歡迎光臨中圖網(wǎng) 請(qǐng) | 注冊(cè)
> >
會(huì)計(jì)英語(yǔ)-第二版

會(huì)計(jì)英語(yǔ)-第二版

出版社:東北財(cái)經(jīng)大學(xué)出版社出版時(shí)間:2014-08-01
開本: 16開 頁(yè)數(shù): 272
本類榜單:教材銷量榜
中 圖 價(jià):¥22.4(8.0折) 定價(jià)  ¥28.0 登錄后可看到會(huì)員價(jià)
加入購(gòu)物車 收藏
運(yùn)費(fèi)6元,滿39元免運(yùn)費(fèi)
?新疆、西藏除外
本類五星書更多>

會(huì)計(jì)英語(yǔ)-第二版 版權(quán)信息

  • ISBN:9787565416651
  • 條形碼:9787565416651 ; 978-7-5654-1665-1
  • 裝幀:一般膠版紙
  • 冊(cè)數(shù):暫無
  • 重量:暫無
  • 所屬分類:>

會(huì)計(jì)英語(yǔ)-第二版 本書特色

    本書根據(jù)會(huì)計(jì)英語(yǔ)的讀者一般具有一定的專業(yè)知識(shí)的特點(diǎn),集教材與工具用書于一體,從會(huì)計(jì)等式出發(fā),結(jié)合企業(yè)的經(jīng)營(yíng)活動(dòng),完整介紹了借貸記賬法下的會(huì)計(jì)循環(huán)程序,包括企業(yè)分析、序時(shí)日記賬填制、過入總分類賬、期末賬項(xiàng)調(diào)整、結(jié)賬和財(cái)務(wù)報(bào)表編制等;并按資產(chǎn)、負(fù)債和權(quán)益要素,介紹了現(xiàn)金、短期投資和應(yīng)收款項(xiàng)、存貨和銷售成本、長(zhǎng)期投資、固定資產(chǎn)和無形資產(chǎn)、流動(dòng)及非流動(dòng)負(fù)債、股東權(quán)益等的會(huì)計(jì)處理要點(diǎn),介紹了現(xiàn)金流量表的性質(zhì)和編制方法,并提供了中英文對(duì)照的財(cái)務(wù)報(bào)表附注及各納稅申報(bào)表,同時(shí)根據(jù)我國(guó)會(huì)計(jì)準(zhǔn)則建設(shè)與國(guó)際會(huì)計(jì)準(zhǔn)則趨同的*新情況以及“營(yíng)改增”的*新變化,做了及時(shí)修訂,系統(tǒng)闡述了國(guó)際會(huì)計(jì)準(zhǔn)則下的財(cái)務(wù)報(bào)表編報(bào)框架以及財(cái)務(wù)信息質(zhì)量特征。本書可作為普通高等院校的教學(xué)用書,也可供會(huì)計(jì)專業(yè)人員自學(xué)使用,還可作為工具書使用。  

會(huì)計(jì)英語(yǔ)-第二版 內(nèi)容簡(jiǎn)介

本書根據(jù)會(huì)計(jì)英語(yǔ)的讀者一般具有一定的專業(yè)知識(shí)的特點(diǎn),集教材與工具用書于一體,從會(huì)計(jì)等式出發(fā),結(jié)合企業(yè)的經(jīng)營(yíng)活動(dòng),完整介紹了借貸記賬法下的會(huì)計(jì)循環(huán)程序,包括企業(yè)分析、序時(shí)日記賬填制、過入總分類賬、期末賬項(xiàng)調(diào)整、結(jié)賬和財(cái)務(wù)報(bào)表編制等;并按資產(chǎn)、負(fù)債和權(quán)益要素,介紹了現(xiàn)金、短期投資和應(yīng)收款項(xiàng)、存貨和銷售成本、長(zhǎng)期投資、固定資產(chǎn)和無形資產(chǎn)、流動(dòng)及非流動(dòng)負(fù)債、股東權(quán)益等的會(huì)計(jì)處理要點(diǎn),介紹了現(xiàn)金流量表的性質(zhì)和編制方法,并提供了中英文對(duì)照的財(cái)務(wù)報(bào)表附注及各納稅申報(bào)表,同時(shí)根據(jù)我國(guó)會(huì)計(jì)準(zhǔn)則建設(shè)與國(guó)際會(huì)計(jì)準(zhǔn)則趨同的*新情況以及“營(yíng)改增”的*新變化,做了及時(shí)修訂,系統(tǒng)闡述了國(guó)際會(huì)計(jì)準(zhǔn)則下的財(cái)務(wù)報(bào)表編報(bào)框架以及財(cái)務(wù)信息質(zhì)量特征。本書可作為普通高等院校的教學(xué)用書,也可供會(huì)計(jì)專業(yè)人員自學(xué)使用,還可作為工具書使用。

