《 會計英語(第2版)》是清華大學出版社出版的圖書，作者是張淼、王文杰。
基本介紹
- 中文名： 會計英語(第2版)
- 作者：張淼、王文杰
- 出版時間：2023年9月
- 出版社：清華大學出版社
- 頁數：184 頁
- 字數： 245千字
- ISBN：9787302644774
- 定價：45 元
內容簡介,圖書目錄,
內容簡介
《會計英語（第2版）》是一本為會計英語教學而編寫的專業基礎教材，按會計學專業主幹課程的架構共設11章，主要內容包括：會計概述；交易事項；應收賬款；存貨與銷貨成本；投資；有形資產、自然資源和無形資產；負債；所有者權益；收入與費用；財務報表；審計。各章由基本知識、核心辭彙、拓展閱讀和練習題組成。其中，核心辭彙可以幫助學生自主學習，減少全英文教材閱讀給學生帶來的理解上的困難；拓展閱讀部分介紹了會計的基本理論、重點和難點，對中外會計準則進行對比，並通過融入會計學中的人生哲理，潛移默化地實現對學生的人生教化和價值引領；練習題可以幫助學生練習並鞏固相關知識點。 《會計英語（第2版）》可作為高等院校本科和高職高專會計、審計、財務管理等專業的會計英語課程教材，也可作為廣大財會從業人員學習會計英語的專業圖書。 |
圖書目錄
目 錄目 錄
Chapter 1 Fundamentals of Accounting······································································1
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1.1 Who Use Accounting Data ································································· 3
1.2 Forms of Enterprise Organizations ························································ 3
1.3 Two Kinds of Accounting ·································································· 5
1.4 Accounting Standards ······································································· 6
1.5 Accounting Assumptions and Principles·················································· 7
1.6 Elements of the Financial Statements····················································· 9
1.7 Accounting Equation ······································································· 11
1.8 Accrual Basis and Cash Basis····························································· 11
Core Words ······················································································12
Extended Reading ··············································································13
Exercises ························································································15
Chapter 2 Transaction·······························································································19
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2.1 DefinitionofTransaction
··································································20
2.2 Accounting Elements······································································· 21
2.3 Journal Entry ················································································ 23
2.4 Accrual Accounting········································································· 24
2.5 Posting ······················································································· 27
2.6 Trial Balance ················································································ 29
2.7 Close the Books············································································· 29
Core Words ······················································································32
Extended Reading ··············································································33
Exercises ························································································34
Chapter 3 Receivables······························································································39
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3.1 Variety of Receivables ····································································· 40
3.2 Account for Uncollectible Account······················································· 41
3.3 Measurement of Uncollectible Account ················································· 42
3.4 Notes Receivable ··········································································· 44
3.5 Accounts Receivable Turnover ··························································· 46
Core Words ······················································································46
Extended Reading ··············································································47
Exercises ························································································48
Chapter 4 Inventory and Cost of Goods Sold ···························································53
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4.1 Classifications
of
Inventory
·······························································54
4.2 Cost of Goods Sold·········································································54
4.3 Gross
Profit··················································································55
4.4 Accounting for Inventory··································································55
4.5 Various Inventory Costing Methods······················································ 56
4.6 Summary of Inventory ····································································· 59
4.7 Effects
of
Inventory
Errors
································································59
4.8 Lower-of-Cost-or-Market Rule ··························································· 60
4.9 Inventory Turnover ········································································· 61
Core Words ······················································································62
Extended Reading ··············································································62
Exercises ························································································64
Chapter 5 Investment································································································67
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5.1 Debt Investments ··········································································· 68
5.2 Share Investments ·········································································· 69
5.3 Short-term Investments and Long-term Investments ·································· 72
Core Words ······················································································74
Extended Reading ··············································································74
Exercises ························································································76
Chapter 6 Plant Assets, Natural Resources, and Intangible Assets ·························79
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6.1 Plant Assets ··················································································81
6.2 Capitalized Expenditures and Immediate Expenses ··································· 82
6.3 Account for Depreciation of Plant Assets ··············································· 82
6.4 Revaluation of Plant Assets ······························································· 85
6.5 Disposal of Plant Assets ··································································· 87
6.6 Natural Resources and Depletion························································· 88
6.7 Intangible Assets ············································································89
Core Words ······················································································93
Extended Reading ··············································································94
Exercises ························································································96
Chapter 7 Liabilities ··································································································99
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7.1 Accounting for Current Liabilities······················································ 101
7.2 Liabilities with Uncertainty ····························································· 106
7.3 Accounting for Long-term Liabilities·················································· 107
Core Words ·····················································································111
Extended Reading ············································································ 112
Exercises ······················································································ 114
Chapter 8 Stockholders’ Equity···············································································119
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8.1 BackgroundandDefinitionofOwners’Equity······································· 121
8.2 The Classification of Stocks···························································· 123
8.3 Issuing Stock ·············································································· 124
8.4 Cash Dividends ··········································································· 125
8.5 Stock Dividends··········································································· 126
Core Words ···················································································· 128
Extended Reading ············································································ 129
Exercises ······················································································ 131
Chapter 9 Revenues and Expenses ·······································································135
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9.1 Accrual Basis and Cash Basis··························································· 137
9.2 Measurement of Sales Revenue························································· 138
9.3 Merchandise Returns and Allowances ················································· 138
9.4 Cash and Trade Discounts ······························································· 139
9.5 Expenses ··················································································· 140
Core Words ···················································································· 142
Extended Reading ············································································ 143
Exercises ······················································································ 145
Chapter 10 Financial Statements············································································149
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10.1 Overview of Financial Statements ···················································· 150
10.2 Formats for Financial Statements ····················································· 152
Core Words ···················································································· 156
Extended Reading ············································································ 156
Exercises ······················································································ 158
Chapter 11 Auditing·································································································161
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11.1 Audit Framework········································································ 163
11.2 Professional Ethics and Codes of Conduct ·········································· 165
11.3 Standards of Reporting ································································· 167
Core Words ···················································································· 169
Extended Reading ············································································ 170
Exercises ······················································································ 172
