書籍信息,內容簡介,章節目錄,
書籍信息
作 者：郭葆春
出版時間：2016-09-01 字 數：463 千字
書 號：232591 ISBN：978-7-300-23259-1
開 本：16 包 裝：平
印 次：2-1 譯 者：
定價：￥38.00
內容簡介
本教材共分六章，第1章介紹會計學原理知識，第2章敘述中級財務會計知識，第3章闡釋財務報表和財務分析，第4章選取高級財務會計的合併報表內容進行解釋，第5章介紹管理會計的基礎知識，第6章梳理了審計知識。全書用語簡潔規範。各章均附有重要專業術語的中英文對照，並提供課後習題，幫助讀者更好地掌握和套用教材介紹的知識，便於口頭和書面練習或測試。
作者簡介
郭葆春：暨南大學管理學院副教授，碩士生導師，國際教研室主任，主要成果：出版專著2本，發表CSSCI論文十餘篇，主持國家級課題1項，省部級科研課題3項，廳局級課題6項，以及多項橫向課題，參編《公司理財學》教材，參譯《財務理論與公司政策》、《公司理財學》。
章節目錄
Lesson 1 Principle of Financial Accounting
TOPIC 1.1 An Introduction to Accounting
TOPIC 1.2 Conceptual Framework for Financial Reporting
TOPIC 1.3 The Accounting Equation
TOPIC 1.4 Accounting Cycle
GLOSSARY
Exercise
Lesson 2 Intermediate Financial Accounting
TOPIC 2.1 Cash
TOPIC 2.2 Sale and Receivables
TOPIC 2.3 Investments
TOPIC 2.4 Inventory
TOPIC 2.5 Fixed Assets and Intangibles Assets
TOPIC 2.6 Liabilities
TOPIC 2.7 Shares
GLOSSARY
Exercise
Lesson 3 Financial Statements and Financial Statement Analysis
TOPIC 3.1 Financial Statements
TOPIC 3.2 Financial Statement Analysis
GLOSSARY
Exercise
Lesson 4 Consolidation Accounting
TOPIC 4.1 Recording and Reporting Inter-Corporate Investments
TOPIC 4.2 Consolidation of 100% Owned Subsidiaries when the Parent Uses the Equity Method
TOPIC 4.3 Consolidation of Less Than 100% Owned Subsidiaries when the Parent Uses the Equity Method
GLOSSARY
Exercise
Lesson 5 Managerial Accounting
TOPIC 5.1 Introduction
TOPIC 5.2 Manufacturing Cost Concepts
TOPIC 5.3 Cost Classification
TOPIC 5.4 Cost Behaviour
TOPIC 5.5 CVP Analysis
GLOSSARY
Exercise
Lesson 6 Auditing
TOPIC 6.1 Introduction to Auditing
TOPIC 6.2 GAAS and Mechanisms to Monitor and Enforce GAAS
TOPIC 6.3 Audit Planning
TOPIC 6.4 Internal Controls
TOPIC 6.5 Transaction Cycle Auditing and Completion of Audit
GLOSSARY
Exercise
Exercise
Lesson 3 Financial Statements and Financial Statement Analysis
TOPIC 3.1 Financial Statements
TOPIC 3.2 Financial Statement Analysis
GLOSSARY
Exercise
Lesson 4 Consolidation Accounting
TOPIC 4.1 Recording and Reporting Inter-Corporate Investments
TOPIC 4.2 Consolidation of 100% Owned Subsidiaries when the Parent Uses the Equity Method
TOPIC 4.3 Consolidation of Less Than 100% Owned Subsidiaries when the Parent Uses the Equity Method
GLOSSARY
Exercise
Lesson 5 Managerial Accounting
TOPIC 5.1 Introduction
TOPIC 5.2 Manufacturing Cost Concepts
TOPIC 5.3 Cost Classification
TOPIC 5.4 Cost Behaviour
TOPIC 5.5 CVP Analysis
GLOSSARY
Exercise
Lesson 6 Auditing
TOPIC 6.1 Introduction to Auditing
TOPIC 6.2 GAAS and Mechanisms to Monitor and Enforce GAAS
TOPIC 6.3 Audit Planning
TOPIC 6.4 Internal Controls
TOPIC 6.5 Transaction Cycle Auditing and Completion of Audit
GLOSSARY
Exercise
