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會計英語 版權信息
- ISBN：9787302500353
- 條形碼：9787302500353 ; 978-7-302-50035-3
- 裝幀：一般膠版紙
- 冊數：暫無
- 重量：暫無
- 所屬分類：>
會計英語 本書特色
《會計英語》各章的獨立性和全書的系統性相結合。每章集中介紹一個財務知識點，各章自成體系，可以單獨講授。各章中都有實例說明；各章所研究的財務知識點聯系起來構成完整的財務知識體系，全書是一個有機整體。 下載課件、獲取課件密碼、各種資源包以及人工客服，請關注清華社官方微信服務號qhdxcbs_js，一站式幫您解決各種圖書問題。
會計英語 內容簡介
《會計英語/高職高專會計專業規劃教材》共有九章，分別從知識概述、會計等式和復式記賬、會計循環、流動資產、非流動資產、負債、所有者權益、財務報表及財務報表分析等方面展開介紹，每章集中介紹一個財務知識點，都有實例說明。各章自成體系，可以單獨講授。各章所研究的財務知識點聯系起來構成完整的財務知識體系，全書是一個有機整體。 《會計英語/高職高專會計專業規劃教材》簡明通俗，是一本實用性較強的教學和自學用書，適合高職高專及在職人員在校學習，可用于財經院校、綜合性大學在職繼續教育和自學參考，也可供研究人員和實際工作者學習之用。
會計英語 目錄
Chapter One The Introduction ofAccounting
1．1 Introduction
1．2 The Users of Accounting Information
1．2．1 External Information Users
1．2．2 Internal Information Users
1．3 The Accounting Process
1．4 Basic Accounting Principles
1．4．1 Accrual Principle
1．4．2 Conservatism Principle
1．4．3 Consistency Principle
1．4．4 Cost Principle
1．4．5 Economic Entity Principle
1．4．6 Full Disclosure Principle
1．4．7 Going Concern Principle
1．4．8 Matching Principle
1．4．9 Materiality Principle
1．4．1 0Monetary Unit Principle
1．4．1 1Reliability Principle
1．4．1 2Revenue Recognition Principle
1．4．1 3Time Period Principle
1．5 Financial Statements
1．5．1 Balance Sheet
1．5．2 Income Statement
1．5．3 CashFlow Statement
1．5．4 The Statement of Changes in Equity
Words and Expressions
Notes
Supplementary Reading
Chapter Two Accounting Equation and Double EntryAccounting
2．1 lntmductinn
2．2 Accounting Equation
2．3 Double Entry Accounting
2．3．1 Debits and Credits in Common Accounting Transactions
2．3．2 Examples of Double Entry Accounting
Words and Expressions
Notes
Supplementary Reading
Chapter Three Accounting Cycle
3．1 Introduction
3．2 Identify Transactions or Events to Be Recorded
3．3 JournalizeTransactions and Events
3．4 Posting from Journal to Ledger
3．5 Prepare Unadjusted Trial Balance
3．6 Journalize andPost Adjusting Journal Entries
3．7 Prepare Adjusted Trial Balance
3．8 Prepare Financial Statements
3．9 Journalize and Post Closing Entries
3．1 0Prepare Post-closing Trial Balance
Words and Expressions
Notes
Supplementary Reading
Chapter Four Current Assets
4．1 Introduction
4．2 Cash and Cash Equivalent
4．3 Receivable
4．3．1 Accounts Receivable
4．3．2 Notes Receivable
4．4 Allowance Method
4．5 Inventory
4．5．1 Periodic Inventory System
4．5．2 Perpetual Inventory System
4．5．3 Inventory Measurement
Words and Expressions
Notes
Supplementary Reading
Chapter Five Non-current Assets
5．1 Introduction
5．2 Plant Assets
5．2．1 Measuring the Cost of Long-term Assets
5．2．2 Depreciation
5．2．3 Changing the Salvage Value of Depreciable Assets
5．3 Intangible Assets
5．3．1 Goodwill
5．3．2 Patent
5．3．3 Trademark and Trade Name
5．3．4 Franchise
5．3．5 Copyright
Words and Expressions
Notes
Supplementary Reading
Chapter Six Liabilities
6．1 Introduction
6．2 Current Liabilities
6．2．1 Accounts Payable
6．2．2 Notes Payable
6．2．3 Accrued Expenses
6．2．4 Unearned Revenue
6．2．5 The Current portion of Long-term Debt
6．2．6 Contingent Liabilities
6．3 Long-term Liabilities
6．3．1 Accrued Interest
6．3．2 Bonds Issued at Par with No Accrued Interest
6．3．3 Bonds Issued at Par with Accrued Interest
Words and Expressions
Notes
Supplementary Reading
Chapter Seven Owner's Equity
7．1 Introduetion
7．2 Stock
7．2．1 Common Stock
7．2．2 Preferred Stock
7．3 Shareholder's Equity
7．3．1 Paid-in Capital
7．3．2 Retained Earnings
7．4 Dividends
7．4．1 Cash Dividends
7．4．2 Stock Dividends
7．4．3 Stock Split
Words and Expressions
NotesI
Supplementary Reading
Chapter Eight Financial Statements
8．1 Introduction
8．2 Balance Sheet
8．3 Income Statement
8．3．1 TheMultiple-step Income Statement
8．3．2 The Single-step Income Statement
8．4 Cash flow Statement
8．4．1 Definition of Cash
8．4．2 Classificatioxl of Cash Flows
8．4．3 Basic Approach to Preparation
Words and Expressions
Notes
Supplementary Reading
