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會計專業(yè)英語-附音頻(第2版)

會計專業(yè)英語-附音頻(第2版)

作者:耿云江
出版社:人民郵電出版社出版時間:2023-11-01
開本: 128開 頁數(shù): 188
本類榜單:教材銷量榜
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會計專業(yè)英語-附音頻(第2版) 版權(quán)信息

  • ISBN:9787115620446
  • 條形碼:9787115620446 ; 978-7-115-62044-6
  • 裝幀:平裝-膠訂
  • 冊數(shù):暫無
  • 重量:暫無
  • 所屬分類:>

會計專業(yè)英語-附音頻(第2版) 本書特色

1.本書體系設(shè)計合理,難度適中,且已得到次數(shù)(第1版)教師和學生的高度認可。

2.本書內(nèi)容適應(yīng)學生學習需求。本書作者多年來從事會計類課程的雙語課程講授,熟悉會計專業(yè)英語講授的重難點,能夠適應(yīng)學生的學習需求設(shè)計課程體系。

3.本文作者已任教20年,教學經(jīng)驗豐富,在業(yè)內(nèi)有一定知名度。

會計專業(yè)英語-附音頻(第2版) 內(nèi)容簡介

本書以提高讀者的英語應(yīng)用能力為導(dǎo)向,對財務(wù)會計的基本知識進行詳細介紹,同時涉及成本會計、審計等內(nèi)容。全書共10章,主要內(nèi)容包括會計概述、會計循環(huán)、財務(wù)報表、流動資產(chǎn)、非流動資產(chǎn)、負債、所有者權(quán)益、收入與費用、成本會計、審計等。

