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会计英语——财务会计(第三版)(配课件)-张其秀

丛书名:会计专业英语系列教材
著(译)者:张其秀
资源下载:无资源下载
责任编辑:陈明
字       数:434千字
开       本:16 开
印       张:21
出版版次:1-1
出版年份:2015-01-01
书       号:978-7-5642-2063-1/F.2063
纸书定价:35.00元   教师会员可用500积分申请样书

《会计英语——财务会计》(双语版•第二版)自2010年修订出版,至今已有四年之余。作为《会计英语》(双语版)系列教材之一,本书一直被许多高校师生与自学读者喜爱并受用, 为了使本教材不断更新完善,不断充实内容,以更好地满足广大读者的需求,我们再次对本书进行了修订与完善。            本次修订与完善主要包括以下几方

  • 《会计英语——财务会计》(双语版•第二版)自2010年修订出版,至今已有四年之余。作为《会计英语》(双语版)系列教材之一,本书一直被许多高校师生与自学读者喜爱并受用, 为了使本教材不断更新完善,不断充实内容,以更好地满足广大读者的需求,我们再次对本书进行了修订与完善。  
            本次修订与完善主要包括以下几方面:
            1.充实部分章节内容,使有关理论与方法的阐更详细完整,尤其是第十二章财务报表分析部分增加了主要财务指标的计算公式,便于读者理解与应用。
            2.增补部分章节后的练习(Exercises)与案例(Cases),以便读者能更多地通过典型经济业务与案例分析,加深理解有关章节所阐述的会计理论与实务方法。
            3.完善部分练习(Exercises)答案,以供读者更好地理解参考,便于自我检查。



     
     
  • Part One Accounting Theory   
           -Concepts and Framework
    CHAPTER 1 Accounting:The Basis for Decisions/3
     1.1 Accounting: Information for Decision Making/3
     1.2 Financial Accounting Information/6
     1.3 Profession Fields of Accounting/8
     Extending your knowledge—Accounting Ethic/10
     Key words, phrases, and special terms/11
     Multiple-choice Questions/12
     Exercises/13
     Cases/13


     CHAPTER 2 Theoretical Framework Underlying Financial Accounting/14
     2.1 Nature of a Theoretical Framework/14
     2.2 First Level: Basic Objectives/15
     2.3 Second Level:Fundamental Concepts/16
     2.4 Third Level: Recognition and Measurement Concepts/17
     Extending your knowledge—Industry Practice/21
     Key words, phrases, and special terms/21
     Multiple-choice Questions/22
     Exercise/23
     Cases/23

    Part Two Accounting Information    
       —Recording and Disclosure
    CHAPTER 3 Accounting Cycle/27
     3.1 Double-entry Accounting/27
     3.2 Journalizing and Posting/30
     3.3 End-of-period Adjusting Entries/31
     3.4 Work Sheet/33
     3.5 Closing Entry/35
     3.6 Preparing Financial Statements/36
     Extending your knowledge—Adjustment for Taxes in Unprofitable Periods/37
     Key words, phrases, and special terms/38
     Multiple-choice Questions/39
     Exercises/40
     Cases/42

    CHAPTER 4 Basic Financial Statements/43
     4.1 Balance Sheet/43
     4.2 Income Statement/47
     Extending your knowledge—Combined Statement of Income and Retained Earnings/50
     Key words, phrases, and special terms/51
     Multiple-choice Questions/52
     Exercises/53
     Cases/54

    Part Three Accounting Elements (Assets)   
        —Recognition and Measurement
    CHAPTER 5 Current Assets—Cash, Temporary Investments, Receivables/59
     5.1 Cash/59
     5.2 Temporary Investments/64
     5.3 Accounts Receivable/66
     5.4 Notes Receivable/71
     Extending your knowledge—Factoring Accounts Receivable/74
     Key words, phrases, and special terms/74
     Multiple-choice Questions/75
     Exercises/77
     Cases/79

    CHAPTER 6 Current Assets (Continued)—Inventories/80
     6.1 Inventory Systems/80
     6.2 Inventory Measurement/81
     6.3 Estimating Inventories/86
     Extending your knowledge—LIFO Reserves/88
     Key words, phrases, and special terms/89
     Multiple-choice Questions/90
     Exercises/91
     Cases/93

    CHAPTER 7 Long-term Assets/94
     7.1 Plant Assets/94
     7.2 Intangible Assets/101
     7.3 Natural Resources/103
     Extending your knowledge—Non-monetary Transactions/104
     Key words, phrases, and special terms/105
     Multiple-choice Questions/107
     Exercises/108
     Cases/110

    Part Four Accounting Elements (Liability and Equity)
    —Recognition and Measurement
    CHAPTER 8 Current Liabilities/113
     8.1 Current Liabilities of Known Amount/113
     8.2 Current Liabilities that must be Estimated/116
     Extending your knowledge—Contingent Liabilities/118
     Key words, phrases, and special terms/118
     Multiple-choice Questions/118
     Exercises/120
     Cases/121

