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新編會計英語

作者:張冬梅
出版社:中南大學(xué)出版社出版時間:2008-01-01
開本: 16開 頁數(shù): 213
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新編會計英語 版權(quán)信息

新編會計英語 本書特色

《新編會計英語》是高職會計專業(yè)開設(shè)的主干課程之一。該書編寫以2007年我國新企業(yè)會計準(zhǔn)則為依據(jù),以外商投資企業(yè)會計制度為素材。全書共8章,主要包括以下內(nèi)容:會計概述;會計循環(huán);財務(wù)報表;流動資產(chǎn);長期資產(chǎn);負(fù)債;所有者權(quán)益;外商投資企業(yè)會計管理制度(節(jié)選)。

新編會計英語 內(nèi)容簡介

《新編會計英語》是高職會計專業(yè)開設(shè)的主干課程之一。該書編寫以2007年我國新企業(yè)會計準(zhǔn)則為依據(jù),以外商投資企業(yè)會計制度為素材。全書共8章,主要包括以下內(nèi)容:會計概述;會計循環(huán);財務(wù)報表;流動資產(chǎn);長期資產(chǎn);負(fù)債;所有者權(quán)益;外商投資企業(yè)會計管理制度(節(jié)選)。

新編會計英語 目錄

**章 會計概述
會計學(xué)習(xí)
1.1 概論
1.2 會計假設(shè)與會計原則
1.3 會計要素和會計等式
閱讀材料——會計的重要性
第二章 會計循環(huán)
會計學(xué)習(xí)
2.1 會計循環(huán)基礎(chǔ)
2.2 日記賬
2.3 分類賬
2.4 試算平衡表
2.5 調(diào)整程序
2.6 結(jié)賬程序
閱讀材料——權(quán)責(zé)發(fā)生制會計和收付實現(xiàn)制會計
第三章 財務(wù)會計報告
會計學(xué)習(xí)
3.1 財務(wù)會計報告概述
3.2 資產(chǎn)負(fù)債表
3.3 利潤表
閱讀材料——會計報表附注和財務(wù)情況說明書
第四章 流動資產(chǎn)
會計學(xué)習(xí)
4.1 現(xiàn)金
4.2 有價證券
4.3 應(yīng)收賬款
4.4 存貨
閱讀材料——預(yù)計的壞賬損失
第五章 長期資產(chǎn)
會計學(xué)習(xí)
5.1 長期投資
5.2 固定資產(chǎn)
5.3 無形資產(chǎn)
5.4 其他資產(chǎn)
閱讀材料——人們?yōu)槭裁促I股票
第六章 負(fù)債
會計學(xué)習(xí)
6.1 應(yīng)付賬款和應(yīng)付票據(jù)
6.2 其他流動負(fù)債
6.3 長期負(fù)債
閱讀材料——員工的工薪
第七章 所有者權(quán)益
會計學(xué)習(xí)
7.1 所有者權(quán)益概述
7.2 股本
7.3 留存收益
7.4 公司組織形式
閱讀材料——股份公司的缺點
第八章 外商投資企業(yè)會計管理制度
會計學(xué)習(xí)
8.1 財務(wù)機(jī)構(gòu)設(shè)置及崗位職責(zé)
8.2 財務(wù)總監(jiān)工作的職責(zé)與權(quán)利
8.3 財務(wù)支付審批制度
8.4 會計檔案管理制度
閱讀材料——會計電算化管理制度
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新編會計英語 節(jié)選

bsp; 前言
  前言
    《新編會計英語》是高職會計專業(yè)開設(shè)的主干課程之一。本教材是根據(jù)2l
世紀(jì)高職高專會計專業(yè)課程教材總體規(guī)劃編寫的,旨在幫助學(xué)生掌握該課程的
新知識,強(qiáng)化學(xué)生使用英語處理會計工作和閱讀英語會計文獻(xiàn)的能力,結(jié)合職
業(yè)教育實際情況,具有難易適度、體系完整、與新會計準(zhǔn)則和國際會計慣例同
步的特色。
    該書編寫以2007年我國新企業(yè)會計準(zhǔn)則為依據(jù),以外商投資企業(yè)會計制
度為素材。全書共8章,主要包括以下內(nèi)容:會計概述;會計循環(huán);財務(wù)報表;
流動資產(chǎn);長期資產(chǎn);負(fù)債;所有者權(quán)益;外商投資企業(yè)會計管理制度(節(jié)選)。
    本書編寫特色在于突出“理論夠用,重在應(yīng)用”的高職教育特色,做到理論
精講,結(jié)合實例并且附有相應(yīng)的圖表,使教學(xué)直觀、通俗易懂;在實例應(yīng)用上,
力圖體現(xiàn)2007年新企業(yè)會計準(zhǔn)則的相關(guān)規(guī)定,在會計科目及內(nèi)容上作了相關(guān)
調(diào)整和補(bǔ)充,并附錄了2007年新企業(yè)會計科目表,以方便學(xué)生對照。全書以外
商投資企業(yè)為背景,對會計工作基本原理和核算程序和基本要素進(jìn)行了系統(tǒng)的
介紹。每章結(jié)構(gòu)統(tǒng)一為三大部分:會計專業(yè)知識學(xué)習(xí)、復(fù)習(xí)與練習(xí)、閱讀拓展,
并附以中英對照和詞匯表。
    本書由張冬梅副教授負(fù)責(zé)設(shè)計總體框架、寫作大綱、組織作者撰寫及承擔(dān)
全書的總纂定稿。參加本書編寫的人員都是擔(dān)任“會計英語”課程多年、具有豐
富的教學(xué)經(jīng)驗和科研經(jīng)驗的高職院校一線教師。其中,**章由湖南科技職業(yè)
學(xué)院的譚燕老師編寫,第二章和第六章由生物機(jī)電職業(yè)技術(shù)學(xué)院的鄒勇燕老師
編寫,第三章由湖南科技職業(yè)技術(shù)學(xué)院的譚燕老師與張冬梅老師共同執(zhí)筆,第
四章由湖南工業(yè)職業(yè)技術(shù)學(xué)院的劉艷老師執(zhí)筆,第五章由湖南民政職業(yè)技術(shù)學(xué)
院的周艷老師編寫,第七、八章由湖南科技職業(yè)學(xué)院的張冬梅副教授執(zhí)筆。
    在本書的編寫過程中,相關(guān)編寫人員的所在學(xué)校,中南大學(xué)出版社的譚曉
萍老師作為本書策劃編輯付出了辛勤的勞動,在此一并致謝!
    編者
    2007年12月

