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会计英语(双语第三版)-叶建芳

丛书名:高等院校会计学专业“十二五”规划精品教材
著(译)者:叶建芳
资源下载:无资源下载
责任编辑:王永长
字       数:452千字
开       本:16 开
印       张:21
出版版次:1-1
出版年份:2015-06-01
书       号:978-7-5642-2151-5/F.2151
纸书定价:38.00元   教师会员可用500积分申请样书

《会计英语》(双语第三版)作为“十一五”和“十二五”国家级规划教材《会计英语》的双语版,秉承了其特点,结构上分为十章:第一至第三章是对会计的性质以及会计信息产生过程的叙述;第四章是商业企业会计; 第五至第九章是关于资产、负债和所有者权益的确认、计量和报告;第十章是关于有关企业经营活动对现金流量表

  • 《会计英语》(双语第三版)作为“十一五”和“十二五”国家级规划教材《会计英语》的双语版,秉承了其特点,结构上分为十章:第一至第三章是对会计的性质以及会计信息产生过程的叙述;第四章是商业企业会计; 第五至第九章是关于资产、负债和所有者权益的确认、计量和报告;第十章是关于有关企业经营活动对现金流量表的影响,以及如何编制现金流量表。

    为保持我国企业会计准则与国际财务报告准则的持续趋同,进一步完善我国企业会计准则体系,提高财务报表列报质量和会计信息透明度,2014年伊始,财政部发布了3个新的准则和修订了5项具体会计准则。本书针对新的准则以及变化, 第三版的相应内容做了一些修订,修订的内容主要涉及投资业务(第七章第二节)

     
  • 1 An Introduction to Accounting 1
     1.1 Accounting is an Information System 2
     1.2 Forms of Organization 2
     1.3 The Framework for the Preparation and Presentation of Financial
    Statements 3
     1.4  Understanding of Financial Statements 4
     • Balance Sheet 5
     • Income Statement (Statement of Financial Performance) 5
     • Statement of Owner’s Equity 6
     • Statement of Cash Flows 8
     1.5 Accounting and its Profession  9
     1.6 Accounting Elements and Using the Accounting Equation 9
     • What is Accounting Equation 9
     • Effects of Transactions on the Accounting Equation 10
     1.7 Ethics in Accounting 12
     •Some Basic Ethical Standards 13
       Vocabulary 14
       Self-Test Questions 15
       Discussion Questions 16
       Exercises 16
       Problems 18






    2 Recording Transactions 22
     2.1 Economic Events and Business Documents 23
     2.2 T Accounts and Debit & Credit 23
     •Types of Accounts 24
     •Chart of Accounts and Ledger 26
     •The Accounting Equation and the Rules of Debits and Credits 27
     •Normal Balances 27
     2.3 Journalizing and Posting Transactions 27
     •Journalizing Transactions 30
     •Posting Transactions 33
     2.4 Preparing a Trial Balance 36
     •Trial Balance 36
     •Locating and Correcting Errors 37
     •Formatting Conventions 38
     2.5 Using the Information—the Debt Ratio 38
       Vocabulary 39
       Self-Test Questions 40
       Discussion Questions 41
       Exercises 41
       Problems 42

    3 Adjusting the Accounts, Preparing the Statements, and Completing the
    Accounting Cycle 46
     3.1 The Need for Adjustments 47
     •Time Period Principle 47
     •Need for Adjustments at the End of an Accounting Period 47
     •Accrual and Cash Basis of Accounting 48
     3.2 Adjusting the Accounts 49
     •Prepaid Expenses 49
     •Depreciation 50
     •Unearned Revenues 52
     •Accrued Expenses 53
     •Accrued Revenues 53
     3.3 Adjusted Trial Balance and Preparation of Financial Statements 54
     3.4 Using the Worksheet 60
     •Purpose of the Worksheet 60
     •Preparing Worksheets 61
     3.5 Closing Entries 62
     •Purpose of Closing Entries 63
     •Preparing the Closing Entries 63
     3.6 Post-closing Trial Balance 65
     3.7 Classification of Balance Sheet Items 66
     •Assets 66
     •Liabilities 67
     •Owner’s Equity 67
     3.8 Using the Information—the Current Ratio 69
       Vocabulary 69
       Self-Test Questions 70
       Discussion Questions 71
       Exercises 72
       Problems 73

    4 Accounting for Merchandising Enterprises 77
     4.1 Service Enterprise versus Merchandising Concern 78
     •Service Enterprise 78
     •Merchandising Enterprise 78
     • Periodic and Perpetual Inventory Systems 78
     4.2 Purchase, Sales Revenue and Cost of Goods Sold 79
     •Merchandise Purchases—Perpetual Inventory System 79
     •Purchase Returns and Allowances 79
     •Trade Discounts 79
     •Purchase Discounts 80
     •Transportation Costs 81
     •Revenue from Sales and Cost of Goods Sold—Perpetual Inventory System 83
     •Sales Returns and Allowances  83
     •Sales Discounts 84
     •Shrinkage 85
     •Summary of Merchandising Cost Flows 85
     4.3 Multiple

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