Chapter Nine Analysis of Financial Statements
9．1 Introduction
9．2 Four Widely Used Analytical Techniques
9．2．1 Dollar and Percentage Changes
9．2．2 Trend Percentages
9．2．3 Component Percentages
9．2．4 Ratios
9．3 Limitations of Financial Ratio Analysis
Words and Expressions
Notes
Supplementary Reading
參考文獻
1．1 Introduction
1．2 The Users of Accounting Information
1．2．1 External Information Users
1．2．2 Internal Information Users
1．3 The Accounting Process
1．4 Basic Accounting Principles
1．4．1 Accrual Principle
1．4．2 Conservatism Principle
1．4．3 Consistency Principle
1．4．4 Cost Principle
1．4．5 Economic Entity Principle
1．4．6 Full Disclosure Principle
1．4．7 Going Concern Principle
1．4．8 Matching Principle
1．4．9 Materiality Principle
1．4．1 0Monetary Unit Principle
1．4．1 1Reliability Principle
1．4．1 2Revenue Recognition Principle
1．4．1 3Time Period Principle
1．5 Financial Statements
1．5．1 Balance Sheet
1．5．2 Income Statement
1．5．3 CashFlow Statement
1．5．4 The Statement of Changes in Equity
Words and Expressions
Notes
Supplementary Reading
Chapter Two Accounting Equation and Double EntryAccounting
2．1 lntmductinn
2．2 Accounting Equation
2．3 Double Entry Accounting
2．3．1 Debits and Credits in Common Accounting Transactions
2．3．2 Examples of Double Entry Accounting
Words and Expressions
Notes
Supplementary Reading
Chapter Three Accounting Cycle
3．1 Introduction
3．2 Identify Transactions or Events to Be Recorded
3．3 JournalizeTransactions and Events
3．4 Posting from Journal to Ledger
3．5 Prepare Unadjusted Trial Balance
3．6 Journalize andPost Adjusting Journal Entries
3．7 Prepare Adjusted Trial Balance
3．8 Prepare Financial Statements
3．9 Journalize and Post Closing Entries
3．1 0Prepare Post-closing Trial Balance
Words and Expressions
Notes
Supplementary Reading
Chapter Four Current Assets
4．1 Introduction
4．2 Cash and Cash Equivalent
4．3 Receivable
4．3．1 Accounts Receivable
4．3．2 Notes Receivable
4．4 Allowance Method
4．5 Inventory
4．5．1 Periodic Inventory System
4．5．2 Perpetual Inventory System
4．5．3 Inventory Measurement
Words and Expressions
Notes
Supplementary Reading
Chapter Five Non-current Assets
5．1 Introduction
5．2 Plant Assets
5．2．1 Measuring the Cost of Long-term Assets
5．2．2 Depreciation
5．2．3 Changing the Salvage Value of Depreciable Assets
5．3 Intangible Assets
5．3．1 Goodwill
5．3．2 Patent
5．3．3 Trademark and Trade Name
5．3．4 Franchise
5．3．5 Copyright
Words and Expressions
Notes
Supplementary Reading
Chapter Six Liabilities
6．1 Introduction
6．2 Current Liabilities
6．2．1 Accounts Payable
6．2．2 Notes Payable
6．2．3 Accrued Expenses
6．2．4 Unearned Revenue
6．2．5 The Current portion of Long-term Debt
6．2．6 Contingent Liabilities
6．3 Long-term Liabilities
6．3．1 Accrued Interest
6．3．2 Bonds Issued at Par with No Accrued Interest
6．3．3 Bonds Issued at Par with Accrued Interest
Words and Expressions
Notes
Supplementary Reading
Chapter Seven Owner's Equity
7．1 Introduetion
7．2 Stock
7．2．1 Common Stock
7．2．2 Preferred Stock
7．3 Shareholder's Equity
7．3．1 Paid-in Capital
7．3．2 Retained Earnings
7．4 Dividends
7．4．1 Cash Dividends
7．4．2 Stock Dividends
7．4．3 Stock Split
Words and Expressions
NotesI
Supplementary Reading
Chapter Eight Financial Statements
8．1 Introduction
8．2 Balance Sheet
8．3 Income Statement
8．3．1 TheMultiple-step Income Statement
8．3．2 The Single-step Income Statement
8．4 Cash flow Statement
8．4．1 Definition of Cash
8．4．2 Classificatioxl of Cash Flows
8．4．3 Basic Approach to Preparation
Words and Expressions
Notes
Supplementary Reading
Chapter Nine Analysis of Financial Statements
9．1 Introduction
9．2 Four Widely Used Analytical Techniques
9．2．1 Dollar and Percentage Changes
9．2．2 Trend Percentages
9．2．3 Component Percentages
9．2．4 Ratios
9．3 Limitations of Financial Ratio Analysis
Words and Expressions
Notes
Supplementary Reading
參考文獻
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