根據(jù)當(dāng)前各高等財(cái)經(jīng)職業(yè)院校專業(yè)英語(yǔ)的課時(shí)設(shè)置狀況，本教材共分為12單元。每單元包括知識(shí)要點(diǎn)介紹、對(duì)話、課文、詞匯注釋、單元總結(jié)、課后練習(xí)、拓展閱讀等七大部分，層次分明，環(huán)節(jié)明晰。在課文學(xué)習(xí)中加入了“溫馨提示”和“想一想”環(huán)節(jié)，培養(yǎng)學(xué)生的獨(dú)立思考能力。在課后練習(xí)部分適當(dāng)加入了會(huì)計(jì)技能能力測(cè)試，誘導(dǎo)學(xué)生加強(qiáng)專業(yè)英語(yǔ)知識(shí)在會(huì)計(jì)技能操作上的應(yīng)用。拓展閱讀部分供有興趣的學(xué)生通過(guò)課后附加的理解問(wèn)題自我學(xué)習(xí)檢查。
Unit 1 The Introduction to Accounting
Section Ⅰ What's Accounting?
Section Ⅱ Accounting Profession and Professional Ethics
Extended Reading The History and Development of Accounting
Unit 2 The Accounting Elements and Chart of Accounts
Section Ⅰ The Basic Accounting Elements
Section Ⅱ Chart of Accounts
Extended Reading Accounting Computerization
Unit 3 Accounting Equations and Double-entry System
Section Ⅰ Accounting Equations
Section Ⅱ Double-entry System
Extended Reading Double-entry Accounting: Debit-credit Bookkeeping
Unit 4 Accounting Vouchers
Section Ⅰ Source Documents
Section Ⅱ Bookkeeping Vouchers Unit 1 The Introduction to Accounting
Section Ⅰ What's Accounting?
Section Ⅱ Accounting Profession and Professional Ethics
Extended Reading The History and Development of Accounting
Unit 2 The Accounting Elements and Chart of Accounts
Section Ⅰ The Basic Accounting Elements
Section Ⅱ Chart of Accounts
Extended Reading Accounting Computerization
Unit 3 Accounting Equations and Double-entry System
Section Ⅰ Accounting Equations
Section Ⅱ Double-entry System
Extended Reading Double-entry Accounting: Debit-credit Bookkeeping
Unit 4 Accounting Vouchers
Section Ⅰ Source Documents
Section Ⅱ Bookkeeping Vouchers
Extended Reading Accounting Source Documents
Unit 5 Accounting Books
Section Ⅰ Journals
Section Ⅱ Ledgers
Extended Reading The General Ledger
Unit 6 Accounting Cycle
Section Ⅰ Definition of Accounting Cycle
Section Ⅱ Process of Accounting Cycle
Extended Reading How to Find Errors by Preparing Trial Balance
Unit 7 Current Assets
Section Ⅰ Cash
Section Ⅱ Accounts Receivable
Section Ⅲ Inventory
Extended Reading Short-term Investment
Unit 8 Long-term Assets
Section Ⅰ Long-term Investment
Section Ⅱ Fixed Assets
Section Ⅲ Intangible Assets
Extended Reading Depreciation Methods
Unit 9 Liabilities
Section Ⅰ Current Liabilities
Section Ⅱ Long-term Liabilities
Extended Reading ALM
Unit 10 Owner's Equity
Section Ⅰ Ownerships of Business Entity
Section Ⅱ Capital Stock
Section Ⅲ Retained Earnings
Extended Reading Return on Equity
Unit 11 Financial Statements
Section Ⅰ Balance Sheet
Section Ⅱ Income Statement
Section m Statement of Cash Flows
Extended Reading Objectives of Financial Statements
Unit 12 Analysis of Financial Statements
Section Ⅰ Purpose of Financial Statement Analysis
Section Ⅱ Methods of Financial Statement Analysis
Section Ⅲ Basic Financial Ratios
Extended Reading A General Perspective on Financial Statement Analysis
Appendix Chinese-English Bilingual Version of Account Title for Business Enterprises
References
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