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會(huì)計(jì)英語 版權(quán)信息
- ISBN：9787302500353
- 條形碼：9787302500353 ; 978-7-302-50035-3
- 裝幀：一般膠版紙
- 冊(cè)數(shù)：暫無
- 重量：暫無
- 所屬分類：>
會(huì)計(jì)英語 本書特色
《會(huì)計(jì)英語》各章的獨(dú)立性和全書的系統(tǒng)性相結(jié)合。每章集中介紹一個(gè)財(cái)務(wù)知識(shí)點(diǎn)，各章自成體系，可以單獨(dú)講授。各章中都有實(shí)例說明；各章所研究的財(cái)務(wù)知識(shí)點(diǎn)聯(lián)系起來構(gòu)成完整的財(cái)務(wù)知識(shí)體系，全書是一個(gè)有機(jī)整體。 下載課件、獲取課件密碼、各種資源包以及人工客服，請(qǐng)關(guān)注清華社官方微信服務(wù)號(hào)qhdxcbs_js，一站式幫您解決各種圖書問題。
會(huì)計(jì)英語 內(nèi)容簡介
《會(huì)計(jì)英語/高職高專會(huì)計(jì)專業(yè)規(guī)劃教材》共有九章，分別從知識(shí)概述、會(huì)計(jì)等式和復(fù)式記賬、會(huì)計(jì)循環(huán)、流動(dòng)資產(chǎn)、非流動(dòng)資產(chǎn)、負(fù)債、所有者權(quán)益、財(cái)務(wù)報(bào)表及財(cái)務(wù)報(bào)表分析等方面展開介紹，每章集中介紹一個(gè)財(cái)務(wù)知識(shí)點(diǎn)，都有實(shí)例說明。各章自成體系，可以單獨(dú)講授。各章所研究的財(cái)務(wù)知識(shí)點(diǎn)聯(lián)系起來構(gòu)成完整的財(cái)務(wù)知識(shí)體系，全書是一個(gè)有機(jī)整體。 《會(huì)計(jì)英語/高職高專會(huì)計(jì)專業(yè)規(guī)劃教材》簡明通俗，是一本實(shí)用性較強(qiáng)的教學(xué)和自學(xué)用書，適合高職高專及在職人員在校學(xué)習(xí)，可用于財(cái)經(jīng)院校、綜合性大學(xué)在職繼續(xù)教育和自學(xué)參考，也可供研究人員和實(shí)際工作者學(xué)習(xí)之用。
會(huì)計(jì)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(xiàn)
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(xiàn)
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