《會計英語(第三版)》是2007年5月上海財經大學出版社出版的圖書，作者是葉建芳。
基本介紹
- 中文名：會計英語（第三版）
- 作者：葉建芳
- ISBN：9787810498814
- 定價：39元
- 出版社：上海財經大學出版社
- 出版時間：2007年5月
- 開本：16開
內容簡介,圖書目錄,
內容簡介
隨著我國經濟不斷融入全球經濟的發展之中，我國經濟的國際交往、國際經營活動的不斷向深度和廣度擴展，閱讀財務報表並了解各國的會計情況顯得愈加重要。在了解國外會計情況時，專業英語往往是一大障礙。本書力求在幫助讀者掌握會計辭彙的同時，通過閱讀使讀者能夠較為全面地學習西方會計專業知識，滿足對外交流與合作的需要。本書的特點在於結合中國的會計準則，同時適當介紹國際會計準則、美國公認會計原則的相關會計實踐與方法，力求使初學者能夠在英語狀態下，了解會計的基本理論、基本方法、基本技能等。本書是為教學需要編寫的，可作為普通高等院校的教學用書。
圖書目錄
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 Balance Sheet
Income Statement
Statement of Owner' s Equity
Cash Flow Statement
1.5 Accounting and Its Profession
1.6 Accounting Elements and Using the Accounting Equation
What is Accounting Equation?
Effects of Transactions on the Accounting Equation
1.7 Ethics in Accounting Some Basic Ethical Standards
Demonstration Problem
Vocabulary
Self-Test Questions
Discussion Questions
Exercises
Problems
Mini-Case
2 Recording Transactions
2.1 Economic Events and Business Documents
2.2 T Accounts and Debit & Credit
Types of Accounts
Chart of Accounts and Ledger
The Accounting Equation and the Rules of Debits and Credits
Normal Balances
2.3 Journalizing and Posting Transactions
Journalizing Transactions
Posting Transactions
2.4 Preparing a Trial Balance
Trial Balance
Locating and Correcting Errors
Formatting Conventions
2.5 Practices in China
Receipt Vouchers
Payment Vouchers
Transfer Vouchers
2.6 Using the Information - the Debt Ratio
Demonstration Problem
Vocabulary
Self-Test Questions
Discussion Questions
Exercises
Problems
Mini-Case
Adjusting the Accounts, Preparing the Statements, and Completing the Accounting Cycle
3.1 The Need for Adjustments
Time Period Principle
Need for Adjustments at the End of an Accounting Period
Accrual and Cash Basis of Accounting
3.2 Adjusting the Accounts
Prepaid Expenses
……
4 Accounting for Merchandising Enterprises
5 Accounting for Cash,Trading Securities and Receivables
6 Inventories and Cost of Goods Sold
7 Long-Term Assets:Investments,Fixed Assets,Natural Resoureces and Intangible Assets
8 Current and Long-Term Liabilities
9 Owner's Equity
10 Statement of Cash Flows
