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會計英語 版權信息
- ISBN:9787303245048
- 條形碼:9787303245048 ; 978-7-303-24504-8
- 裝幀:70g膠版紙
- 冊數:暫無
- 重量:暫無
- 所屬分類:>>
會計英語 本書特色
本教材以財務會計為體系,因為財務會計在整個會計領域中較其他會計更具廣泛性和普及型。本教材全面包括了財務會計中的基本理論與主要會計核算的內容,具有系統(tǒng)性、連續(xù)性和完整性的特點。
會計英語 內容簡介
本書主要以基礎會計為體系,內容包括會計的基礎理論、平衡原理、會計核算體系、核算方法以及會計報表等。本書深入淺出地介紹會計英語的制單、記賬、核算、會計業(yè)務、財務管理及審計等知識技能;并以實際工作需要為核心。
會計英語 目錄
Unit1Introduction of Accounting/1
※1.1What is Accounting?1
※1.2Financial Accounting Introduction2
※1.3Professional Fields of Accounting and
Professional Ethics4
1.3.1Professional Fields of Accounting4
1.3.2Professional Ethics in Accounting5
Unit2Basic Concepts of Financial Accounting/13
※2.1Objectives of Financial Accounting13
※2.2Basic Assumptions and Principles of
Accounting14
2.2.1Basic Assumptions of Accounting14
2.2.2Basic Principles of Accounting16
※2.3Qualitative Characteristics of Accounting
Information17
※2.4The Elements of Financial Accounting 18
※2.5Accounting Equation and Effects of
Transactions on the Accounting Equation19
2.5.1Accounting Equation19
2.5.2The Effects of Transactions on the Accounting
Equation19
※2.6The Harmonization of Accounting Standards 22
Unit 3Accounting Cycle I — Recording Transactions/30
※3.1Introduction of Accounting Cycle30
※3.2The Account and the Chart of Accounts31
3.2.1The Account31
3.2.2Categories of Accounts31
3.2.3The Chart of Accounts32
※3.3DoubleEntry System35
3.3.1Debit and Credit Entries35
3.3.2DoubleEntry Accounting35
※3.4Accounting Vouchers: Source Documents36
3.4.1The Conception of Source Documents36
3.4.2Categories of Source Documents37
3.4.3The Contents of Source Documents37
※3.5Journals and Journalizing38
3.5.1Journals38
3.5.2Journalizing40
※3.6Ledgers and Posting40
3.6.1The Conception of General Ledger and Subsidiary Ledger41
3.6.2Posting to General Ledger and Subsidiary Ledger43
※3.7Trial Balance44
3.7.1The Definition of Trial Balance44
3.7.2Preparing a Trial Balance45
Unit 4Accounting Cycle II — Adjusting and Closing Accounts/57
※4.1The Accounting Period57
※4.2Accrual Basis Versus Cash Basis58
※4.3Adjusting Procedures58
4.3.1Recognizing Revenue and Expenses58
4.3.2Adjusting Accounts59
※4.4Adjusted Trial Balance65
※4.5Closing the Accounts66
4.5.1Temporary and Permanent Accounts66
4.5.2Purpose of Closing Accounts66
4.5.3Recording Closing Entries67
※4.6PostClosing Trail Balance68
※4.7Preparing Financial Statements69
Unit 5Current Assets/77
※5.1Definition of Cash and Internal Control77
5.1.1Definition of Cash77
5.1.2Internal Control of Cash78
5.1.3The Petty Cash Fund79
5.1.4Bank Reconciliation79
※5.2Accounting for Receivables80
5.2.1Accounting for Accounts Receivable81
5.2.2Accounting for Notes Receivable85
※5.3Inventory87
5.3.1Two Inventory Systems87
5.3.2Inventory Costing Methods88
5.3.3Lower of Cost or Market (LCM) Rule91
Unit 6 LongTerm Assets/101
※6.1LongTerm Investment101
6.1.1The Definition and Characteristics of LongTerm Investment101
6.1.2LongTerm Stock Investments101
6.1.3LongTerm Bond Investments102
※6.2Plant Assets103
6.2.1Acquisition of Plant Assets103
6.2.2Depreciation104
6.2.3Disposal of Plant Assets107
※6.3Intangible Assets109
6.3.1Goodwill109
6.3.2Patents110
6.3.3Trademarks and Trade Names111
6.3.4Franchises111
6.3.5Copyrights111
※6.4Natural Resources111
Unit 7Liabilities/121
※7.1Current Liabilities121
7.1.1Accounts Payable121
7.1.2Notes Payable121
7.1.3Accrued Liabilities122
7.1.4Unearned Revenues123
7.1.5The Current Portion of LongTerm Debt123
※7.2LongTerm Liabilities123
7.2.1Bonds Payable124
7.2.2LongTerm Loans132
Unit 8 Owners Equity/142
※8.1Forms of Business Entity142
8.1.1Sole Proprietorship142
8.1.2Partnerships142
8.1.3Corporation143
※8.2Corporate Organization143
8.2.1Rights of Stockholders143
8.2.2Functions of the Board of Directors144
※8.3Corporate Capital144
8.3.1Types of Stocks144
8.3.2Authorized Stock145
8.3.3Issuing Stock145
※8.4Treasury Stock147
8.4.1Purchasing Treasury Stock147
8.4.2Reissuing Treasury Stock148
8.4.3Retiring Stock148
※8.5Dividends149
8.5.1Cash Dividend149
8.5.2Stock Dividend150
※8.6Stock Split150
※8.7Retained Earnings151
Unit 9Basic Financial Statement (Ⅰ)/160
※9.1Income Statement160
9.1.1Income Statement Items160
9.1.2Sample of an Income Statement161
※9.2Statement of Owners Equity163
※9.3Balance Sheet164
9.3.1Balance Sheet Items164
9.3.2Sample of a Balance Sheet166
Unit 10Basic Financial Statement (Ⅱ)/178
※10.1Statement of Cash Flows Items178
10.1.1Cash Flows from Operating Activities178
10.1.2Cash Flows from Investing Activities179
10.1.3Cash Flows from Financing Activities179
※10.2Preparing Statement of Cash Flows179
10.2.1Preparing the Statement of Cash Flows—Direct Method180
102.2Preparing the Statement of Cash Flows—Indirect Method183
10.2.3Determining Cash Follows from Investing Activities184
102.4Determining Cash Follows from Financing Activities184
10.2.5Presenting the Information in the Form of the Statement of Cash
Follows185
※10.3The Relationship of Four Accounting Statements186
附錄常用財經詞匯——英漢對照/196
參考文獻/237
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會計英語 作者簡介
韓海景,女,山西財稅?茖W校副教授,并在太原理工大學授課多年。有20年教齡,主要講授會計英語、審計等課程。
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