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財(cái)務(wù)會(huì)計(jì) 版權(quán)信息
- ISBN：9787121350191
- 條形碼：9787121350191 ; 978-7-121-35019-1
- 裝幀：一般膠版紙
- 冊(cè)數(shù)：暫無(wú)
- 重量：暫無(wú)
- 所屬分類(lèi)：>>
財(cái)務(wù)會(huì)計(jì) 內(nèi)容簡(jiǎn)介
《財(cái)務(wù)會(huì)計(jì)/ACCA中英雙語(yǔ)解析叢書(shū)》為中英文雙語(yǔ)圖書(shū)，開(kāi)創(chuàng)性地采用全息講授的方式，有效地解決了學(xué)生在學(xué)習(xí)財(cái)務(wù)會(huì)計(jì)課程中入門(mén)難以及對(duì)賬面業(yè)務(wù)操作不熟練的問(wèn)題。《財(cái)務(wù)會(huì)計(jì)/ACCA中英雙語(yǔ)解析叢書(shū)》注重對(duì)財(cái)務(wù)會(huì)計(jì)基本理論的闡述，以及對(duì)基于國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則下具體會(huì)計(jì)事項(xiàng)的處理，較為全面地介紹了企業(yè)會(huì)計(jì)核算的基本理論與方法。在編寫(xiě)過(guò)程中突出理論基礎(chǔ)，加強(qiáng)其實(shí)用性和可讀性。《財(cái)務(wù)會(huì)計(jì)/ACCA中英雙語(yǔ)解析叢書(shū)》既可作為ACCA·Financial Accounting科目學(xué)習(xí)及備考用書(shū)，也可作為其他有意愿了解國(guó)際財(cái)務(wù)知識(shí)人士的入門(mén)參考用書(shū)。
財(cái)務(wù)會(huì)計(jì) 目錄
Part A The context and purpose of financial reporting 財(cái)務(wù)報(bào)告的背景與目的
Chapter 1 Introduction to financial accounting 財(cái)務(wù)會(huì)計(jì)概述
Chapter 2 The regulatory framework 監(jiān)管架構(gòu)
Part B The qualitative characteristics of financial information 財(cái)務(wù)信息的性質(zhì)特點(diǎn)
Chapter 3 The conceptual framework 財(cái)務(wù)報(bào)告概念框架
Part C The use of double-entry and accounting systems 復(fù)式記賬的應(yīng)用和會(huì)計(jì)系統(tǒng)
Chapter 4 Double-entry bookkeeping 復(fù)式記賬法
Chapter 5 Accounting process 賬務(wù)處理流程
Part D Recording transactions and events 經(jīng)濟(jì)業(yè)務(wù)和經(jīng)濟(jì)事項(xiàng)的會(huì)計(jì)記錄
Chapter 6 Sales and purchases 銷(xiāo)售與采購(gòu)
Chapter 7 Inventory 存貨
Chapter 8 Tangible non-current assets 非流動(dòng)資產(chǎn)——固定資產(chǎn)
Chapter 9 Intangible non-current assets 非流動(dòng)資產(chǎn)——無(wú)形資產(chǎn)
Chapter 10 Accrual and prepayments 應(yīng)計(jì)和預(yù)付
Chapter 11 Irrecoverable debts and allowance for receivables 壞賬及壞賬準(zhǔn)備
Chapter 12 Provision and contingencies 預(yù)計(jì)負(fù)債和或有事項(xiàng)
Chapter 13 Company equity（capital structure） 公司股權(quán)結(jié)構(gòu)
Part E Preparing a trial balance 編制試算平衡表
Chapter 14 Trial balance 試算平衡表簡(jiǎn)介
Chapter 15 Petty cash and bank reconciliation 備用金和銀行存款余額調(diào)節(jié)
Chapter 16 Control account and reconciliation 控制賬戶(hù)及調(diào)節(jié)
Part F Preparing basic financial statements 編制基本財(cái)務(wù)報(bào)表
Chapter 17 Year-end adjustments and financial statements 年終調(diào)整和財(cái)務(wù)報(bào)表
Chapter 18 Incomplete records 不完整會(huì)計(jì)記錄
Chapter 19 Statement of cash flows 現(xiàn)金流量表
