财务会计实务英语

"Financial Accounting Practice" grasp the basic theory of accounting, the six elements of accounting, assets, liabilities, rights and interests of owners, revenue, costs and profits of specific accounts, balance sheet, income statement and cash flow statements and other accounting statements, Cost accounting, the core is day-to-day business of economic accounting. Familiar with the production of the economic business enterprises, accounting treatment of the supply process, the production process, the process of selling the main economic business accounting, master integrity of the accounting procedures. Teaching objectives: the students through this course, familiar with the day-to-day business operations of the economic accounting, master and use all kinds of economic business accounting methods and accounting skills. "Application of Writing" include: administrative documents, instruments affairs, science and technology instruments, financial instruments, judicial documents, manuscripts and dissemination, such as word processing. Teaching objectives: French teaching style used on typical articles and analysis of flaws and a combination of articles to help students understand the text writing, so as to achieve practical Practical Writing ability. "Cost accounting practices" introduced a cost-accounting enterprises of the basic theory and basic methods of operation. Mainly include: the cost-accounting principles, the accounting of direct material cost, manufacture cost accounting, the accounting loss of production, products and completed in the cost of the product pricing, product type and cost calculation of the cost of the accounting period, the cost statements and cost analysis And so on. Teaching objectives: Through the study cost accounting, the students will be able to understand the cost-accounting enterprises, grasp the basic method of cost accounting, budget control costs, corporate decision-making costs, planning, control and adaptation to the demands made by the environment. "Computerized Accounting," the main elements: computer application technology, accounting system, accounting statements, wage management system, fixed assets management system and practices, such as analog content. Comprehensive account of how the use of computer applications and financial software operating system, enterprises will be economic issues through business accounting confirmed that the measurement, recording, reporting procedures, to generate accounting information of the modern accounting techniques. Teaching goals: learning the curriculum, have computerized accounting, accounting not only can improve their own efficiency and quality, but also to enhance the management level a strong role in the boost phase. "Statistical techniques" were mainly on the basic theory and basic methods. Include: introduction, the survey, collate statistics, indicators of static analysis, dynamic analysis of indicators, statistical indicators, the sampling infer that significant inspection, and the related return of the national economic accounting system. Teaching objectives: through this course, so that students can correctly interpret and use of commonly used statistical indicators, increasing the students with statistical data collection and the ability to use quantitative analysis method to solve the economic management of practical problems for the management of the national economy Provide true and reliable information on the number and improve economic management. "Computer Network" main elements include: Overview of computer network, computer network hardware, Internet technology base, the technology of the Internet, www services with browser, e-mail, file transfer service, remote landing and BBS, search engines, computer network security , Network communications, site planning and design, and Dreamweaver network industry production. Teaching goals: learning the curriculum, learning through the Internet you need the knowledge and tools needed to download and install the software, master design personal Web sites and production technology你可以到去那里有翻译机

本教材由外语教学与研究出版社出版，孙耀远主编，可供高职高专会计类、经济类、管理类及相关专业的学生使用。该教材简要介绍财务会计基础知识，着重培养学生用英文做帐的实际操作能力；会计实务以国际会计惯例为主，案例均采用外国企业的商号及会计事项；分别以服务性企业和商业企业的会计事项为例，呈现了企业的整套会计业务流程；针对与国内会计准则的不同地方，在注释中进行解释；语言为简易美语，准确流畅。

