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内容简介

孙耀远编著的这本《财务会计英语(第3版高职高专行业英语系列教材)》主要供会计类、经济类、管理类高职高专学生使用，也可供财务会计工作者自学英语使用。全书共9个单元，内容包括资产、负债、所有者权益、收入、成本与费用、利润六项会计要素的核算等内容。

目 录

Unit One General Introduction to Financial Accounting Section 1 Accounting Equation and Accounting Elements Section 2 T Account, Double-entry System, the Ledger and Chart of Accounts Section 3 Journalizing and Posting Section 4 Financial StatementsUnit Two Assets Section 1 Accounting for Cash Section 2 Accounting for Receivables Section 3 Inventory Accounting Section 4 Accounting for Non-current AssetsUnit Three Liabilities Section 1 Current Liabilities Section 2 Non-current LiabilitiesUnit Four Owner”s Equity Section 1 Partnership Accounting Section 2 Corporate AccountingUnit Five Revenue Section 1 Basic Concepts Relating to Revenue Recognition Section 2 Accounting for RevenueUnit Six Costs and Expenses Section 1 Outline of Costs and Expenses Section 2 Accounting for Costs Section 3 Accounting for ExpensesUnit Seven Profit Section 1 Definition of Profit Section 2 Accounting for ProfitUnit Eight Financial Statements Section 1 Review of Transactions and Summary of Account Balances for Whitman Company Section 2 Balance Sheet Section 3 Income Statement Section 4 Statement of Cash FlowsUnit Nine Analyzing Financial Statements Section 1 Purpose of Financial Statement Analysis Section 2 HorizontalAnalysis Section 3 Vertical Analysis Section 4 Ratio AnalysisGlossaryKey to Exercises课文译文 第一单元 第二单元 第三单元 第四单元 第五单元 第六单元 第七单元 第八单元 第九单元Bibliography

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