會計英語 | 被動收入的投資秘訣 - 2024年6月

會計英語

作者:葛軍
出版社:科學
出版日期:2005年09月01日
ISBN:7030316673
語言:繁體中文

由葛軍主編的《會計英語(第2版)》以現代會計理論的最新研究成果和國際會計准則為指導,以西方財務會計體系為基礎,結合我國會計實踐工作,將國內外財務會計教學內容相結合,綜述了會計的含義、會計產生與發展、會計信息的使用、會計職業、管理會計與財務會計的差異、會計職業道德等基本知識;從會計專業的角度,全面系統地闡述了會計核算的基本經濟業務、基本方法、基本程序和基奉技能,概括介紹了會計分析的方法及運用,並對會計的最新發展動態、會計准則的制定以及公認會計原則等基本知識做了簡明扼要的介紹。 《會計英語(第2版)》內容包括會計介紹,會計基礎知識(會計恆等式與賬戶、交易記錄、基本會計報表、損益計量、會計循環、分類賬與日記賬等),資產、負債、所有者權益的具體核算,財務報表的編制與分析等。 《會計英語(第2版)》不僅可以作為高等院校會計專業本科和其他經濟管理類本科「專業英語」課程的教材,也可作為在職會計人員和經濟管理人員的自學參考書。

Part One Fundamental Accounting Chapter I An Introduction to Accounting  1.1 The Nature of Accounting  1.2 The History and Development of Accounting  1.3 Users of Accounting Information  1.4 Accounting Profession  1.5 Financial Accounting and Managerial Accounting  1.5.1 Managerial accounting  1.5.2 Financial accounting  1.5.3 Managerial accounting versus financial accounting  1.6 Ethics and Accounting  1.6.1 Ethics in Business  1.6.2 Ethics in Your Future Career  Stunmary of Learning Objectives  Accounting Vocabulary  Notes to the Text  Reading Material  Assignment Material Chapter 2 The Accounting Equation and theAccount  2.1 Types of Business Organizations  2.2 The Accounting Equation  2.3 The Effects of Business Transactions on the Accounting Equation ..  2.4 The Account  2.4.1 The TAccount  2.4.2 Management’’s Use of Accounts  2.4.3 The Ledger  2.4.4 Types of Commonly Used Accounts  2.4.5 Titles of Accounts  Summary of Learning Objectives  Accounting Vocabulary  Notes to the Text  Reading Material  Assignment Material Chapter 3 Recording Business Transactions  3.1 Double-Entry Bookkeeping  3.2 Recording Business Transaction  3.2.1 Recording Transactions in Journals  3.2.2 Posting from the Journal to the Ledger  3.3 Illustrative Problem  3.4 The Trial Balance  Summary of Learning Objectives  Accounting Vocabulary  Notes to the Text  Reading Material  Assignment Material Chapter 4 Basic Financial Statements  4.1 Financial Statements  4.1.1 The Balance Sheet  4.1.2 The Income Statement  4.1.3 The Statement of Owner’’s Equity  4.1.4 The Statement of Changes in Financial Position  4.1.5 Relationship of the Financial Statements  4.2 The Balance Sheet  4.2.1 Classification of Assets and Liabilities  4.2.2 Formats of Balance Sheet  4.2.3 Current Ratio and Debt Ratio  4.3 The Income Statement  4.3.1 Formats of Income Statement  4.3.2 Gross Margin Percentage and Inventory Turnover  Summary of Learning Objectives  Accounting Vocabulary  Notes to the Text …… Chapter 5 The Measurement of Business lncome Chapter 6 Completing the Accounting Cycle(Ⅰ) Chapter 7 Completing the Accounting Cycle(Ⅱ) Chapter 8 Ledgers and JournalsPart Two Financial Accounting Chapter 9 Cash and Internal Control Chapter 10 Accounts Receivable and Notes Receivable Chapter 11 Accounting for Inventory Chapter 12 Non-current Assets and Intangible Assets Chapter 13 Current Liabilities and Payroll Accounting Chapter 14 Non-current Liabilities Chapter 15 Shareholder’’s EquityPart Three Analysis of Accounting Information Chapter 16 Preparing and Using the Financial Statements Chapter 17 Financial Statement AnalysisAppendix Appendix Ⅰ: How to Read Original English Textbook of Accounting Appendix Ⅱ: Refence Versions for Reading Materials Appendix Ⅲ: Answers to Assignment Material Appendix Ⅳ: Recommended Websites of Accounting Appendix Ⅴ: A List of Reference Book


相關書籍