《會計學原理(高等學校十一五規劃教材)》(編者譚旭紅、劉淑花)為使高等院校的學生及會計實務工作人員更好地了解和掌握國際通用的會計語言而編寫，是一本既吸收西方會計理論與實務精華，又符合我國會計實踐的英文教材。書中介紹了會計總論、會計恆等式、記賬方法、會計的記賬程式、內部控制、現金及商品的核算及會計電算化等內容。本書的基本素材選自原版教材，但表達形式符合中國人的思維習慣，文中運用了大量的例題，深入淺出地闡述了會計的基本原理和方法。此外，《會計學原理(高等學校十一五規劃教材)》的每一章後還附有與主題相關的習題，供學生複習和練習之用，有助於提高學生的會計專業英語的閱讀理解能力與實務操作能力。
基本介紹
- 書名：高等學校十一五規劃教材:會計學原理
- 作者：譚旭紅 劉淑花
- 出版日期：2010年8月1日
- 語種：簡體中文
- ISBN：9787564607197, 756460719X
- 外文名：Principles of Accounting
- 出版社：中國礦業大學出版社
- 頁數：278頁
- 開本：16
內容簡介,圖書目錄,
內容簡介
推行雙語教學首先是教材的雙語化，為此編者譚旭紅、劉淑花在參考了大量歐美國家的大學會計原版教材的基礎上編寫了《會計學原理(高等學校十一五規劃教材)》。該教材的特點體現在三個方面：一是體系完整、結構合理，全書分為8章，以基礎會計為體系，主要內容包括會計的基本概念、會計平衡原理、借貸記賬方法、會計報表、電算化會計等，為學生提供了較全面的基礎知識。二是章節設計嚴謹、合理，書中每章都分成六部分——學習目標、課文、課後總結、專業辭彙、自測題和練習題。三是內容充實、實例豐富，每章課文在介紹會計基本理論與會計核算方法時，選用了大量的實例，這不僅有助於學生對會計概念與理論的理解，也有助於提高學生分析問題和解決問題的實踐能力。
本書由譚旭紅、劉淑花任主編，章金霞、張倩任副主編，主編負責構思全書框架結構、制訂編寫大綱並總纂定稿。
本書由譚旭紅、劉淑花任主編，章金霞、張倩任副主編，主編負責構思全書框架結構、制訂編寫大綱並總纂定稿。
圖書目錄
Chapter 1 Introduction to Accounting
1.1 Basic Concepts
1.2 Accounting Assumptions and Accounting Principles
1.3 Financial Accounting Measurement Bases
Summary
Accounting Vocabulary
Self-Study Questions
Chapter 2 Accounting Equation
2.1 Accounting Elements
2.2 Accounting Equation
2.3 Financial Statements
Summary
Accounting Vocabulary
Self-Study Questions
Exercises
Chapter 3 Accounting Methods
3.1 The Account
3.2 The Double-Entry System of Accounting
3.3 Debits and Credits
Summary
Accounting Vocabulary
Self-Study Questions
Exercises
Chapter 4 Recording Process
4.1 Journal
4.2 Ledger
4.3 Trial Balance
Summary
Accounting Vocabulary
Self-Study Questions
Exercises
Chapter 5 The Adjustment and Closing Process
5.1 Accounting Basis
5.2 Adjusting Entries
5.3 The Adjusted Trial Balance and Financial Statement
5.4 Closing Entries
Appendix:Alternative Treatment of Accounting for Prepaid
Expense and Unearned Revenues
Summary
Accounting Vocabulary
Self-Study Questions
Exercises
Chapter 6 Internal Control and Cash
6.1 Internal Control
6.2 Cash Control
6.3 The Bank Account as a Control Device
6.4 Internal Control over Cash Receipts and Cash Payments .-
6.5 Budget and Reporting Cash
Summary
Accounting Vocabulary
Self-Study Questions
Exercises
Chapter 7 Accounting for Merchandising Operations
7.1 Merchandising operations
7.2 Accounting for Inventory under the Perpetual System
7.3 Accounting for Inventory under the Periodic System
Summary
Accounting Vocabulary
Self-Study Questions ~
Exercises
Chapter 8 Accounting Information Systems
8.1 Basic Concepts of Accounting Information Systems
8.2 Subsidiary Ledgers
8.3 Special Journals
8.4 Effects of Special Journals on General Journal
Summary
Accounting Vocabulary
Self-Study Questions
Exercises
References
1.1 Basic Concepts
1.2 Accounting Assumptions and Accounting Principles
1.3 Financial Accounting Measurement Bases
Summary
Accounting Vocabulary
Self-Study Questions
Chapter 2 Accounting Equation
2.1 Accounting Elements
2.2 Accounting Equation
2.3 Financial Statements
Summary
Accounting Vocabulary
Self-Study Questions
Exercises
Chapter 3 Accounting Methods
3.1 The Account
3.2 The Double-Entry System of Accounting
3.3 Debits and Credits
Summary
Accounting Vocabulary
Self-Study Questions
Exercises
Chapter 4 Recording Process
4.1 Journal
4.2 Ledger
4.3 Trial Balance
Summary
Accounting Vocabulary
Self-Study Questions
Exercises
Chapter 5 The Adjustment and Closing Process
5.1 Accounting Basis
5.2 Adjusting Entries
5.3 The Adjusted Trial Balance and Financial Statement
5.4 Closing Entries
Appendix:Alternative Treatment of Accounting for Prepaid
Expense and Unearned Revenues
Summary
Accounting Vocabulary
Self-Study Questions
Exercises
Chapter 6 Internal Control and Cash
6.1 Internal Control
6.2 Cash Control
6.3 The Bank Account as a Control Device
6.4 Internal Control over Cash Receipts and Cash Payments .-
6.5 Budget and Reporting Cash
Summary
Accounting Vocabulary
Self-Study Questions
Exercises
Chapter 7 Accounting for Merchandising Operations
7.1 Merchandising operations
7.2 Accounting for Inventory under the Perpetual System
7.3 Accounting for Inventory under the Periodic System
Summary
Accounting Vocabulary
Self-Study Questions ~
Exercises
Chapter 8 Accounting Information Systems
8.1 Basic Concepts of Accounting Information Systems
8.2 Subsidiary Ledgers
8.3 Special Journals
8.4 Effects of Special Journals on General Journal
Summary
Accounting Vocabulary
Self-Study Questions
Exercises
References
