《會計英語》是一本為財經類專業會計英語教學而編寫的專業教材，內容涉及基礎會計理論、財務會計、財務管理、審計的主要內容。全書共由五部分組成，第一部分為會計原則和複式記賬法，第二部分為主要經濟業務的記錄，第三部分為報表編制與分析，第四部分為財務基礎，第五部分為審計。書中每章後面附有辭彙表、練習題或者實務案例，便於廣大讀者學習使用。
基本介紹
- 書名：財會精品系列教材•會計英語
- 出版社：山東人民出版社
- 頁數：329頁
- 開本：16
- 定價：31.00
- 作者：孫文剛 王莉
- 出版日期：2009年2月1日
- 語種：簡體中文, 英語
- ISBN：9787209046411
- 品牌：山東人民出版社
內容簡介,圖書目錄,文摘,序言,
內容簡介
《會計英語》由山東人民出版社出版。
圖書目錄
PART ONE：PRINCIPLES OF ACCOUNTING AND THE DOUBLE-ENTRY
SYSTEM
CHAPTER 1 PRINCIPLES OF ACCOUNTING
1.1 Types of Business Organizations
1.2 The Role of Accounting in Business
1.3 Introduction to Financial Statements
1.4 The Framework for the Preparation and Presentation of Financial Statements
1.5 The Objective of Financial Statements
1.6 Underlying Assumptions
1.7 Qualitative Characteristics of Financial Statements
1.8 The Elements of Financial Statements
1.9 Recognition of the Elements of Financial Statements
1.10 Measurement of the Elements of Financial Statements
Chapter Review
Vocabulary
Questions
CHAPTER 2 THE ACCOUNTING CYCLE
2.1 Accounting Cycle
2.2 Analyze Business Transactions
2.3 Journalize the Transactions
2.4 Post to Ledger Accounts
2.5 Prepare a Trial Balance
2.6 Journalize and Post Adjusting Entries
2.7 Prepare an Adjusted Trial Balance
2.8 Prepare Financial Statements
2.9 Journalize and Post Closing Entries
2.10 Prepare a Post-Closing Trial Balance
Chapter Review
Vocabulary
Exercise
PART TWO: RECORDING TRANSACTIONS AND EVENTS
CHAPTER 3 CURRENT ASSETS
3.1 Cash
3.2 Trading Securities
3.3 Receivables
3.4 Inventory
Chapter Review
Vocabulary
Questions and Exercises
CHAPTER 4 NON-CURRENT ASSETS
4.1 Nature of Non-Current Assets
4.2 Acquisition of Property, Plant and Equipment
4.3 Depreciation of Property, Plant and Equipment
4.4 Disposal of Fixed Assets
4.5 Intangible Assets
Chapter Review
Vocabulary
Exercises
CHAPTER 5 LIABILITIES
5.1 The Current and Non-Current Liability Distincnon
5.2 Current Liabilities
5.3 Non-Current Liabilities
5.4 Provision and Contingent Liabilities
Chapter Review
Vocabulary
Exercises
CHAPTER 6 OWNERS' EQUITY
6.1 Advantages and Disadvantages of a Corporate Entity
6.2 Classification of Shares
6.3 Equity in Company
6.4 Accounting for Share Issues
6.5 Accounting for Retained Earnings
6.6 Accounting for Dividend
6.7 Accounting for Other Reserves
6.8 Accounting for Income Taxes by Companies
Chapter Review
Vocabulary
Exercises
PART THREE: PREPARING FINANCIAL STATEMENTS AND INTERPRETATIONS
CHAPTER 7 PREPARING FINANCIAL STATEMENTS
7.1 Revised Standard on Presentation of Financial Statements:a Joint Project of the FASB and IASB
7.2 Statement of Comprehensive Income
7.3 Statement of Changes in Equity
7.4 Statement of Financial Position
7.5 Statement of Cash Flows
Chapter Review
Vocabulary
Questions and Exercises
CHAPTER 8 FINANCIAL STATEMENTS INTERPRETATIONS
8.1 Standardized Financial Statement for Comparison Purpose
8.2 Ratio Computation and Interpretations
8.3 Using Financial Statement Information
Chapter Review
Vocabulary
Questions and Exercises
PART FOUR: FUNDAMENTALS OF FINANCE
CHAPTER 9 OVERVIEW OF FINANCE AND TIME VALUE OF MONEY
9.1 Overview of Finance
9.2 Time Value of Money
9.3 Annual Percentage Rate (APR) and Effective Annual Rate (EAR)
9.4 Annuity and Perpetuity
Chapter Review
Vocabulary
Questions and Exercises
CHAPTER 10 FINANCIAL MANAGEMENT DECISIONS AND AGENCY PROBLEM
10.1 Financial Management Decisions
10.2 Role of Financial Manager
10.3 Goal of Financial Management
10.4 Corporate Governance
10.5 Agency Problem and Solving Mechanism
Chapter Review
Vocabulary
Questions
CHAPTER 11 INVESTMENT DECISIONS
11.1 Major Investment Criteria Used in Capital Budgeting
11.2 Important Factors to Consider in Capital Budgeting
11.3 Pro Forma Statements and Estimated Cash Flow
Chapter Review
Vocabulary
