內容簡介
《會計英語(第3版)/高等院校本科會計學專業教材新系》根據會計英語的讀者一般具有一定的專業知識的特點,集教材與工具用書於一體,從會計等式出發,結合企業的經營活動,完整介紹了借貸記賬法下的會計循環程式,包括業務分析、序時日記賬填制、過入總分類賬、期末賬項調整、結賬和財務報表編制等;並按資產、負債和權益要素,介紹了現金、短期投資和應收款項、存貨和銷售成本、長期投資、固定資產和無形資產、流動及非流動負債、股東權益等的會計處理要點,介紹了現金流量表的性質和編制方法,並提供了中英文對照的財務報表附註及各納稅申報表,同時根據我國會計準則建設與國際會計準則趨同的新情況以及“營改增”的新變化,做了及時修訂,系統闡述了國際會計準則下的財務報表編報框架以及財務信息質量特徵。
圖書目錄
Chapter 1 An Introduction to Accounting
1.1 Accounting is an Information System
1.2 Forms of Organization
1.3 The Framework for the Preparation and Presentation of Financial Statements
1.4 Understanding of Financial Statements
1.5 Accounting and Its Profession
1.6 Accounting Elements and Using the Accounting Equation
1.7 Professional Ethics in Accounting
1.8 Convergence of Accounting Standards and Chinese Accounting Standards: Development and Implementation
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 2 Accounting Cycle
2.1 T-account and Debit & Credit
2.2 Journalizing and Posting Transactions
2.3 Preparing a Trial Balance
2.4 Adjusting the Accounts
2.5 Adjusted Trial Balance and Preparation of Financial Statements
2.6 The Worksheet
2.7 Closing
2.8 The Accounting Cycle Summary
2.9 Classification of Statement of Financial Position Items
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 3 Current Assets
3.1 Cash
3.2 Fair Value through Profit or Loss Investments
3.3 Notes Receivable
3.4 Accounts Receivable
3.5 Inventories
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 4 Non-current Assets
4.1 Fixed Assets
4.2 Natural Resources
4.3 Intangible Assets
4.4 Impairment of Fixed Assets
4.5 Long-term Investments
4.6 Impairment of Long-term Investments
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 5 Liabilities
5.1 Current Liabilities
5.2 Non-current Liabilities
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 6 Owners' Equity
6.1 Forms of Organization
6.2 Stockholders' Rights
6.3 Accounting for Stock Issues
6.4 Treasury Stock
6.5 Preferred Stock
6.6 Dividends and Stock Splits
6.7 Accounting for Retained Earnings
6.8 Statement Presentation and Analysis
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 7 Revenue and Expense Recognition and Income Statement Presentation
7.1 Revenue Recognition Concepts
7.2 Revenue Recognition at Delivery
7.3 Revenue Recognition before Delivery
7.4 Revenue Recognition after Delivery
7.5 Long-term Contracts
7.6 Revenue Recognition for Service Sales
7.7 Recognition of Gains and Losses
7.8 Expense Recognition
7.9 Presentation of the Income Statement
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 8 Statement of Cash Flows and Financial Statement Analysis
8.1 Cash and Cash Equivalents
8.2 Classification of Cash Receipts and Cash Payments
8.3 Preparing Statement of Cash Flows——Direct Method
8.4 Preparing Statement of Cash Flows——Indirect Method
8.5 Determining Cash Flows from Investing Activities
8.6 Determining Cash Flows from Financing Activities
8.7 Presenting the Information in the Form of the Statement of Cash Flows
8.8 Usefulness of the Statement of Cash Flows
8.9 Financial Statement Analysis: Vertical and Horizontal
8.1 0Ratio Analysis
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Appendix
1. Balance Sheet
2. Income Statement
3. Statement of Changes in Owners' Equity
4. Statement of Cash Flows
5. The Disclosure of Supplementary Information to Statement of Cash Flows
6. Disclosure of Information and Accounts Required
7. VAT Return Form
8. Consumption Tax Return Form
9. Annual Return Form of the People's Republic of China on Corporate Income Tax
10. Individual Income Tax Return Form
作者簡介
葉建芳,博士,上海財經大學教授、博導,中國註冊會計師、澳大利亞註冊會計師,美國康乃狄克大學、華盛頓聖路易斯大學訪問學者。主要從事國際會計和財務會計教學和研究。在“Journal of Accounting,Auditing and Finance”、“Journal of Business,Financa and Accounting”、《管理世界》、《會計研究》、《審計研究》、《財經研究》和《稅務研究》等雜誌發表論文多篇。
孫紅星,上海財經大學講師,加拿大註冊會計師,英國南安普頓大學訪問學者,從事會計英語教學。
葉建平,浙江工商大學副教授,被評為浙江工商大學十佳教師之一,從事英美語言文學教學和研究。