本書提供豐富的教學資源,用書教師可登錄人郵教育社區(qū)(www.ryjiaoyu.com)在本書頁面下載獲取。

本書不僅可以作為高等院校會計學、財務(wù)管理、審計學等專業(yè)相關(guān)課程的教材,也可以作為財務(wù)會計人員的自學用書。

會計專業(yè)英語-附音頻(第2版) 目錄

Chapter 1 Overview of

Accounting 1

Listening Materials 1

Learning Objectives 1

Chapter Mind Map 1

Reading Materials 2

1.1 Accounting and Accounting Profession 2

1.1.1 Ethics of Accounting 2

1.1.2 Functions of Accounting 3

1.1.3 Users of Accounting Information 3

1.1.4 Accounting Profession 4

1.2 Accounting Assumptions 4

1.2.1 Business Entity 4

1.2.2 Going-concern 5

1.2.3 Monetary Unit 5

1.2.4 Time Period 6

1.3 Accounting Principles 7

1.3.1 Accrual Basis 7

1.3.2 Historical Cost 8

1.3.3 Realization 9

1.3.4 Matching 9

1.3.5 Full Disclosure 9

1.4 Quality Characteristics of Accounting Information 10

1.4.1 Relevance 11

1.4.2 Reliability 11

1.4.3 Comparability 12

1.4.4 Materiality 12

Key Terminologies 12

Review and Discussion Questions 14

Exercises 14

參考譯文 16

Chapter 2 Accounting Cycle 24

Listening Materials 24

Learning Objectives 24

Chapter Mind Map 24

Reading Materials 25

2.1 Accounting Equation and Double-entry Accounting 25

2.1.1 Accounting Equation 25

2.1.2 Double-entry System 25

2.2 Definition of Accounting Cycle 26

2.3 Journals and Ledgers 27

2.3.1 Journals 27

2.3.2 Ledgers 27

2.4 Adjusting 28

2.4.1 Prepaid Expenses 28

2.4.2 Accrued Expenses 29

2.4.3 Accrued Revenues 29

2.4.4 Unearned Revenues 30

2.5 Closing Process 30

2.5.1 Temporary and Permanent Accounts 30

2.5.2 Posting Closing Entries 30

2.6 Trial Balance 31

2.6.1 Steps in Preparing a Trial Balance 31

2.6.2 Searching for and Correcting Errors 32

Key Terminologies 33

Review and Discussion Questions 34

Exercises 34

參考譯文 35

Chapter 3 Financial Statements 42

Listening Materials 42

Learning Objectives 42

Chapter Mind Map 42

Reading Materials 43

3.1 Balance Sheet 43

3.1.1 Components of Balance Sheet 43

3.1.2 Format of Balance Sheet 44

3.2 Income Statement 46

3.2.1 Components of Income Statement 47

3.2.2 Forms of Income Statement 48

3.3 Cash Flow Statement 49

3.3.1 Components of Cash Flow Statement 50

3.3.2 Preparation of Cash Flow Statement 50

3.4 Statement of Changes in Equity 53

3.4.1 Components of Statement of Changes in Equity 53

3.4.2 Preparation of Statement of Changes in Equity 53

3.5 Notes to Financial Statements 55

3.5.1 Accounting Policy 55

3.5.2 Financial Instruments 55

3.5.3 Related Party Transactions 55

3.5.4 Contingencies 56

3.5.5 Subsequent Events 56

Key Terminologies 58

Review and Discussion Questions 59

Exercises 60

參考譯文 61

Chapter 4 Current Assets 74

Listening Materials 74

Learning Objectives 74

Chapter Mind Map 74

Reading Materials 75

4.1 Monetary Capital 75

4.1.1 Cash 75

4.1.2 Bank Reconciliation 75

4.1.3 Internal Control Over Cash 76

4.1.4 Petty Cash Fund 77

4.1.5 Cash Surplus and Shortage 77

4.2 Receivables 78

4.2.1 Classification of Receivables 78

4.2.2 Bad Debts 78

4.2.3 Estimation of Bad Debts 79

4.3 Inventories 80

4.3.1 Inventory System 81

4.3.2 Cost of Inventory Acquired 81

4.3.3 Ending Inventory Valuation 82

Key Terminologies 83

Review and Discussion Questions 84

Exercises 84

參考譯文 85

Chapter 5 Non-current Assets 93

Listening Materials 93

Learning Objectives 93

Chapter Mind Map 93

Reading Materials 94

5.1 Fixed Assets 94

5.1.1 Definition and Characteristics of Fixed Assets 94

5.1.2 Classification of Fixed Assets 94

5.1.3 Costs of Fixed Assets 95

5.1.4 Post-acquisition Expenditures 96

5.1.5 Depreciation and Impairment 96

5.1.6 Disposals of Fixed Assets 97

5.2 Intangible Assets 98

5.2.1 Definition and Characteristics of Intangible Assets 98

5.2.2 Common Types of Intangible Assets 98

5.2.3 Recognition and Measurement of Intangible Assets 99

5.2.4 Post-acquisition Measurement 100

5.2.5 Disposals of Intangible Assets 100

5.3 Investments in Securities 101

5.3.1 Purposes of Investment in Securities 101

