实用会计英语（第五版）

联系编辑

作者：李海红

ISBN：978-7-5685-4308-8

中图分类：①F23

出版社：大连理工大学出版社

出版时间：2023-07-01

定价：47.80元

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内容简介
教材目录
样章试读
教学资源

　　本教材共十九章，从会计简介、企业形式、会计恒等式及演示、建立账户，现金日记、做账，调账，做财务报表、记录现金及有价证券、应收账款管理、应收票据管理，库存核算、固定资产核算、应付债券核查、固定资产折旧核算，支付税款等内容，自始至终使用同一公司（Stev's Barber Shop）发生在某年三月份的交易为例，解释会计循环及涉外会计业务的具体操作流程。每一章节后配有词汇表和各种练习题；书后配有译文，有助于教师授课和学生学习；本书还配有讲解生动、直观的教学课件。

Chapter1　General View of Accounting　1

Chapter2　Forms of Business Organization　9

Chapter3　Understanding Accounting Equation and Illustration　17

Chapter4　Setting up Accounts　24

Chapter5　Introducing Double-Entry System　33

Chapter6　Keeping Journals　41

Chapter7　Posting to General Ledger and Trial Balance　48

Chapter8　Adjusting the Books　58

Chapter9　Producing Financial Statements　66

Chapter10　Closing Entries　71

Chapter11　Tracking Sales　83

Chapter12　Recording Cash and Marketable Securities　89

Chapter13　Controlling Accounts Receivable　94

Chapter14　Controlling Notes Receivable　99

Chapter15　Calculating Inventories　105

Chapter16　Depreciating Plant Assets　110

Chapter17　Checking Bonds Payable　117

Chapter18　Keeping Track of Capital Stock　122

Chapter19　Paying Taxes　127

Reference Answer　132

第一章　会计简介　1

第二章　企业形式　9

第三章　会计恒等式及演示　17

第四章　建立账户　24

第五章　复式记账简介　33

第六章　做日记账　41

第七章　过账与试算平衡　48

第八章　调整账户　58

第九章　制作财务报表　66

第十章　结账　71

第十一章　销售的跟踪监测　83

第十二章　记录现金与有价证券　89

第十三章　应收账款的管理　94

第十四章　应收票据的管理　99

第十五章　存货的核算　105

第十六章　固定资产折旧　110

第十七章　应付债券的核查　117

第十八章　记录股票资本　122

第十九章　支付税款　127

参考译文　132

课件－实用会计英语（第五版）

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试题及答案－实用会计英语（第五版）

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CONNECT:[ UseTime:0.009880s ] mysql:host=8.142.115.240;port=3306;dbname=demo_dutp_cn;charset=utf8
SHOW FULL COLUMNS FROM `xn_keyword` [ RunTime:0.020258s ]
SELECT * FROM `xn_keyword` WHERE `type` = 'sve' AND `type_resources` = 2 ORDER BY `sort` DESC [ RunTime:0.002781s ]
SHOW FULL COLUMNS FROM `xn_category` [ RunTime:0.016680s ]
SELECT * FROM `xn_category` ORDER BY `sort` ASC,`id` ASC [ RunTime:0.007447s ]
SELECT * FROM `xn_category` WHERE `type` = 1 AND `is_plan` = 1 ORDER BY `sort` ASC,`id` ASC [ RunTime:0.003882s ]
SELECT * FROM `xn_category` WHERE `type` = 1 ORDER BY `sort` ASC,`id` ASC [ RunTime:0.005215s ]
SELECT * FROM `xn_category` WHERE `type` = 2 ORDER BY `sort` ASC,`id` ASC [ RunTime:0.004038s ]
SHOW FULL COLUMNS FROM `xn_online` [ RunTime:0.030967s ]
SELECT * FROM `xn_online` WHERE `category_name` = 'sve' AND `type` = 1 ORDER BY `sort` DESC [ RunTime:0.002622s ]
SELECT * FROM `xn_online` WHERE `category_name` = 'sve' AND `type` = 2 ORDER BY `sort` DESC [ RunTime:0.002615s ]
SELECT * FROM `xn_online` WHERE `category_name` = 'sve' AND `type` = 3 LIMIT 1 [ RunTime:0.002621s ]
SHOW FULL COLUMNS FROM `xn_sve_category` [ RunTime:0.029680s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 0 AND `status` = 1 ORDER BY `sort` ASC [ RunTime:0.002725s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 46 [ RunTime:0.002612s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 61 [ RunTime:0.002558s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 62 [ RunTime:0.002606s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 68 [ RunTime:0.002572s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 63 [ RunTime:0.002561s ]
SELECT * FROM `xn_sve_category` WHERE `pid` = 49 [ RunTime:0.002563s ]
SELECT * FROM `xn_category` WHERE `type` = 1 AND `is_plan` = 1 AND `category_type` = 'sve' ORDER BY `sort` ASC,`id` ASC [ RunTime:0.003732s ]
SHOW FULL COLUMNS FROM `xn_footer` [ RunTime:0.028726s ]
SELECT * FROM `xn_footer` ORDER BY `sort` DESC [ RunTime:0.002685s ]
SELECT * FROM `xn_footer` WHERE `type` = 1 ORDER BY `sort` DESC [ RunTime:0.002646s ]
SELECT * FROM `xn_footer` WHERE `type` = 2 ORDER BY `sort` DESC [ RunTime:0.002576s ]
SHOW FULL COLUMNS FROM `xn_books` [ RunTime:0.027439s ]
SELECT * FROM `xn_books` WHERE `id` = 4924 LIMIT 1 [ RunTime:0.002647s ]
SELECT * FROM `xn_books` WHERE `category_id` = 999 LIMIT 4 [ RunTime:0.006103s ]
SHOW FULL COLUMNS FROM `xn_main_banner` [ RunTime:0.028077s ]
SELECT * FROM `xn_main_banner` WHERE `category_id` = 261 ORDER BY `sort` DESC LIMIT 1 [ RunTime:0.003011s ]
SELECT * FROM `xn_main_banner` WHERE `category_id` = 260 ORDER BY `sort` DESC LIMIT 1 [ RunTime:0.002722s ]
SHOW FULL COLUMNS FROM `xn_download` [ RunTime:0.023084s ]
SELECT `d`.*,c.title as category_name FROM `xn_download` `d` INNER JOIN `xn_category` `c` ON `c`.`id`=`d`.`category_id` WHERE `d`.`book_id` = '4924' [ RunTime:0.027225s ]
SHOW FULL COLUMNS FROM `xn_download_category` [ RunTime:0.023991s ]
SELECT `images` FROM `xn_download_category` WHERE `id` = 6 LIMIT 1 [ RunTime:0.002615s ]
SELECT `images` FROM `xn_download_category` WHERE `id` = 3 LIMIT 1 [ RunTime:0.002572s ]
SHOW FULL COLUMNS FROM `xn_editor` [ RunTime:0.024533s ]
SELECT * FROM `xn_editor` WHERE `id` = 108 LIMIT 1 [ RunTime:0.002658s ]

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