《成人教育會計本科教材:會計英語》主要內容：會計是通用的商業語言。隨著經濟全球化的發展，會計的國際趨同已是必然。無論是觀念的國際化還是規則的國際化，都離不開語言的溝通。因此，用英語學習會計知識是會計專業學生的迫切要求，用英語獲取會計信息是所有經濟活動參與者的現實需要。沈洪濤編著的《成人教育會計本科教材:會計英語》內容都是選自北美經典的會計學教材，全面地覆蓋了會計學的主要專業領域。
基本介紹
- 書名：成人教育會計本科教材:會計英語
- 作者：沈洪濤 黃力平
- 出版日期：2011年2月1日
- 語種：英語
- ISBN：9787811352580, 7811352583
- 外文名：Professional English for Accounting
- 出版社：暨南大學出版社
- 頁數：164頁
- 開本：16
- 品牌：暨南大學出版社
內容簡介,圖書目錄,
內容簡介
《會計學國家級教學團隊系列教材·暨南大學成人教育會計本科系列教材:會計英語》有以下特點：（1）源自經典，重在基礎；（2）內容全面，重點突出；（3）既利教學，亦宜自學。《會計學國家級教學團隊系列教材·暨南大學成人教育會計本科系列教材:會計英語》可用作高等院校會計專業的專業英語課程教材；高等院校經濟和管理類專業的會計學基礎課程配套用書；MBA和MPAcc學生學習會計專業英語的參考用書；實務部門會計人員和其他管理人員的參考資料。
圖書目錄
Lecture 1 Introduction to Financial Accounting （Financial Statements）
1.1 Financial Accounting
1.2 GAAP
1.3 Financial Statement
1.3.1 Income Statement
1.3.2 Statement of Retained Earnings
1.3.3 Balance Sheet （Statement of Financial Position）
1.3.4 Statement of Owner's Equity
1.3.5 Cash Flow Statement
Lecture 2 Accounting Cycle
2.1 Analyze Transactions from Source Document
2.l.1 Source Document
2.1.2 Account
2.2 Record in Journals
2.3 Post to General Ledger
2.4 The Trial Balance
2.5 Adjust the General Ledger Accounts
2.5.1 Accrual Basis of Accounting
2.5.2 Adjusting Entries
2.6 Preparing Financial Statements
2.7 Preparing Closing Entries
2.8 Preparing a Post-Closing Trial Balance
Lecture 3 Accounting for Current Assets
3.1 Cash
3.1.1 Internal Control over Cash Receipts
3.1.2 Internal Control over Cash Disbursements
3.1.3 Petty Cash Fund
3.1.4 Reconciling the Bank Account
3.2 Accounting for Receivables
3.3 Inventory
Lecture 4 Accounting for Long-Term Assets
4.1 Plant Assets
4.1.1 Cost of Plant Assets
4.1.2 Depreciation
4.2 Long-Term Investments
4.2.1 Accounting for Debt Investments
4.2.2 Accounting for Stock Investments
4.3 Intangible Assets
Lecture 5 Accounting for Liabilities
5.1 Current Liabilities
5.1.1 Notes Payable
5.1.2 Payroll and Payroll Taxes Payable
5.1.3 Unearned Revenues
5.1.4 Current Maturities of Long-Term Debt
5.2 Long-Term Liabilities
5.2.1 Bonds
5.2.2 Types of Bonds
5.2.3 Issuing Bonds at Face Value
5.2.4 Issuing Bonds at a Discount or Premium
5.2.5 Effective-Interest Method of Bond Amortization
5.2.6 Straight-Line Amortization
Lecture 6 Accounting for Equity
6.1 The Corporate Form of Organization
6.2 Ownership Rights of Stockholders
6.3 Corporate Capital
6.3.1 Accounting for Common Stock Issues
6.3.2 Dividends
6.3.3 Retained Earnings
Lecture 7 Financial Statement Analysis
7.1 Tools of Financial Statement Analysis
7.2 Ratio Analysis
……
1.1 Financial Accounting
1.2 GAAP
1.3 Financial Statement
1.3.1 Income Statement
1.3.2 Statement of Retained Earnings
1.3.3 Balance Sheet （Statement of Financial Position）
1.3.4 Statement of Owner's Equity
1.3.5 Cash Flow Statement
Lecture 2 Accounting Cycle
2.1 Analyze Transactions from Source Document
2.l.1 Source Document
2.1.2 Account
2.2 Record in Journals
2.3 Post to General Ledger
2.4 The Trial Balance
2.5 Adjust the General Ledger Accounts
2.5.1 Accrual Basis of Accounting
2.5.2 Adjusting Entries
2.6 Preparing Financial Statements
2.7 Preparing Closing Entries
2.8 Preparing a Post-Closing Trial Balance
Lecture 3 Accounting for Current Assets
3.1 Cash
3.1.1 Internal Control over Cash Receipts
3.1.2 Internal Control over Cash Disbursements
3.1.3 Petty Cash Fund
3.1.4 Reconciling the Bank Account
3.2 Accounting for Receivables
3.3 Inventory
Lecture 4 Accounting for Long-Term Assets
4.1 Plant Assets
4.1.1 Cost of Plant Assets
4.1.2 Depreciation
4.2 Long-Term Investments
4.2.1 Accounting for Debt Investments
4.2.2 Accounting for Stock Investments
4.3 Intangible Assets
Lecture 5 Accounting for Liabilities
5.1 Current Liabilities
5.1.1 Notes Payable
5.1.2 Payroll and Payroll Taxes Payable
5.1.3 Unearned Revenues
5.1.4 Current Maturities of Long-Term Debt
5.2 Long-Term Liabilities
5.2.1 Bonds
5.2.2 Types of Bonds
5.2.3 Issuing Bonds at Face Value
5.2.4 Issuing Bonds at a Discount or Premium
5.2.5 Effective-Interest Method of Bond Amortization
5.2.6 Straight-Line Amortization
Lecture 6 Accounting for Equity
6.1 The Corporate Form of Organization
6.2 Ownership Rights of Stockholders
6.3 Corporate Capital
6.3.1 Accounting for Common Stock Issues
6.3.2 Dividends
6.3.3 Retained Earnings
Lecture 7 Financial Statement Analysis
7.1 Tools of Financial Statement Analysis
7.2 Ratio Analysis
……
