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中醫(yī)內(nèi)科學(xué)·全國(guó)中醫(yī)藥行業(yè)高等教育“十四五”規(guī)劃教材
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會(huì)計(jì)專業(yè)英語(yǔ) 版權(quán)信息
- ISBN：9787566103802
- 條形碼：9787566103802 ; 978-7-5661-0380-2
- 裝幀：一般膠版紙
- 冊(cè)數(shù)：暫無(wú)
- 重量：暫無(wú)
- 所屬分類：>
會(huì)計(jì)專業(yè)英語(yǔ) 內(nèi)容簡(jiǎn)介
《高等學(xué)校"十二五"規(guī)劃教材?經(jīng)濟(jì)管理類:會(huì)計(jì)專業(yè)英語(yǔ)》以我國(guó)*新的會(huì)計(jì)準(zhǔn)則為基礎(chǔ)，兼顧國(guó)際會(huì)計(jì)準(zhǔn)則和其他國(guó)家準(zhǔn)則，適應(yīng)目前我國(guó)經(jīng)濟(jì)管理人才培養(yǎng)的需要，用英語(yǔ)對(duì)會(huì)計(jì)的基本理論、會(huì)計(jì)循環(huán)及會(huì)計(jì)要素的確認(rèn)、計(jì)量和報(bào)告進(jìn)行了闡述。全書共分為17章，教學(xué)內(nèi)容安排合理，克服了目前國(guó)外引進(jìn)的原版教材篇幅大、價(jià)格高等不適合學(xué)習(xí)的缺點(diǎn)。《高等學(xué)校"十二五"規(guī)劃教材?經(jīng)濟(jì)管理類:會(huì)計(jì)專業(yè)英語(yǔ)》注重學(xué)生的能力培養(yǎng)和學(xué)習(xí)的積極性、主動(dòng)性的提高，為方便學(xué)生的學(xué)習(xí)，每章都附有學(xué)習(xí)目標(biāo)、詞匯、復(fù)習(xí)思考題等。
會(huì)計(jì)專業(yè)英語(yǔ) 目錄
part 1 accounting introductions會(huì)計(jì)總論
unit 1 accounting and its environment會(huì)計(jì)與會(huì)計(jì)環(huán)境
1.1nature and content of accounting
1.2 objectives of financial reporting
unit 2 accounting concepts and basic conventions會(huì)計(jì)概念與基本慣例
2.1 accounting is an information system
2.2 conventions of accounting
unit 3 accounting elements and accountingequation會(huì)計(jì)要素與會(huì)計(jì)等式
3.1 accounting elements
3.2 accounting equation
unit 4 accounts aid double-entry bookkeepingsystem賬戶與復(fù)式記賬法
4.1the account
4.2 double-entry bookkeeping system
unit 5 ledgers and journals分類賬與日記賬
5.1ledgers
5.2 journals
urut 6 recording transactions illustration記錄交易實(shí)例
6.1 illustrative problem ⅰ
6.2 illustrative problemⅱ
unit 7 the accounting cycle會(huì)計(jì)循環(huán)
7.1 fundamentals and analyze transactions
7.2 record the transactions in journal
7.3 post to ledger accounts
7.4 prepare a trial balance
7.5 make adjusting entries
7.6 prepare financial statements
7.7 journalize and post closing entries
7.8 prepared closed trial balance
unit 8 financial statements財(cái)務(wù)報(bào)表
8.1 introduction to financial statements
8.2 the balance sheet
8.3 the income statement
8.4 the cash flow statement
part 2 financial accounting財(cái)務(wù)會(huì)計(jì)
urut 9 assets（i）-current assets資產(chǎn)（ⅰ）-流動(dòng)資產(chǎn)
9.1 internal control and cash
9.2 receivables
9.3 inventory（ⅰ）
9.4 inventory（ⅱ）
unit 10 assets（ⅱ）-noncurrent assets資產(chǎn)（ⅱ）-非流動(dòng)資產(chǎn)
10.1 plant and equipment
10.2 intangible assets
10.3 long-term investment
unit 11 liabilities負(fù)債
11.1 current liabilities
11.2 long-term liabilities
unit 12 stockholders' equity股東權(quán)益
12.1 introduction of stockholders' equity
12.2 stock
urut 13 performance業(yè)績(jī)
13.1 revenue
13.2 expenses
unit 14 financial statement analysis財(cái)務(wù)報(bào)表分析
14.1 framework for financial statement analysis
14.2 techniques of analysis
14.3 ratio analysis
part 3 cost and management accounting成本與管理會(huì)計(jì)
unit 15 costs analysis成本分析
15.1 introduction of cost accounting
15.2 cost behavior
15.3 cost-volume-profit analysis
urut 16 cost method成本法
16.1 job order costing
16.2 process costing
16.3 activity-based costing （abc）
16.4 standard costing
unit 17 budgeting and budgeting control預(yù)算及預(yù)算控制
17.1 budgeting and planning
17.2 the budgets-setting process
17.3 variance and budgeting control
參考文獻(xiàn)
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