5.3.2 Types of Investment in Securities 101

Key Terminologies 103

Review and Discussion Questions 103

Exercises 104

參考譯文 105

Chapter 6 Liabilities 112

Listening Materials 112

Learning Objectives 112

Chapter Mind Map 112

Reading Materials 113

6.1 Current Liabilities 113

6.1.1 Definition of Current Liabilities 113

6.1.2 Accounts Payable 113

6.1.3 Short-term Notes Payable 114

6.1.4 Unearned Revenue 114

6.1.5 Short-term Borrowing 114

6.1.6 Accrued Liabilities 114

6.1.7 Dividend Payable 115

6.1.8 Current Portion of Long-term Obligation 115

6.2 Non-current Liabilities 116

6.2.1 Long-term Borrowing 116

6.2.2 Bonds Payable 116

6.2.3 Long-term Notes Payable 117

6.2.4 Pension Plans 117

Key Terminologies 118

Review and Discussion Questions 118

Exercises 119

參考譯文 119

Chapter 7 Owner’s Equity 124

Listening Materials 124

Learning Objectives 124

Chapter Mind Map 124

Reading Materials 124

7.1 Forms of Business Entity 125

7.1.1 Sole Proprietorship 125

7.1.2 Partnership 125

7.1.3 Corporation 125

7.2 Owner’s Equity of Corporations 126

7.2.1 Rights of Shareholders 126

7.2.2 Paid-in Capital 127

7.2.3 Retained Earnings 128

7.2.4 Dividends 128

Key Terminologies 129

Review and Discussion Questions 130

Exercises 130

參考譯文 131

Chapter 8 Revenue and

Expense 135

Listening Materials 135

Learning Objectives 135

Chapter Mind Map 135

Reading Materials 135

8.1 Revenue 136

8.1.1 Definition of Revenue 136

8.1.2 The Earning Process of Revenue 136

8.1.3 Recognition of Revenue 137

8.2 Expense 138

8.2.1 Definition of Expense 138

8.2.2 Recognition of Expense 139

8.2.3 Main Expense Items 139

Key Terminologies 141

Review and Discussion Questions 141

Exercises 141

參考譯文 142

Chapter 9 Cost Accounting 147

Listening Materials 147

Learning Objectives 147

Chapter Mind Map 147

Reading Materials 148

9.1 Overview of Cost Accounting 148

9.1.1 Definition of Cost Accounting 148

9.1.2 Features of Cost Accounting 148

9.1.3 Comparison Between Cost Accounting and Financial Accounting 149

9.2 Cost Classification 149

9.2.1 Direct Cost and Indirect Cost 149

9.2.2 Product Costs and Period Costs 150

9.2.3 Variable Cost, Fixed Cost and Mixed Cost 151

9.2.4 Incremental Cost, Opportunity Cost, and Sunk Cost 151

9.3 Costing Method 152

9.3.1 Job-order Costing 153

9.3.2 Process Costing 153

9.3.3 Activity Based Costing 154

Key Terminologies 156

Review and Discussion Questions 157

Exercises 157

參考譯文 158

Chapter 10 Auditing 165

Listening Materials 165

Learning Objectives 165

Chapter Mind Map 165

Reading Materials 166

10.1 Introduction to Auditing 166

10.1.1 Definition of Auditing 166

10.1.2 Classification of Auditing 167

10.1.3 Types of Auditors 168

10.1.4 Auditing Report 169

10.2 Auditing Procedure 170

10.2.1 Management Assertions 170

10.2.2 Identify Auditing Objectives 171

10.2.3 Implementation of Auditing 172

10.3 Internal Control 175

10.3.1 Definition of Internal Control 175

10.3.2 Development History of Internal Control 175

10.3.3 Elements of Internal Control 176

Key Terminologies 178

Review and Discussion Questions 179

Exercises 179

參考譯文 180

展開全部

會計專業(yè)英語-附音頻(第2版) 作者簡介

耿云江,女,會計學博士,管理科學與工程博士后。東北財經(jīng)大學會計學院教授,博士生導(dǎo)師。曾赴澳大利亞科廷大學訪問交流。主要研究領(lǐng)域為管理會計、社會責任與風險管理等。主要學術(shù)兼職有:中國會計學會財務(wù)成本分會副秘書長、常務(wù)理事,中國成本研究會理事,多家期刊匿名審稿專家。入選“全國會計領(lǐng)軍(后備)人才(學術(shù)類)”培訓(xùn)項目、遼寧省“百千萬人才工程”千人層次、遼寧省高等學校優(yōu)秀人才支持計劃。遼寧省會計咨詢專家。 近年來,獨立出版專著3部;主編或參編教材8部;在《ICIC EXPRESS LETTERS》《會計研究》《財政研究》等國內(nèi)外學術(shù)刊物發(fā)表論文30余篇;主持完成或正在完成國家社會科學基金項目、中國博士后科學基金一等資助項目、遼寧省社會科學規(guī)劃基金項目、遼寧省教育廳科學研究項目、遼寧省社科聯(lián)項目等科研課題等10余項。研究成果榮獲遼寧省自然科學學術(shù)成果獎一等獎、遼寧省哲學社會科學獎?成果獎二等獎、中國會計學會財務(wù)成本分會優(yōu)秀論文二等獎、大連市政府科學著作獎三等獎等獎項。國家級一流本科課程負責人、國家級精品資源共享課主講人。 遼寧省普通高等學校本科教學名師。榮獲“國家級教學成果獎二等獎”、“遼寧省教學成果獎一等獎”、“東北財經(jīng)大學教學優(yōu)秀獎一等獎”等獎項。曾指導(dǎo)學生獲得美國管理會計師協(xié)會(IMA)校園管理會計案例大賽全國總冠軍、中國MPAcc學生案例大賽全國二等獎、東北賽區(qū)一等獎等多個獎項。

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