《國際會計學（英文版）》是2015年5月機械工業出版社出版的圖書，作者是吳澤福。
基本介紹
- 中文名：國際會計學（英文版）
- 作者：吳澤福
- 出版時間：2015年5月
- 出版社：機械工業出版社
- ISBN：9787111491750
- 定價：39.9 元
- 開本：16 開
- 裝幀：平裝
內容簡介,圖書目錄,
內容簡介
本書共9章，內容包括財務管理概論、貨幣時間價值、風險與收益、金融資產及其估價、資本預算與投資決策、營運資金管理、籌資方式、資本結構和股利政策。本書一方面結合中文教材的通用知識模組，提煉與概括出財務管理的相關知識；另一方面也儘量保留英文基礎素材的“原汁原味”，兼顧國外著名教科書素描手法的生動和形象。書中備有各章的中英文對照，包括思考與練習的答案提示，特別方便於自學。本書可以作為高等院校財務管理專業學生的教材，也可以作為廣大財務從業人員學習財務管理英語的參考用書。
圖書目錄
前言
Chapter 1Introduction to Accounting and Business
1. Nature of Business and Accounting
2. Generally Accepted Accounting Principles
3. The Accounting Equation
4. Business Transactions and the Accounting Equation
5. Financial Statements
Chapter 2Analyzing Transactions
1. Using Accounts to Record Transactions
2. Posting of Journal Entries to Accounts
3. Trial Balance
4. Discovery and Correction of Errors
Chapter 3The Adjusting Process
1. Nature of the Adjusting Process
2. Recording Adjusting Entries
3. Summary of the Adjustment Process
4. Adjusted Trial Balance
Chapter 4Completing the Accounting Cycle
1. Flow of Accounting Information
2. Financial Statements
3. Closing Entries
4. The Accounting Cycle
5. Fiscal Year
Chapter 5Accounting Systems
1. Basic Accounting Systems
2. Manual Accounting Systems
3. Adapting Manual Accounting Systems
4. Computerized Accounting Systems
Chapter 6Accounting for Merchandising Businesses
1. Nature of Merchandising Businesses
2. Financial Statement of Merchandising Businesses
3. Merchandising Transactions
4. The Adjusting and Closing Process
Chapter 7Inventory
1. Control of Inventory
2. Inventory Cost Flow Assumptions
3. Cost of Inventory on Perpetual Inventory System
4. Inventory Costing Methods under a Periodic Inventory System
5. Reporting Merchandise Inventory in the Financial Statements
Chapter 8Internal Control and Cash
1. Internal Control
2. The Limitations of Internal Control—Costs and Benefits
3. Elements of Internal Control
4.Cash Controls over Receipts and Payments
5. Bank Accounts
6. Bank Reconciliation
7. Special-Purpose Cash Funds
8. Financial Statements Reporting of Cash
Chapter 9Receivables
1.Classification of Receivables
2. Uncollectible Receivables
3.Direct WriteOff Method for Uncollectible Accounts
4. Allowance Method for Uncollectible Accounts
5.Comparing Direct Write-Off and Allowance Methods
6. Notes Receivable
7. Reporting Receivables on the Balance Sheet
Chapter 10Fixed Assets and Intangible Assets
1.Nature of Fixed Assets
2. Accounting for Depreciation
3. Disposal of Fixed Assets
4.Natural Resources
5. Intangible Assets
6. Financial Reporting for Fixed Assets and Intangible Assets
Chapter 11Current Liabilities and Payroll
1. Current Liabilities
2. Payroll and Payroll Taxes
3. Accounting for Payroll and Payroll Taxes
4. Employees Fringe Benefits
5. Contingent Liabilities
Chapter 12Stock Transactions, and Dividends
1. Nature of a Corporation
2. Stockholders Equity
3. Paid-In Capital from Issuing Stock
4. Accounting for Dividends
5. Treasury Stock Transactions
6. Reporting Stockholders Equity
7. Stock Splits
Chapter 13Bonds Payable and Investments in Bonds
1. Financing Corporations
2. Characteristics and Pricing of Bonds Payable
3. Accounting for Bonds Payable
4. Payment and Redemption of Bonds Payable
5. Investment in Bonds
6. Corporation Balance Sheet
7. Effective Interest Rate Method of Amortization
Chapter 14Income Taxes, Unusual Income Items, and Investments in Stocks
1. Corporations Income Taxes
2. Reporting Unusual Items on the Income Statement
3. Earnings per Common Share
4. Comprehensive Income
5. Accounting for Investment in Stocks
Chapter 15Statement of Cash Flows
1. Reporting Cash Flows
2. Statement of Cash Flows—The Indirect Method
3. Statement of Cash Flows—The Direct Method
