《會計英語——財務會計（第三版）》是2015年1月上海財經大學出版社出版的圖書，作者是張其秀。
基本介紹
- 書名：會計英語——財務會計（第三版）
- 作者：張其秀
- ISBN：9787564220631
- 定價：35元
- 出版社：上海財經大學出版社
- 出版時間：2015年1月
- 開本：16開
內容簡介,圖書目錄,
內容簡介
《會計英語——財務會計》（雙語版·第二版）自2010年修訂出版，至今已有四年之餘。作為《會計英語》（雙語版）系列教材之一，本書一直被許多高校師生與自學讀者喜愛並受用， 為了使本教材不斷更新完善，不斷充實內容，以更好地滿足廣大讀者的需求，我們再次對本書進行了修訂與完善。
本次修訂與完善主要包括以下幾方面：
1.充實部分章節內容，使有關理論與方法的闡更詳細完整，尤其是第十二章財務報表分析部分增加了主要財務指標的計算公式，便於讀者理解與套用。
2.增補部分章節後的練習（Exercises）與案例（Cases）,以便讀者能更多地通過典型經濟業務與案例分析，加深理解有關章節所闡述的會計理論與實務方法。
3.完善部分練習（Exercises）答案，以供讀者更好地理解參考，便於自我檢查。
圖書目錄
Part One Accounting Theory
-Concepts and Framework
CHAPTER 1 Accounting:The Basis for Decisions/3
1.1 Accounting: Information for Decision Making/3
1.2 Financial Accounting Information/6
1.3 Profession Fields of Accounting/8
Extending your knowledge—Accounting Ethic/10
Key words, phrases, and special terms/11
Multiple-choice Questions/12
Exercises/13
Cases/13
CHAPTER 2 Theoretical Framework Underlying Financial Accounting/14
2.1 Nature of a Theoretical Framework/14
2.2 First Level: Basic Objectives/15
2.3 Second Level:Fundamental Concepts/16
2.4 Third Level: Recognition and Measurement Concepts/17
Extending your knowledge—Industry Practice/21
Key words, phrases, and special terms/21
Multiple-choice Questions/22
Exercise/23
Cases/23
Part Two Accounting Information
—Recording and Disclosure
CHAPTER 3 Accounting Cycle/27
3.1 Double-entry Accounting/27
3.2 Journalizing and Posting/30
3.3 End-of-period Adjusting Entries/31
3.4 Work Sheet/33
3.5 Closing Entry/35
3.6 Preparing Financial Statements/36
Extending your knowledge—Adjustment for Taxes in Unprofitable Periods/37
Key words, phrases, and special terms/38
Multiple-choice Questions/39
Exercises/40
Cases/42
CHAPTER 4 Basic Financial Statements/43
4.1 Balance Sheet/43
4.2 Income Statement/47
Extending your knowledge—Combined Statement of Income and Retained Earnings/50
Key words, phrases, and special terms/51
Multiple-choice Questions/52
Exercises/53
Cases/54
Part Three Accounting Elements (Assets)
—Recognition and Measurement
CHAPTER 5 Current Assets—Cash, Temporary Investments, Receivables/59
5.1 Cash/59
5.2 Temporary Investments/64
5.3 Accounts Receivable/66
5.4 Notes Receivable/71
Extending your knowledge—Factoring Accounts Receivable/74
Key words, phrases, and special terms/74
Multiple-choice Questions/75
Exercises/77
Cases/79
CHAPTER 6 Current Assets (Continued)—Inventories/80
6.1 Inventory Systems/80
6.2 Inventory Measurement/81
6.3 Estimating Inventories/86
Extending your knowledge—LIFO Reserves/88
Key words, phrases, and special terms/89
Multiple-choice Questions/90
Exercises/91
Cases/93
CHAPTER 7 Long-term Assets/94
7.1 Plant Assets/94
7.2 Intangible Assets/101
7.3 Natural Resources/103
Extending your knowledge—Non-monetary Transactions/104
Key words, phrases, and special terms/105
Multiple-choice Questions/107
Exercises/108
Cases/110
Part Four Accounting Elements (Liability and Equity)
—Recognition and Measurement
CHAPTER 8 Current Liabilities/113
8.1 Current Liabilities of Known Amount/113
8.2 Current Liabilities that must be Estimated/116
Extending your knowledge—Contingent Liabilities/118