代会计阶段文明古国如中国、巴比伦、埃及、印度与希腊都曾留下了对会计活动的记载。后来，欧洲庄园的管家需要就其管理成效向庄园主汇报。我国《周礼》中有会计官职的设置，如“司会”，掌管国家和地方的财产物资。元代就形成了“四柱清册”，即“旧管+新收=开除+实在”意思就是“原有的+新得到的=拿走的+还剩下的”。巴比伦人民精于组织管理，设置“专门记录官”。埃及首先出现了“内部控制思想”。印度与希腊出现铸币，并记录在账簿中。近 代 会 计一般认为近代会计始于复式簿记形成前后。 1494年，数学家卢卡-帕乔利在《算术、几何、比及比例概要》中专门阐述了复式计帐的基本原理。——这是会计发展史上第一个里程碑。%人们称我为“会计之父”，但是我并不是复式簿记的发明人，这是许多人的智慧结晶。我只是在理论上进行了系统的总结和阐述而已。——卢卡-帕乔利<-- #EndEditable -->#复式簿记首先出现在意大利的，随后传播至荷兰、西班牙、葡萄牙，又传入德国、英国、法国等工业化革命后，会计理论和方法出现了明显的发展，从而完成了由簿记到会计的转化。1.折旧的思想在工业革命出现以前，耐用的长期资产往往比较少，商人们一般都是将耐用财产在报废时一次性冲销，或者将耐用财产当作存货（未销售的商品），继而在年终通过盘存估价增减业主权益。但是随着长期资产的日益增多和在生产经营过程中的重要性，人们逐渐意识到传统的做法已经无法正确地确定盈亏，因此长期资产应该在其经济寿命期内采取一定的方式进行分摊，“折旧”概念便应运而生了。2.划分资本与收益企业规模日益扩大，投资者与经营者日益分离并更加关心投入资本的报酬。因此，必须将业主的投资与投资报酬收益进行严格的区分，使得会计人员必须严格区分收益性支出与资本性支出，同时也要求进行收入与成本费用的恰当配比，更使收益表成为对外披露的重要报表之一。

《Finance accounting practice 》control the accountancy's basic theories, six conferences account main factor, namely property, liabilities, proprietor rights, income, expenses and concretely check of the profits, the accounting statements such as balance sheet, profits form and cash discharge form etc. draw up, the cost check, check of the often economic business of the core that day.Acquaint with production the economic business of the business enterprise, accountancy the process, production line of the processing supply, sale process of the accountancy of main and economic business check and control a complete accountancy to check procedure. Teaching target:The student passes the study of this course, acquaint with check of the business enterprise daily economic business and masterly control and make use of various accountancy of economic business to check a method and check technical ability. 《Apply a writing 》the contents include:Administrative official document, business clerk, science and technology clerk, finance and economics clerk, judicial clerk, spread draft and word processing etc.. Teaching target:The adoption literary style of the document teaching introduction and analysis typical model article and minor faults article combine together of way, help a student to comprehend a document writing, attain to have the ability that the actual business writing write by period. 《Cost accounting actual situation 》main introduction business enterprise cost accounting of basic theories and basic operation method.The main contents include:The cost accounting principle, direct material cost check, the check, producing of manufacturing expense losingly check, completes work a product with at account of product cost price, produce a check of type and costing method, period expenses, cost statement and cost analysis etc.. Teaching target:Pass study cost accounting, the students will can comprehend business enterprise cost accounting, control the basic method of cost accounting and control the request that the decision, the work environment of the plan, control and orientation of the cost budget, business enterprise cost put forward. 《 The accountancy is machine-readable to turn 》 of main contents:The calculator applies technique knowledge, the Zhang duty handles system, accounting statement system, wages management system, system and actual situation of the fixed assets management imitate etc. contents.Introduce completely how to ask for help of technique and the operate system of the finance software of the calculator application, pass the business enterprise economic business item an accountancy to confirm, calculate, record, report etc. work procedure, with born accountancy's information of modern ccountancy technique method. Teaching target:Study originally course, control an accountancy COBOL to turn a technique, can not only raise an accountancy to work the work efficiency and quality of oneself, but also help to push a function towards raising a management management level to have very strongly. 《Statistics a technique 》mainly introduced the covariance learn of basic theories with basic method.Include:Introduction, statistics inquisition, statistics a data sorting, static state analysis index sign, dynamic state analysis index sign, covariance index number, the sampling predict, show a Zhao check, related with return to return, the national economy checks system. Teaching target:Passing the study of this course, making a student can with accuracy explain with use in common use covariance index sign;Improve the ability that student's collection and processing statistics a data;Can make use of a quantitative analysis method to work°out the actual problem in the economic management, provide true dependable numerical data for the management of national economy, raise an economy management level. 《Calculator network 》the main contents include:The calculator network all says, calculator network hardware, Internet technique foundation, allied go into Internet technique, www service and browser, E-mail, document to deliver debarkation and BBS of the service, long range and search the safety, the network correspondence, the programming of website and design and Dreamweaver net industry of the engine, calculator network creation. Teaching target:Study originally course, the academic association checks knowledge and tool of seek the demand through an Internet, download install the software of demand, control to design personal technique that the website creates with web page.