会计职业基础英语/全国职业教育“十二五”规划教材

《会计职业基础英语/全国职业教育“十二五”规划教材》是依据“内容驱动”（content-based）的语言教学理念，以及职业教育倡导的“项目导向、任务驱动、基于工作过程”的课程开发原则而编写的，努力体现“实用为主、够用为度、应用为先” 的特色，共设计了五个项目：认知职业环境、明确行业规范、夯实岗位基础、熟谙典型任务、掌握业务流程。“职业环境”的认知包括会计工作环境中的企业概念、会计工作的从业资格及职业道德、会计职业的发展；“行业规范”的学习主要涉及会计概念、会计假设、会计核算的基础与方法；“岗位基础”的内容主要是会计要素及其等式的运用、会计账户与记账方法、企业经营活动的核算等技能；“典型任务”的训练主要是运用英语表达凭证账簿、财产清查、会计报表等任务；“业务流程”的总结则包含会计循环和账务处理程序。“会计法规”作为附录为自主学习项目，提供了我国《会计法》《企业会计准则》《注册会计师法》法规的双语版，注解了其中的英文词句，帮助学习者在熟悉相关法规的同时学习行业术语中基本的英文表达，拓展英语运用能力。每一个项目按照语言激活（brainstormmg）、项目导学、课文学习、词汇术语、难句注释、练习巩固等模块展开，课文的参考译文和习题的参考答案均附在书中；附录中还有国外公司的催收账款信函、年度报告、会计报表以及国际知名的会计机构和本课程的测试样卷。《会计职业基础英语/全国职业教育“十二五”规划教材》配套开发有教学课件等数字化教学资源，具体获取方式详见书后郑重声明页。
《会计职业基础英语/全国职业教育“十二五”规划教材》可作为高职高专院校会计专业的教材，供一个学期使用，教学时间为56学时左右，也可供会计从业人员学习职业英语时参考借鉴。

Project 1 Circumstances： Where does an accountant work?
1.1 Enterprises
1.1.1 A Sole Proprietorship
1.1.2 A Partnership
1.1.3 A Corporation
1.1.4 Other Types of Enterprises
1.2 Accounting Organization
1.2 1 Accounting Examinations
1.2.2 Professional Ethics in Accounting
1.3 Accounting Profession

Project 2 Standards： How does an accountant work?
2 1 Accounting and Its Goals
2.1.1 Concepts and Features of Accounting
2.1.2 Functions， Objects and Targets of Accounting
2.2 Postulates and Bases of Accounting Practice
2.2 1 Accounting Assumptions
2.2.2 Accounting Principles
2.2.3 Accounting Bases
2.3 Accounting Methods and Methodology for Accounting Practice

Project 3 Foundations： What skills shah an accountant need?
3.1 Accounting Elements and Accounting Equations
3.1.1 Accounting Elements
3.1.2 Accounting Equations
3.2 Accounts and Debit-credit Bookkeeping
3.2.1 Account Titles
3.2.2 Accounts
3.2.3 Debit-credit Bookkeeping
3.3 Accounting Practice on the Economic Transaction and Operational Matters
3.3.1 Accounting for Financing
3.3.2 Accounting for Supplying
3.3.3 Accounting for Manufacturing
3.3.4 Accounting for Selling
3.3.5 Accounting for Financial Results

Project 4 Tasks： What tasks shall an accountant perform?
4.1 Accounting Vouchers
4.1.1 Source Documents
4.1.2 Recording Vouchers
4.2 Accounting Books
4.2.1 Preview of Accounting Books
4.2.2 Journals
4.2.3 Ledgers
4.2.4 Account Checking and Closing
4.2.5 Account Correcting
4.3 Properties Checking
4.3.1 Physical Assets Checking
4.3.2 Cash Checking
4.3.3 Cash in Bank Checking
4.3.4 Current Accounts Checking
4.4 Preparing and sending Accounting Statements
4.4.1 Preview of Accounting Statements
4.4.2 Balance Sheet
4.4.3 Income Statement
4.4.4 Cash Flow Statement

Project 5 Processes： What accounting procedures shall be applied?
5.1 Accounting Cycle
5.2 Bookkeeping Procedures
5.2.1 Bookkeeping Procedure Using Recording Vouchers.
5.2.2 Bookkeeping Procedures Using Categorized Account Summary
5.2.3 Bookkeeping Procedure Using Sunmmary Vouchers

Appendix I Laws： What Laws Shall an Accountant Obey?
Appendix II Translations and Keys
Appendix III Collecting Overdue Account Letters
Appendix IV Components of Annual Report
Appendix V Accounting Statements
Appendix VI Accounting Organizations
Appendix VII Test for Accounting English
References