会计知识的理解,每章文后附中文翻译。
本书由叶建芳、孙红星和何瑞丰主编,周兰、郑静、陈晓晖、谢尔莹、石磊和张
怡萌参与了编写工作。
由于水平有限和时间仓促,书中内容或表述或有不足,恳请读者批评指正。
1
An Introduction to Accounting
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1
书
会计英语
This chapter discusses how accounting information is needed by various users. Various enti
ties that affect the accounting profession are mentioned. The role of ethics and standards of profes
sional conduct in accounting is presented. Generally accepted accounting principles(GAAP)are
introduced and some concepts and principles are explained.
Then the chapter introduces the accounting equation:Assets = Liabilities + Owners Equity.
Each element of the equation is defined. Examples of a variety of transactions are analyzed and
their impact on the accounting equation is discussed. The financial statements are illustrated. The
interrelationship of the financial statements is emphasized.
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is often described as an information system. It is the system that measures busi
ness activities,processes information into reports municates these findings to decision
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makers. Exhibit 11 presents the flow of information in an accounting system. is on
ly the part of accounting that records transactions and events. Accounting includes the analysis and
interpretation of accounting information intended to be used by both external and internal users in
making economic decisions.
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The primary are investors and creditors. Government,la
bour unions,and the general public also use accounting information. Fin