書籍信息,內容簡介,圖書目錄,
書籍信息
書名：會計英語 | |
作者： 劉鑫，劉瑩瑩 | 責編：李廣鑫 |
I S B N：978-7-5603-4090-6 | 定價：24.80元 |
出版日期：2013.6 | 開本：16 |
所屬叢書：套用型本科院校“十二五”規劃教材 | 頁數：195 |
圖書分類：L.套用型本科院校規劃教材 | 中圖分類：語言、文字 |
內容簡介
本書根據國際企業會計準則體系及會計改革的最新成果編寫，共分為10個單元，主要內容包括會計概述、企業組織形式、財務報表、會計循環、流動資產、非流動資產、流動負債、非流動負債、所有者權益和財務報表分析等。每個單元都結合授課對象及本課程的特點對重點內容進行講解，可培養學生的分析能力和綜合運用知識能力。
本書適合套用型本科院校財會專業學生、教師及愛好者學習使用。
圖書目錄
Unit One Introduction to Accounting
1.1 Definition of Accounting
1.2 Users and Classifications of Accounting
1.3 Accounting Assumptions and Principles
1.4 Accounting Elements & Accounting Equation
1.5 Recording Business Transactions:Double-Entry System
Exercises
Unit Two Forms of Business Ownership
2.1 Sole Propietorships
2.2 Partnerships
2.3 Corporations
2.4 Sole Proprietorship and Partnership Accounting
2.5 Accounting for Stock Transactions and Dividends
Exercises
Unit Three Financial Statements
3.1 Definition
3.2 Purpose of Financial Statements by Business Entities
3.3 Balance Sheet
3.4 Income Statement
3.5 Retained Earnings Statement
3.6 Cash Flow Statement
3.7 Relationship of Financial Statements
Exercises
Unit Four Accounting Cycle
4.1 Journals & Ledgers
4.2 Trial Balance
4.3 Adjusting Entries
4.4 Closing Entries
4.5 Adjusted Trial Balance
Exercises
Unit Five Current Assets
5.1 Cash and Cash Equivalents
5.2 Accounts Receivable
5.3 Inventory
Exercises
Unit Six Non-Current Assets
6.1 Long-term Investment
6.2 Fixed Assets
6.3 Intangible Assets
Exercises
Unit Seven Current Liabilities
7.1 Conceptual Overview of Liabilities
7.2 Definition and Classification of Current Liabilities
7.3 Accounting for Determinable Current Liabilities
7.4 Accounting for Current Liabilities Dependant on OperatingResults
7.5 Accounting for Contingent Liabilities
Exercises
Unit Eight Non-Current Liabilities
8.1 Definition of Non-Current Liabilities
8.2 Time Value of Money
8.3 Bonds Payable
Exercises
Unit Nine Owners' Equity
9.1 Shareholders' Rights and Privileges
9.2 Accounting for Stock Issues
9.3 Treasury Stock
9.4 Retained Earnings
Exercises
Unit Ten Financial Statement Analysis
10.1 Horizontal Analysis
10.2 Vertical Analysis
10.3 Ration Analysis
Exercises
Solution of Exercises
Appendix Causes of International Differences
REFERENCES