Questions and Exercises
CHAPTER 12 FINANCING DECISIONS
12.1 Basic Features of Debt Security and Equity Security
12.2 Bond Valuation and Classification
12.3 Stock Classification and Valuation
12.4 Inflation and Interest Rate
Chapter Review
Vocabulary
Questions and Exercises
PART FIVE: AUDITING
CHAPTER 13 AN INTRODUCTION TO AUDITING
13.1 Definition of Auditing
13.2 Classification of Auditing
13.3 Other Special Types of Audits
13.4 Professional Code of Ethics
Chapter Review
Vocabulary
Case Study
SYSTEM
CHAPTER 1 PRINCIPLES OF ACCOUNTING
1.1 Types of Business Organizations
1.2 The Role of Accounting in Business
1.3 Introduction to Financial Statements
1.4 The Framework for the Preparation and Presentation of Financial Statements
1.5 The Objective of Financial Statements
1.6 Underlying Assumptions
1.7 Qualitative Characteristics of Financial Statements
1.8 The Elements of Financial Statements
1.9 Recognition of the Elements of Financial Statements
1.10 Measurement of the Elements of Financial Statements
Chapter Review
Vocabulary
Questions
CHAPTER 2 THE ACCOUNTING CYCLE
2.1 Accounting Cycle
2.2 Analyze Business Transactions
2.3 Journalize the Transactions
2.4 Post to Ledger Accounts
2.5 Prepare a Trial Balance
2.6 Journalize and Post Adjusting Entries
2.7 Prepare an Adjusted Trial Balance
2.8 Prepare Financial Statements
2.9 Journalize and Post Closing Entries
2.10 Prepare a Post-Closing Trial Balance
Chapter Review
Vocabulary
Exercise
PART TWO: RECORDING TRANSACTIONS AND EVENTS
CHAPTER 3 CURRENT ASSETS
3.1 Cash
3.2 Trading Securities
3.3 Receivables
3.4 Inventory
Chapter Review
Vocabulary
Questions and Exercises
CHAPTER 4 NON-CURRENT ASSETS
4.1 Nature of Non-Current Assets
4.2 Acquisition of Property, Plant and Equipment
4.3 Depreciation of Property, Plant and Equipment
4.4 Disposal of Fixed Assets
4.5 Intangible Assets
Chapter Review
Vocabulary
Exercises
CHAPTER 5 LIABILITIES
5.1 The Current and Non-Current Liability Distincnon
5.2 Current Liabilities
5.3 Non-Current Liabilities
5.4 Provision and Contingent Liabilities
Chapter Review
Vocabulary
Exercises
CHAPTER 6 OWNERS' EQUITY
6.1 Advantages and Disadvantages of a Corporate Entity
6.2 Classification of Shares
6.3 Equity in Company
6.4 Accounting for Share Issues
6.5 Accounting for Retained Earnings
6.6 Accounting for Dividend
6.7 Accounting for Other Reserves
6.8 Accounting for Income Taxes by Companies
Chapter Review
Vocabulary
Exercises
PART THREE: PREPARING FINANCIAL STATEMENTS AND INTERPRETATIONS
CHAPTER 7 PREPARING FINANCIAL STATEMENTS
7.1 Revised Standard on Presentation of Financial Statements:a Joint Project of the FASB and IASB
7.2 Statement of Comprehensive Income
7.3 Statement of Changes in Equity
7.4 Statement of Financial Position
7.5 Statement of Cash Flows
Chapter Review
Vocabulary
Questions and Exercises
CHAPTER 8 FINANCIAL STATEMENTS INTERPRETATIONS
8.1 Standardized Financial Statement for Comparison Purpose
8.2 Ratio Computation and Interpretations
8.3 Using Financial Statement Information
Chapter Review
Vocabulary
Questions and Exercises
PART FOUR: FUNDAMENTALS OF FINANCE
CHAPTER 9 OVERVIEW OF FINANCE AND TIME VALUE OF MONEY
9.1 Overview of Finance
9.2 Time Value of Money
9.3 Annual Percentage Rate (APR) and Effective Annual Rate (EAR)
9.4 Annuity and Perpetuity
Chapter Review
Vocabulary
Questions and Exercises
CHAPTER 10 FINANCIAL MANAGEMENT DECISIONS AND AGENCY PROBLEM
10.1 Financial Management Decisions
10.2 Role of Financial Manager
10.3 Goal of Financial Management
10.4 Corporate Governance
10.5 Agency Problem and Solving Mechanism
Chapter Review
Vocabulary
Questions
CHAPTER 11 INVESTMENT DECISIONS
11.1 Major Investment Criteria Used in Capital Budgeting
11.2 Important Factors to Consider in Capital Budgeting