    CHAPTER 9 Long-term Liabilities/122
     9.1 The Basic Concepts of Bonds/122
     9.2 Issuing Bonds Payable/125
     9.3 Amortization of Bond Discount and Premium/128
     9.4 Early Retirement of Bonds Payable/131
     9.5 Convertible Bonds and Notes/131
     Extending your knowledge—Advantages of Financing Operations with Bonds versus Stock/132
     Key words, phrases, and special terms/133
     Multiple-choice Questions/134
     Exercises/135
     Cases/136

    CHAPTER 10 Stockholders’ Equity/138
     10.1 Stock/138
     10.2 Common Stock and Preferred Stock/139
     10.3 Issuance Stock/142
     10.4 Dividends/143
     10.5 Stock Splits/144
     10.6 Treasury Stock/145
     10.7 Donated Capital/146
     Extending your knowledge—Book Value and Market Price/147
     Key words, phrases, and special terms/148
     Multiple-choice Questions/148
     Exercises/150
     Cases/151

    Part Five Accounting Analysis     
          —Understanding and Application
    CHAPTER 11 Statement of Cash Flows/155
     11.1 Function of the Statement of Cash Flows/155
     11.2 Classifications of Cash Flows/156
     11.3 Preparation of the Statement of Cash Flows/156
     11.4 A Complete Illustration/164
     Extending your knowledge—Free Cash Flow/165
     Key words, phrases, and special terms/166
     Multiple-choice Questions/166
     Exercises/167
     Cases/168

    CHAPTER 12 Financial Statement Analysis/169
     12.1 Objectives of Financial Statement Analysis/169
     12.2 Basic Analytical Procedures/170
     12.3 Current Position Analysis/172
     12.4 Assets Management Analysis/174
     12.5 Solvency Ability Analysis/177
     12.6 Profitability Analysis/178
     Extending your knowledge—Ratio of Liabilities to Stockholders’ Equity/181
     Key words, phrases, and special terms/182
     Multiple-choice Questions/183
     Exercises/184
     Cases/184
    第一篇 会计理论   
        ——概念与框架
    第一章 会计:决策的基础/189
     1.1 会计:决策信息/189
     1.2 财务会计信息/191
     1.3 会计的职业领域/193
     知识拓展——会计道德/195

    第二章 财务会计理论框架/196
     2.1 理论框架的性质/196
     2.2 第一层次: 基本目标/197
     2.3 第二层次: 基本概念/197
     2.4 第三层次: 确认与计量概念/199
     知识拓展——行业实务/201

    第二篇 会计信息   
        ——归集与披露
    第三章 会计循环/205
     3.1 复式记账制/205
     3.2 日记账和分类账/207
     3.3 期末账项调整/208
     3.4 工作底表/210
     3.5 结账分录/212
     3.6 编制财务报表/213
     知识拓展——无盈利时期的所得税调整/214
    第四章 基本财务报表/216
     4.1 资产负债表/216
     4.2 收益表/219
     知识拓展——收益与留存收益合并报表/221

    第三篇 会计要素(资产) 
        ——确认与计量
    第五章 流动资产(上)——现金、短期投资、应收款项/225
     5.1 现金/225
     5.2 短期投资/229
     5.3 应收账款/231
     5.4 应收票据/235
     知识拓展——应收账款保理/237

    第六章 流动资产(下)——存货/238
     6.1 存货的盘存/238
     6.2 存货的计价/239
     6.3 存货的估价/243
     知识拓展——后进先出储备/244

    第七章 长期资产/246
     7.1 固定资产/246
     7.2 无形资产/251
     7.3 自然资源/253
     知识拓展——非货币性交易/253

    第四篇 会计要素(负债与权益)
        ——确认与计量   
    第八章 流动负债/257
     8.1 金额确定的流动负债/257
     8.2 需要估计的流动负债/260
     知识拓展——或有负债/261
    第九章 长期负债/262
     9.1 债券的基本概念/262
     9.2 债券发行的会计处理/264
     9.3 债券溢折价摊销/267
     9.4 债券的提前赎回/269
     9.5 可转换债券和票据/270
     知识拓展——债券筹资和股票筹资的优劣/270

    第十章 股东权益/272
     10.1 股票/272
     10.2 普通股和优先股/273
     10.3 股票发行/275
     10.4 股利/275
     10.5 股票分割/276
     10.6 库藏股/276
     10.7 受赠资本/278
     知识拓展——账面价值和市场价值/278

    第五篇 会计分析   
        ——理解与运用
    第十一章 现金流量表/281
     11.1 现金流量表的功用/281
     11.2 现金流量的分类/281
     11.3 现金流量表的编制/282
     11.4 完整的列示/288
     知识拓展——自由现金流/290

    第十二章 财务报表分析/291
     12.1 财务报表分析的目的/291
     12.2 基本分析程序/291
     12.3 流动性分析/294
     12.4 资产管理分析/296
     12.5 偿债能力分析/298
     12.6 盈利能力分析/299
     知识拓展——产权比率/302

    Answers for Multiple-choice Questions/303

    Partial Answers for Exercises/304

    主要参考文献/315

    第一版后记/316
     

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