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國際會計學(英文版) 版權信息
- ISBN：9787111491750
- 條形碼：9787111491750 ; 978-7-111-49175-0
- 裝幀：一般膠版紙
- 冊數：暫無
- 重量：暫無
- 所屬分類：>>
國際會計學(英文版) 內容簡介
本書共9章，內容包括財務管理概論、貨幣時間價值、風險與收益、金融資產及其估價、資本預算與投資決策、營運資金管理、籌資方式、資本結構和股利政策。本書一方面結合中文教材的通用知識模塊，提煉與概括出財務管理的相關知識；另一方面也盡量保留英文基礎素材的“原汁原味”，兼顧國外有名教科書素描手法的生動和形象。書中備有各章的中英文對照，包括思考與練習的答案提示，特別方便于自學。本書可以作為高等院校財務管理專業學生的教材，也可以作為廣大財務從業人員學習財務管理英語的參考用書。
國際會計學(英文版) 目錄
前言
Chapter 1 Introduction to Accounting and Business
1．Nature of Business and Accounting
2．Generally Accepted Accounting Principles
3．The Accounting Equation
4．Business Transactions and the Accounting Equation
5．Financial Statements
Chapter 2 Analyzing Transactions
1．Using Accounts to Record Transactions
2．Posting of Journal Entries to Accounts
3．Trial Balance
4．Discovery and Correction of Errors
Chapter 3 The Adjusting Process
1．Nature of the Adjusting Process
2．Recording Adjusting Entries
3．Summary of the Adjustment Process
4．Adjusted Trial Balance
Chapter 4 Completing the Accounting Cycle
1．Flow of Accounting Information
2．Financial Statements
3．Closing Entries
4．The Accounting Cycle
5．Fiscal Year
Chapter 5 Accounting Systems
1．Basic Accounting Systems
2．Manual Accounting Systems
3．Adapting Manual Accounting Systems
4．Computerized Accounting Systems
Chapter 6 Accounting for Merchandising Businesses
1．Nature of Merchandising Businesses
2．Financial Statement of Merchandising Businesses
3．Merchandising Transactions
4．The Adjusting and Closing Process
Chapter 7 Inventory
1．Control of Inventory
2．Inventory Cost Flow Assumptions
3．Cost of Inventory on Perpetual Inventory System
4．Inventory Costing Methods under a Periodic Inventory System
5．Reporting Merchandise Inventory in the Financial Statements
Chapter 8 Internal Control and Cash
1．Internal Control
2．The Limitations of Internal Control-Costs and Benefits
3．Elements of Internal Control
4．Cash Controls over Receipts and Payments
5．Bank Accounts
6．Bank Reconciliation
7．Special-Purpose Cash Funds
8．Financial Statements Reporting of Cash
Chapter 9 Receivables
1．Classification of Receivables
2．Uncollectible Receivables
3．Direct Write-Off Method for Uncollectible Accounts
4．Allowance Method for Uncollectible Accounts
5．Comparing Direct Write-Off and Allowance Methods
6．Notes Receivable
7．Reporting Receivables on the Balance Sheet
……
Chapter 10 Fixed Assets and Intangible Assets
Chapter 11 Current Liabilities and Payroll
Chapter 12 Stock Transactions， and Dividends
Chapter 13 Bonds Payable and Investments in Bonds
Chapter 14 Income Taxes， Unusual Income Items， and Investments in Stocks
Chapter 15 Statement of Cash Flows
References
Chapter 1 Introduction to Accounting and Business
1．Nature of Business and Accounting
2．Generally Accepted Accounting Principles
3．The Accounting Equation
4．Business Transactions and the Accounting Equation
5．Financial Statements
Chapter 2 Analyzing Transactions
1．Using Accounts to Record Transactions
2．Posting of Journal Entries to Accounts
3．Trial Balance
4．Discovery and Correction of Errors
Chapter 3 The Adjusting Process
1．Nature of the Adjusting Process
2．Recording Adjusting Entries
3．Summary of the Adjustment Process
4．Adjusted Trial Balance
Chapter 4 Completing the Accounting Cycle
1．Flow of Accounting Information
2．Financial Statements
3．Closing Entries
4．The Accounting Cycle
5．Fiscal Year
Chapter 5 Accounting Systems
1．Basic Accounting Systems
2．Manual Accounting Systems
3．Adapting Manual Accounting Systems
4．Computerized Accounting Systems
Chapter 6 Accounting for Merchandising Businesses
1．Nature of Merchandising Businesses
2．Financial Statement of Merchandising Businesses
3．Merchandising Transactions
4．The Adjusting and Closing Process
Chapter 7 Inventory
1．Control of Inventory
2．Inventory Cost Flow Assumptions
3．Cost of Inventory on Perpetual Inventory System
4．Inventory Costing Methods under a Periodic Inventory System
5．Reporting Merchandise Inventory in the Financial Statements
Chapter 8 Internal Control and Cash
1．Internal Control
2．The Limitations of Internal Control-Costs and Benefits
3．Elements of Internal Control
4．Cash Controls over Receipts and Payments
5．Bank Accounts
6．Bank Reconciliation
7．Special-Purpose Cash Funds
8．Financial Statements Reporting of Cash
Chapter 9 Receivables
1．Classification of Receivables
2．Uncollectible Receivables
3．Direct Write-Off Method for Uncollectible Accounts
4．Allowance Method for Uncollectible Accounts
5．Comparing Direct Write-Off and Allowance Methods
6．Notes Receivable
7．Reporting Receivables on the Balance Sheet
……
Chapter 10 Fixed Assets and Intangible Assets
Chapter 11 Current Liabilities and Payroll
Chapter 12 Stock Transactions， and Dividends
Chapter 13 Bonds Payable and Investments in Bonds
Chapter 14 Income Taxes， Unusual Income Items， and Investments in Stocks
Chapter 15 Statement of Cash Flows
References
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