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會計英語

定　價：￥36.00

作　者：	葛軍主編
出版社：	科學出版社
叢編項：	全國高等院校會計與財務系列規(guī)劃教材
標　簽：	電話英語

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ISBN：	9787030160676	出版時間：	2005-01-01	包裝：	平裝
開本：	24cm	頁數(shù)：	425	字數(shù)：

內(nèi)容簡介

　　《全國高等院校會計與財務系列規(guī)劃教材：會計英語》以現(xiàn)代會計理論的最新研究成果和國際會計準則為指導，以西方財務會計體系為基礎，結合我國會計實踐工作，將國內(nèi)外財務會計教學內(nèi)容相結合，綜述了會計的涵義、作用、會計職業(yè)、會計準則的制定及公認會計原則等基本知識；從會計專業(yè)的角度，全面系統(tǒng)地闡述了會計核算的基本經(jīng)濟業(yè)務、基本方法、基本程序和基本技能，概括介紹了會計分析的方法及運用，并對會計的最新發(fā)展動態(tài)做了簡明扼要的介紹?！度珖叩仍盒嬇c財務系列規(guī)劃教材：會計英語》內(nèi)容包括會計介紹，會計基礎知識（會計恒等式與賬戶、交易記錄、基本會計報表、損益計量、會計循環(huán)、分類賬與日記賬等），資產(chǎn)、負債、所有者權益的核算，財務報表的編制與分析等?！度珖叩仍盒嬇c財務系列規(guī)劃教材：會計英語》不僅可以作為高等院校會計專業(yè)本科和其他經(jīng)濟管理類本科“專業(yè)英語”課程的教材，也可作為在職會計人員和經(jīng)濟管理人員的自學參考書。