Chapter 20 Events after the reporting period 期后事項(xiàng)
Part G Preparing simple consolidated financial statements 編制合并財(cái)務(wù)報(bào)表
Chapter 21 Introduction to consolidation 合并財(cái)務(wù)報(bào)表簡(jiǎn)介
Chapter 22 Consolidated financial statement 合并財(cái)務(wù)報(bào)表
Part H Interpretation of financial statements 財(cái)務(wù)報(bào)表解讀
Chapter 23 Analysis of financial statements 財(cái)務(wù)報(bào)表分析
附錄1 ACCA-FA涉及的財(cái)務(wù)報(bào)告準(zhǔn)則
附錄2 中博教育企業(yè)簡(jiǎn)介
Chapter 1 Introduction to financial accounting 財(cái)務(wù)會(huì)計(jì)概述
Chapter 2 The regulatory framework 監(jiān)管架構(gòu)
Part B The qualitative characteristics of financial information 財(cái)務(wù)信息的性質(zhì)特點(diǎn)
Chapter 3 The conceptual framework 財(cái)務(wù)報(bào)告概念框架
Part C The use of double-entry and accounting systems 復(fù)式記賬的應(yīng)用和會(huì)計(jì)系統(tǒng)
Chapter 4 Double-entry bookkeeping 復(fù)式記賬法
Chapter 5 Accounting process 賬務(wù)處理流程
Part D Recording transactions and events 經(jīng)濟(jì)業(yè)務(wù)和經(jīng)濟(jì)事項(xiàng)的會(huì)計(jì)記錄
Chapter 6 Sales and purchases 銷(xiāo)售與采購(gòu)
Chapter 7 Inventory 存貨
Chapter 8 Tangible non-current assets 非流動(dòng)資產(chǎn)——固定資產(chǎn)
Chapter 9 Intangible non-current assets 非流動(dòng)資產(chǎn)——無(wú)形資產(chǎn)
Chapter 10 Accrual and prepayments 應(yīng)計(jì)和預(yù)付
Chapter 11 Irrecoverable debts and allowance for receivables 壞賬及壞賬準(zhǔn)備
Chapter 12 Provision and contingencies 預(yù)計(jì)負(fù)債和或有事項(xiàng)
Chapter 13 Company equity（capital structure） 公司股權(quán)結(jié)構(gòu)
Part E Preparing a trial balance 編制試算平衡表
Chapter 14 Trial balance 試算平衡表簡(jiǎn)介
Chapter 15 Petty cash and bank reconciliation 備用金和銀行存款余額調(diào)節(jié)
Chapter 16 Control account and reconciliation 控制賬戶(hù)及調(diào)節(jié)
Part F Preparing basic financial statements 編制基本財(cái)務(wù)報(bào)表
Chapter 17 Year-end adjustments and financial statements 年終調(diào)整和財(cái)務(wù)報(bào)表
Chapter 18 Incomplete records 不完整會(huì)計(jì)記錄
Chapter 19 Statement of cash flows 現(xiàn)金流量表
Chapter 20 Events after the reporting period 期后事項(xiàng)
Part G Preparing simple consolidated financial statements 編制合并財(cái)務(wù)報(bào)表
Chapter 21 Introduction to consolidation 合并財(cái)務(wù)報(bào)表簡(jiǎn)介
Chapter 22 Consolidated financial statement 合并財(cái)務(wù)報(bào)表
Part H Interpretation of financial statements 財(cái)務(wù)報(bào)表解讀
Chapter 23 Analysis of financial statements 財(cái)務(wù)報(bào)表分析
附錄1 ACCA-FA涉及的財(cái)務(wù)報(bào)告準(zhǔn)則
附錄2 中博教育企業(yè)簡(jiǎn)介
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