11.3 Pro Forma Statements and Estimated Cash Flow
Chapter Review
Vocabulary
Questions and Exercises
CHAPTER 12 FINANCING DECISIONS
12.1 Basic Features of Debt Security and Equity Security
12.2 Bond Valuation and Classification
12.3 Stock Classification and Valuation
12.4 Inflation and Interest Rate
Chapter Review
Vocabulary
Questions and Exercises
PART FIVE: AUDITING
CHAPTER 13 AN INTRODUCTION TO AUDITING
13.1 Definition of Auditing
13.2 Classification of Auditing
13.3 Other Special Types of Audits
13.4 Professional Code of Ethics
Chapter Review
Vocabulary
Case Study
文摘
10.5 Agency Problem and Solving Mechanism
10.5.1 What is the Agency Problem
As we've discussed, financial managers in a corporation should act in the best interest of stockholders by taking actions that increase the values of the firm's stock While in practice, being the owners of the firm, shareholders rarely involve into the management. Especially in large modern corporations, there has been a diffuse and fragmented set of shareholders and control often lies in the hands of directors. Thus in many firms there is what is called a separation, or divorce, of ownership and control. The separation of ownership and control raises worries that the management team may pursue objectives attractive to them, but which are not necessarily beneficial to the shareholders. Here the relationship between stockholders and management is called an agency relationship. Such a relationship exists when the principal hires the agent to represent his or her interest.
In this relationship, there is a possibility of conflict of interests. This conflict is what is known as the principal-agent problem （agency problem）. Because of the separation of ownership and control, the agents may pursue their own goals sometime by sacrificing the principals' interest. The principals （i. e. the shareholders） have to find ways of ensuring that their agents （i. e. the managers） act in their interests.
For example, let's imagine this situation, you hire someone to sell your car and you agree to pay him a flat fee when he sells the car. The agent's incentive in this case is to make the sale, not necessarily to get the best price. Now we assume you pay a commission of 10 percent of the sales price instead of a flat fee, this problem might not exist. This example illustrates that the way an agent is compensated is one factor that affects agency problems.
10.5.1 What is the Agency Problem
As we've discussed, financial managers in a corporation should act in the best interest of stockholders by taking actions that increase the values of the firm's stock While in practice, being the owners of the firm, shareholders rarely involve into the management. Especially in large modern corporations, there has been a diffuse and fragmented set of shareholders and control often lies in the hands of directors. Thus in many firms there is what is called a separation, or divorce, of ownership and control. The separation of ownership and control raises worries that the management team may pursue objectives attractive to them, but which are not necessarily beneficial to the shareholders. Here the relationship between stockholders and management is called an agency relationship. Such a relationship exists when the principal hires the agent to represent his or her interest.
In this relationship, there is a possibility of conflict of interests. This conflict is what is known as the principal-agent problem （agency problem）. Because of the separation of ownership and control, the agents may pursue their own goals sometime by sacrificing the principals' interest. The principals （i. e. the shareholders） have to find ways of ensuring that their agents （i. e. the managers） act in their interests.