會(huì)計(jì)英語(yǔ)-第二版 目錄

chapter 1 an introduction to accounting  1.1 accounting is an information system  1.2 forms of organization  1.3 the framework for the preparation and presentation of financial statements  1.4 understanding of financial statements  1.5 accounting and its profession  1.6 accounting elements and using the accounting equation  1.7 professional ethics in accounting  1.8 convergence of accounting standards chinese accounting standards: development and implementation  vocabulary  self—test questions  exercises  answers to self—test questionschapter 2 accounting cycle  2.1 t—account and debit & credit  2.2 journalizing and posting transactions  2.3 preparing a trial balance  2.4 adjusting the accounts  2.5 adjusted trial balance and preparation of financial statements  2.6 the worksheet  2.7 closing  2.8 the accounting cycle summary  2.9 classification of balance sheet items  vocabulary  self—test questions  exercises  answers to self—test questionschapter 3 current assets  3.1 cash  3.2 trading securities  3.3 notes receivable  3.4 accounts receivable  3.5 inventories  vocabulary  self—test questions  exercises  answers to self—test questionschapter 4 non—current assets  4.1 fixed assets  4.2 natural resources  4.3 intangible assets  4.4 impairment of fixed assets  4.5 long—term investments  4.6 impairment of long—term investments  vocabulary  self—test questions  exercises  answers to self—test questionschapter 5 liabilities  5.1 current liabilities  5.2 non—current liabilities  vocabulary  self—test questions  exercises  answers to self—test questionschapter 6 owners' equity  6.1 forms of organization  6.2 stockholders' rights  6.3 accounting for stock issues  6.4 treasury stock  6.5 preferred stock  6.6 dividends and stock splits  6.7 accounting for retained earnings  6.8 statement presentation and analysis  vocabulary  self—test questions  exercises  answers to self—test questionschapter 7 revenue and expense recognition and income statement presentation  7.1 revenue recognition concepts  7.2 revenue recognition at delivery  7.3 revenue recognition before delivery  7.4 revenue recognition after delivery  7.5 long—term contracts  7.6 revenue recognition for service sales  7.7 recognition of gains and losses  7.8 expense recognition  7.9 presentation of the income statement  vocabulary  self—test questions  exercises  answers to self—test questionschapter 8 statement of cash flows and financial statement analysis  8.1 cash and cash equivalents  8.2 classification of cash receipts and cash payments  8.3 preparing statement of cash flows——direct method  8.4 preparing statement of cash flows——indirect method  8.5 determining cash flows from investing activities  8.6 determining cash flows from financing activities  8.7 presenting the information in the form of the statementof cash flows  8.8 usefulness of the statement of cash flows  8.9 financial statement analysis: horizontal and vertical  8.10 ratio analysis  vocabulary  self—test questions  exercises  answers to self—test questionsappendix  1.balance sheet  2.income statement  3.statement of changes in owners' equity  4.statement of cash flows  5.the disclosure of supplementary information to statement of cash flows  6.disclosure of information and accounts required  7.vat return form  8.consumption tax return form  9.business tax return form  10.annual return form of the people' s republic of china on corporate income tax  11.individual income tax return form
展開全部
商品評(píng)論(0條)
暫無評(píng)論……
書友推薦
本類暢銷
編輯推薦
返回頂部
中圖網(wǎng)
在線客服