Key words, phrases, and special terms/118
Multiple-choice Questions/118
Exercises/120
Cases/121
CHAPTER 9 Long-term Liabilities/122
9.1 The Basic Concepts of Bonds/122
9.2 Issuing Bonds Payable/125
9.3 Amortization of Bond Discount and Premium/128
9.4 Early Retirement of Bonds Payable/131
9.5 Convertible Bonds and Notes/131
Extending your knowledge—Advantages of Financing Operations with Bonds versus Stock/132
Key words, phrases, and special terms/133
Multiple-choice Questions/134
Exercises/135
Cases/136
CHAPTER 10 Stockholders’ Equity/138
10.1 Stock/138
10.2 Common Stock and Preferred Stock/139
10.3 Issuance Stock/142
10.4 Dividends/143
10.5 Stock Splits/144
10.6 Treasury Stock/145
10.7 Donated Capital/146
Extending your knowledge—Book Value and Market Price/147
Key words, phrases, and special terms/148
Multiple-choice Questions/148
Exercises/150
Cases/151
Part Five Accounting Analysis
—Understanding and Application
CHAPTER 11 Statement of Cash Flows/155
11.1 Function of the Statement of Cash Flows/155
11.2 Classifications of Cash Flows/156
11.3 Preparation of the Statement of Cash Flows/156
11.4 A Complete Illustration/164
Extending your knowledge—Free Cash Flow/165
Key words, phrases, and special terms/166
Multiple-choice Questions/166
Exercises/167
Cases/168
CHAPTER 12 Financial Statement Analysis/169
12.1 Objectives of Financial Statement Analysis/169
12.2 Basic Analytical Procedures/170
12.3 Current Position Analysis/172
12.4 Assets Management Analysis/174
12.5 Solvency Ability Analysis/177
12.6 Profitability Analysis/178
Extending your knowledge—Ratio of Liabilities to Stockholders’ Equity/181
Key words, phrases, and special terms/182
Multiple-choice Questions/183
Exercises/184
Cases/184
第一篇 會計理論
——概念與框架
第一章 會計:決策的基礎/189
1.1 會計:決策信息/189
1.2 財務會計信息/191
1.3 會計的職業領域/193
知識拓展——會計道德/195
第二章 財務會計理論框架/196
2.1 理論框架的性質/196
2.2 第一層次: 基本目標/197
2.3 第二層次: 基本概念/197
2.4 第三層次: 確認與計量概念/199
知識拓展——行業實務/201
第二篇 會計信息
——歸集與披露
第三章 會計循環/205
3.1 複式記賬制/205
3.2 日記賬和分類賬/207
3.3 期末賬項調整/208
3.4 工作底表/210
3.5 結賬分錄/212
3.6 編制財務報表/213
知識拓展——無盈利時期的所得稅調整/214
第四章 基本財務報表/216
4.1 資產負債表/216
4.2 收益表/219
知識拓展——收益與留存收益合併報表/221
第三篇 會計要素(資產)
——確認與計量
第五章 流動資產(上)——現金、短期投資、應收款項/225
5.1 現金/225
5.2 短期投資/229
5.3 應收賬款/231
5.4 應收票據/235
知識拓展——應收賬款保理/237
第六章 流動資產(下)——存貨/238
6.1 存貨的盤存/238
6.2 存貨的計價/239
6.3 存貨的估價/243
知識拓展——後進先出儲備/244
第七章 長期資產/246
7.1 固定資產/246
7.2 無形資產/251
7.3 自然資源/253
知識拓展——非貨幣性交易/253
第四篇 會計要素(負債與權益)
——確認與計量
第八章 流動負債/257
8.1 金額確定的流動負債/257
8.2 需要估計的流動負債/260
知識拓展——或有負債/261
第九章 長期負債/262
9.1 債券的基本概念/262
9.2 債券發行的會計處理/264
9.3 債券溢折價攤銷/267
9.4 債券的提前贖回/269
9.5 可轉換債券和票據/270
知識拓展——債券籌資和股票籌資的優劣/270
第十章 股東權益/272
10.1 股票/272
10.2 普通股和優先股/273
10.3 股票發行/275
10.4 股利/275
10.5 股票分割/276
10.6 庫藏股/276
10.7 受贈資本/278
知識拓展——賬面價值和市場價值/278
第五篇 會計分析
——理解與運用
第十一章 現金流量表/281
11.1 現金流量表的功用/281
11.2 現金流量的分類/281
11.3 現金流量表的編制/282
11.4 完整的列示/288
知識拓展——自由現金流/290
第十二章 財務報表分析/291
12.1 財務報表分析的目的/291
12.2 基本分析程式/291
12.3 流動性分析/294
12.4 資產管理分析/296
12.5 償債能力分析/298
12.6 盈利能力分析/299
知識拓展——產權比率/302
Answers for Multiple-choice Questions/303
Partial Answers for Exercises/304
主要參考文獻/315
第一版後記/316