    Chapter 7  Owner's Equity
                        Accounting Study
   7.1  Introduction of the owner' s equity
     The owner' s equity is referred as to the net assets of the business, which is
defined as the difference between the assets and liabilities. Thus, owner's equity is a
residual claim--a claim to the assets renaining after debt to creditors has been
discharged.
     There are three forms of business organization: the single proprietorship, the
partnership and the capital stock and retained earnings corporation. The owner's
equity mainly consists of two parts--capital stock and retained earnings. The principal
differences in the owner' s equity of the balance sheet are the capital stock and any
retained earnings must be segregated in the corporation accounting but do not have to
distinguish in the sole proprietorship and partnership accounting.
    7.2  Capital stock
      We must talk about the capital stock aud retained earnings of the corporation as
                                                                                                                                     /
follows:
      A corporation is a separate legal entity or invisible being which exists only by
                                                        
law. The liability of corporate shareholders is usually limited to their ownership
investment.
      The corporate charter must enumerate the amounts and kinds of stock issued.
This is the corporation' s authorized stock. Shares that have been sold and isyued to
stockholders constitute the issued stock of the corporation. Each share of stock
represents one unit of ownership in a corporation.
      Common stock represents the basic ownership class of stock for a corporation.
Common stockholders are entitled to attend stockholder' s meetings, vote for the
board of directors, and vote on other business matters. Common stockholder also have
  what is known as a preemptive right, a right to purchase a portion of any new stock
 issued so that each stockholder' s original proportionate share of ownership can be
maintained. The other major type of stock is known as" preferred stock", which
entitles the stockholders to have preferred shares of higher priority or senior status,
relative to common shares. It includes a preference as to payment of dividends and
may include a prior claim to assets in liquidation.
      Common stock is one of the main sources for a corporation and is recorded as
input or permanent capital when it is issued to the stockholders. Common stock may
be issued with a par value or with no-par value.
      A stated value to no-par value is used for recording purposes. When common
stock is sold and issued, the common stock account is credited on the par value or
the state value of the stock. If the stock is sold for more than par value ( stated
value), the excess amount over par is credited to the Premium on common stock
account( Paid-in Excess of Stated Value account). Take an illustration.
      ( 1 ) Sale of $ 1,000 shares of $ 50 par value, 10% common stock at $ 55 per
share( through an investment banker).
      Dr. Cash                                              55,000
         Cr. Capital stock                                         50,000
              Premium on common stock                               5,000
      (2) Sale of $ 1,000 shares of no-par common stock, fair value $10 per share,
and market value $ 20 per share.
      Dr. Cash                                              20,000
        Cr. Capital stock--Common stock                          10,000
              Paid-in capital in excess of stated value                10,000
   7.3  Retained earnings
     The increase in stockholder' s equit! arising from profitable operations is called
retained earnings. At the end of the year the balance of the Income account is closed
into the Retained Earnings account. If a corporation has sufficient cash, a distribution
of profits may be made to stockholders. Distributions of this nature are termed
dividends and decrease both total assets and total stockholders' equity. Thus, the
gmount of retained earnings at any balance sheet date represents the accumulated
earnings of the company since the date of incorporation minus any losses and all
dividends.
      Dividend
     In corporations, withdrawals must be accomplished more formally. The board of
directors, elected by stockholders, must meet and" declare a dividend" before a
distribution can be made to the stockholders. Dividends are profits paid to the
stockholders as a return on their investment. Three dates are important to the dividend
process.
      (1) Date of declaration: Date a dividend is declared by the board of directors.
      (2) Date of record: Stockholders who own the stock as of a certain date are
entitled to receive the dividend.
      (3) Date of payment: Date dividend checks will be mailed to stockholders of
record.
     Declaration of dividends reduces the retained earnings portion of the owners'
equity of the corporation and creates a liabnlity called Dividends Payable. Payment of
the dividend eliminates the liability and reduces assets. (usually cash)
     Some of the major transactions related to retained earnings are..
     (a) Cash dividends.
     Cash dividends reduce retained earnings and become a current liability when
dehlared. Three requirements for the payment of a cash dividend are.. retained
earnings, an adequate cash position and dividend action by the board of directors.
Dividends are paid only through action by the board of directors. An entry to record
the transactions as below:
     On the declaration date:
     Dr. Retained earnings                                   x x x
        Cr. Dividends payablemCash dividends                  x x x
     On the payment date:
     Dr. Dividends payable                                   x x x
        Cr. Cash                                             x x x
     (b) Stock dividends.



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