作者簡介

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圖書目錄

PartOneFundamentalAccounting
Chapter1AnIntroductiontoAccounting
1.1TheNatureofAccounting
1.2TheHistoryandDevelopmentofAccounting
1.3UsersofAccountingInformation
1.4AccountingProfession
1.5TheAccountingStandardsSettingBodies
1.5.1AmericanInstituteofCertifiedPublicAccountants(AICPA),
1.5.2AccountingPrinciplesBoard(APB)
1.5.3FinancialAccountingStandardsBoard(FASB)
1.5.4SecuritiesandExchangeCommission(SEC)
1.5.5InternalRevenueService(IRS)
1.5.6AmericanAccountingAssociation(AAA)
1.5.7InternationalAccountingStandardsCommittee(IASC)
1.5.8EuropeanUnion
1.6GenerallyAcceptedAccountingPrinciples
1.6.1SeparateEntityConcept
1.6.2ContinuingConcernConcept
1.6.3TimePeriodAssumption
1,6.4MonetaryAssumption
1.6.5ObjectivityPrinciple
1.6.6MaterialityConcept
1.6.7CostPrinciple
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter2TheAccountingEquationandTheAccount
2.1TypesofBusinessOrganizations
2.2TheAccountingEquation
2.3TheEffectsofBusinessTransactionsontheAccountingEquation
2.4TheAccount
2.4.1TheTAccount
2.4.2Management'sUseofAccounts
2.4.3TheLedger
2.4.4TypesofCommonlyUsedAccounts
2.4.5TitlesofAccounts
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter3RecordingBusinessTransactions
3.1Double-EntryBookkeeping
3.2RecordingBusinessTransaction
3.2.1RecordingTransactionsinJournals
3.2.2PostingfromtheJournaltotheLedger
3.3IllustrativeProblem
3.4TheTrialBalance
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter4BasicFinancialStatements
4.1FinancialStatements
4.1.1TheBalanceSheet
4.1.2TheIncomeStatement
4.1.3TheStatementofOwner'sEquity
4.1.4TheStatementofChangesinFinancialPosition
4.1.5RelationshipoftheFinancialStatements
4.2TheBalanceSheet
4.2.1ClassificationofAssetsandLiabilities
4.2.2FormatsofBalanceSheet
4.2.3CurrentRatioandDebtRatio
4.3Thelncomo.statement
4.3.1FormatsofIncomeStatement
4.3.2GrossMarginPercentageandInventoryTurnover
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter5TheMeasurementofBusinessIncome
5.1BusinessIncome
5.2SomeGenerallyAcceptedAccountingPrinciples
5.2.1Accrual-BasisAccounting
5.2.2TheAccountingPeriod
5.2.3RevenuePrinciple
5.2.4MatchingPrinciple
5.2.5Time.PeriodConcept
5.3AdjustmentstotheAccounts
5.4AdjustedTrialBalance
5.5PreparingtheFinancialStatementsfromtheAdjustedTrialBalance
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter6GompletingtheAccountingGycle(I)
6.1TheAccountingCycle
6.2PreparationoftheWorkSheet
6.2.1TheAccountant'sWorkSheet
6.2.2StepsinPreparingtheWorkSheet
6.3UsesoftheWorkSheet
6.3.1PreparingtheFinancialStatements
6.3.2RecordingtheAdjustingEntries
6.4ClosingtheAccounts
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter7CompletingtheAccountingCycle(11)
7.1TheOperationCycleforaMerchandisingBusiness
7.2AccountingRecordoftheOperatingCycle
7.2.1PurchaseofInventory
7.2.2PurchaseDiscounts
7.2.3PurchaseRetumsandAllowmices
7.2.4TransportationCosts
7.2.5SaleofInventory
7.2.6SalesDiscounts,SalesReturnsandAllowances
7.2.7CostofGoodsSold
7.3TheAccountingCycleforaMerchandisingBusiness
7.3.1TheAdjustingandClosingProcessforaMerchandisingBusiness
7.3.2WorkSheetofaMerchandisingBusiness
7.3.3FinancialStatementsofaMerchandisingBusiness
7.3.4AdjustandClosetheAccountsofaMerchandisingBusiness
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter8LedgersandJournals
8.1Ledgers
8.2Journals
8.3Special-Journals
8.3.1SalesJournal
8.3.2CashReceiptsJournal
8.3.3PurchaseJournal
8.3.4CashDisbursementsJournal
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterials
AssignmentMaterial
PartTwoFinancialAccounting
Chapter9CashandInternalControl
9.1DefinitionofInternalControl
9.2BasicPrincipleandPolicies
9.3InternalCashControl
9.3.1InchMdualCashAccountability
9.3.2CashRecording
9.3.3CashDepositing
9.3.4Reconciliation
9.3.5RefundsandVoids
9.3.6SafeguardingCash
9.4InternalControloverMerchandiseTransactions
9.4.1ControlofSalesandCashReceipts
9.4.2ControlofPurchasesandCashDisbursements
9.4.3ControlofPurchasesDiscounts
9.5TheBankAccount:aControlDevice
9.5.1BankStatement
9.5.2BankReconciliation
9.5.3PreparationofBankReconciliation
9.5.4RecordingEntriesfromtheReconciliation
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterials
AssignmentMaterial
Chapter10AccountsReceivableandNotesReceivable
10.1AccountsReceivableandNotesReceivable
10.2AccountingforNotesReceivable
10.3UncollectibleAccountsExpenses
10.4TheTwoMoth_odsofAccounting.forBadDebts
lO,4.1AUowaneeMethod
10.4.2DireCtWtite-off,MethodofAccountingforUncollectibles
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter11AccountingforInventory
11.1TheBasicConceptofInventoryAccounting
11.2InventoryAccountingSystem
11.3CalculatingtheCostofInventory
11.3.1InventoryCostingMethod
11.3.2ComparingInventoryCostingMethods
11.4ValuationofInventoryatOtherthanCost
11.4.1ValuationatLower-of-Cost-or-Market
11.4.2ValuationatNetRealizableValue
11.5EstimatingInventoryCost
11.5.1RetailMethodofInventoryCosting
11.5.2GrossProfitMethodofEstimatingInventories
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter12Non-currentAssetsandIntangibleAssets
12.1Non-currentAssets
12.2DepreciationMethods
12.3DisposalofFixedAssets
12.4IntangibleAssets
12.5AmortizationofIntangibleAssets
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssitmmentMaterial
Chapter13CurrentLiabilitiesandpayrollAccountirng
13.1CurrentLiabilities
13.2AccountsPayable
13.3NotesPayable
13.4PayrollAccounting
13.5InternalControlOverPayroll
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter,14Non-currentLiabilities
14.1Non-currentLiabilities
14.2TypesofBonds
14.3AccountingforIssuingBonds
14.4AdjustingEntriesforInterestingExpenses
14.5AccoutingforRedeemingBonds
14.6ConvertibleBonds
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter15Shareholders'Equity
15.1TheCharacteristicsofaCorporation
15.2ShareCapital
15.3Shareholders'Equity
15.4IssuingStock
15.4.1IssuingStockforCash
15.4.2IssuingCommonStockforServicesorNon-cashAssel
15.4.3IssuingPreferredStock
15.5AccountingforDividends
15.6AccountingforIncomeTaxes
15.7RetainedEarnings
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
PartThreeAnalysisofAccomntingInformation
Chapter16PreparingandUsingtheFinancialStatements
16.1IntroductiontoFinancialStatements
16.1.1ClassifiedFinancialStatements
16.1.2RelationshipsamongtheFinancialStatements
16.2TheBalanceSheet
16.2.1FormatsoftheBalanceSheet
16.2.2ElementsoftheBalanceSheet
16.2.3PreparationoftheBalanceSheet
16.3TheIncomeStatement
16.3.1FormatsoftheIncomeStatement
16.3.2ElementsoftheIncomeStatement
16.3.3PreparationoftheIncomeStatement
16.4TheCashFlowStatement
16.4.1ElementsoftheCashFlowStatement
16.4.2FormatsoftheCashFlowStatement
16.4.3PreparationoftheCashFlowStatement
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter17FinancialStatementAnalysis
17.1An'IntroductionofFinancialStatementAnalysis
17.2PercentageAnalysis
17.2.1HorizontalAnalysis
17.2.2TrendAnalysis
17.2.3VerticalAnalysis
17.3RatioAnalysis
17.3.1ProfitabilityRatios
17.3.2LiquidityRatios
17.3.3FinancialStabilityRatios
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Appendix
AppendixI:HowtoReadOriginalEnglishTextbookofAccounting?
AppendixII:ReferenceVersionsforReadingMaterials
AppendixIII:AnswerstoAssignmentMaterial
AppendixIV:RecommendedWebsitesofAccounting
AppendixV:AListofReferenceBook