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会计英语(双语第二版)-叶建芳 孙红星

丛书名:高等院校“十二五”规划会计学专业系列教材
著(译)者:叶建芳 孙红星
资源下载:无资源下载
责任编辑:王永长
字       数:434千字
开       本:16 开
印       张:20
出版版次:1-1
出版年份:2012-08-01
书       号:978-7-5642-1448-7/F.1448
纸书定价:35.00元   教师会员可用500积分申请样书

《会计英语》(双语简明版)出版两年多以来,重印了三次,销售一万多册,获得了广大教师和学生的一致好评。本书作为“十一五”国家级规划教材《会计英语》的双语版,秉承了其特点,结构上仍然分为九章: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;第四至第八章是关于资产、负债和所有者权益的确认、计量和报

  • 《会计英语》(双语简明版)出版两年多以来,重印了三次,销售一万多册,获得了广大教师和学生的一致好评。本书作为“十一五”国家级规划教材《会计英语》的双语版,秉承了其特点,结构上仍然分为九章: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;第四至第八章是关于资产、负债和所有者权益的确认、计量和报告;第九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。尽管第二版结构上没有较大变化,但是内容还是做了一些修订,尤其是对会计政策的变化做了调整,更加符合现行的会计政策,在教学上适应教学需要,在实务中符合操作的要求。 在教材修订的同时,我们对教学课件(PPT)和中文翻译也同时作了调整,保持与第二版教材的适应性与同步性。 第二版依然保留了每一章的自测题、练习题、问题,方便读者通过练习,掌握所学内容。自测题答案在每一章的最后一页,练习题和问题的参考答案在书本的最后附录中。 
  •   An Introduction to Accounting
    1.1 Accounting is an Information System
    1.2 Forms of Organization
    1.3 The Framework for the Preparation and Presentation of Financial
    Statements
    1.4 Understanding of Financial Statements
    Balance Sheet
    Income Statement ( Statement of Financial Performance)
    Statement of Changes in Equity/Statement of Retained Earnings
    Statement of Cash Flow
    1.5 Accounting and its Profession
    1.6 Accounting Elements and Using the Accounting Equation
    What is Accounting Equation
    Effects of Transactions on the Accounting Equation
    1.7 Ethics in Accounting
    Some Basic Ethical Standards
    Vocabulary
    Self-Test Questions
    Discussion Questions
    Exercises
    Problems
    2 Recording Transactions
    2.1 Economic Events and Business Documents
    2.2 T Accounts and Debit & Credit
    Types of Accounts
    Chart of Accounts and Ledger
    The Accounting Equation and the Rules of Debits and Credits
    Normal Balances
    2.3 Journalizing and Posting Transactions
    Journalizing Transactions
    Posting Transactions
    2.4 Preparing a Trial Balance
    Trial Balance
    Locating and Correcting Errors
    Formatting Conventions
    2.5 Using the Information-the Debt Ratio
    Vocabulary
    Self-Test Questions
    Discussion Questions
    Exercises
    Problems
    3 Adjusting the Accounts, Preparing the Statements, and Completing the Accounting Cycle
    3.1 The Need for Adjustments
    Time Period Principle
    Need for Adjustments at the End of an Accounting Period
    Accrual and Cash Basis of Accounting
    3.2 Adjusting the Accounts
    Prepaid Expenses
    Depreciation
    Unearned Revenues
    Accrued Expenses
    Accrued Revenues
    3.3 Adjusted Trial Balance and Preparation of Financial Statements
    3.4 Using the Worksheet
    Purpose of the Worksheet
    Preparing Worksheets
    3.5 Closing Entries
    Purpose of Closing Entries
    Preparing the Closing Entries
    3.6 Post-closing Trial Balance
    3.7 Classification of Balance Sheet Items
    Assets
    Liabilities
    Owner' s Equity
    3.8 Using the Information-the Current Ratio
    Vocabulary
    Serf-Test Questions
    Discussion Questions
    Exercises
    Problems
    4 Accounting for Merchandising Enterprises
    4.1 Service Enterprise versus Merchandising Concern
    Service Enterprise
    Merchandising Enterprise
    Periodic and Perpetual Inventory Systems
    4.2 Purchase, Sales Revenue and Cost of Goods Sold
    Merchandise Purchases-Perpetual Inventory System
    Purchase Returns and Allowances
    Trade Discounts
    Purchase Discounts
    Transportation Costs
    Revenue from Sales and Cost of Goods Sold--Perpetual Inventory System
    Sales Returns and Allowances
    Sales Discounts
    Shrinkage
    Summary of Merchandising Cost Flows
    4.3 Multiple-step Income Statement
    4.4 Worksheet for a Merchandising Enterprise and Closing Entries
    Worksheet for a Merchandiser
    Closing Entries
    4.5 Special Journals
    Sales Journal
    Cash Receipts Journal
    Purchases Journal
    Cash Disbursements Journal
    Testing the Accuracy of Ledgers
    Subsidiary Inventory Records
    4.6 Using the Information-Acid-Test Ratio, Gross Margin Ratio
    Vocabulary
    Self-Test Questions
    Discussion Questions
    Exercises
    Problems
    5 Accounting for Cash, Temporary Investments, and Receivables
    5.1 Cash, Cash Equivalents, and Liquidity
    5.2 Internal Control over Cash
    The Characteristics of an Effective System of Internal Control
    Internal Control for Cash
    5.3 The Petty Cash Fund
    Establishing the Fund
    Making Petty Cash Payments
    Reimbursing the Fund
    5.4 Reconciling the Bank Balance
    Bank Statement
    Need for Reconciling the Bank Balance
    Steps in Reconciling the Bank Balance
    5.5 Trading Securities
    Accounting for Trading securities
    Balance Sheet Presentation
    5.6 Credit Sales and Bad Debts
    ……
    6 Inventories and Cost of Goods Sold
    7 Long-Term Assets: Investments, Fixed Assets, Natural Resources and Intangible Assets
    8 Current and Long-Term Liabilities
    9 Owner' s Equity
    10 Statement of Cash Flows






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