For example, let's imagine this situation, you hire someone to sell your car and you agree to pay him a flat fee when he sells the car. The agent's incentive in this case is to make the sale, not necessarily to get the best price. Now we assume you pay a commission of 10 percent of the sales price instead of a flat fee, this problem might not exist. This example illustrates that the way an agent is compensated is one factor that affects agency problems.
序言
本書是一本為財經類專業會計英語教學而編寫的專業教材，內容涉及基礎會計理論、財務會計、財務管理、審計的主要內容。全書共由五部分組成，第一部分為會計原則和複式記賬法，第二部分為主要經濟業務的記錄，第三部分為報表編制與分析，第四部分為財務基礎，第五部分為審計。書中每章後面附有辭彙表、練習題或者實務案例，便於廣大讀者學習使用。
作為會計英語教材，本書嘗試用英語講授會計的專業基礎知識。與以往同類的會計英語教材相比，本書具有以下幾點不同：第一，國內同類的會計英語教材往往僅局限於介紹會計業務的詳細處理，本書不僅介紹會計業務的處理，還相應地介紹了財務管理和審計的一些基本知識，便於讀者能全面閱讀財務報告，了解西方會計專業知識。第二，鑒於會計英語的教學對象主要是高年級學生，對會計專業知識已經有了一定的了解，因而本書著重介紹會計專業的知識要點，按照“精、新、實”的指導思想來組織編寫，以達到培養具有較高的套用技能和基本素質的高等套用型專門人才的目的。第三，由於各國文化、經濟、歷史背景不同，財務報表的列報以及賬戶名稱的使用千差萬別，本書主要根據國際會計準則和國際財務報告準則中常用的慣例和術語來進行編寫。
本書編者長期從事會計英語教學工作，絕大部分分別在英國、荷蘭、澳大利亞的高等院校接受過系統的會計學或者財務管理專業教育。書中各章的執筆人分工如下：第一、二、六章由王莉執筆，第三章由王兵執筆，第四、五章由雍潔執筆，第七、八、十一章由王雅執筆，第九、十、十二章由牛曉燕執筆，第十三至十六章由孫文剛執筆。
在本書寫作的過程中，我們學習和參考了大量的相關著作、教材和文獻，吸取和借鑑了同行的最新成果，謹向有關作者表示深深的謝意！本書的出版得到了山東人民出版社領導和編輯的大力支持，在此，向他們致以誠摯的謝意！由於編者水平有限與時間倉促，書中內容及其表述有不足之處，懇請廣大讀者批評指正！
作為會計英語教材，本書嘗試用英語講授會計的專業基礎知識。與以往同類的會計英語教材相比，本書具有以下幾點不同：第一，國內同類的會計英語教材往往僅局限於介紹會計業務的詳細處理，本書不僅介紹會計業務的處理，還相應地介紹了財務管理和審計的一些基本知識，便於讀者能全面閱讀財務報告，了解西方會計專業知識。第二，鑒於會計英語的教學對象主要是高年級學生，對會計專業知識已經有了一定的了解，因而本書著重介紹會計專業的知識要點，按照“精、新、實”的指導思想來組織編寫，以達到培養具有較高的套用技能和基本素質的高等套用型專門人才的目的。第三，由於各國文化、經濟、歷史背景不同，財務報表的列報以及賬戶名稱的使用千差萬別，本書主要根據國際會計準則和國際財務報告準則中常用的慣例和術語來進行編寫。
本書編者長期從事會計英語教學工作，絕大部分分別在英國、荷蘭、澳大利亞的高等院校接受過系統的會計學或者財務管理專業教育。書中各章的執筆人分工如下：第一、二、六章由王莉執筆，第三章由王兵執筆，第四、五章由雍潔執筆，第七、八、十一章由王雅執筆，第九、十、十二章由牛曉燕執筆，第十三至十六章由孫文剛執筆。
在本書寫作的過程中，我們學習和參考了大量的相關著作、教材和文獻，吸取和借鑑了同行的最新成果，謹向有關作者表示深深的謝意！本書的出版得到了山東人民出版社領導和編輯的大力支持，在此，向他們致以誠摯的謝意！由於編者水平有限與時間倉促，書中內容及其表述有不足之處，懇請廣大讀者批評指正！
