首页 > 图书中心 > 教学用书 > 本科研究生 > 商学

会计英语-叶建芳 孙红星

丛书名:高等院校会计学专业规划精品教材
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:21
出版版次:1-1
出版年份:2009-12-01
书       号:978-7-5642-0622-2/F.0622
纸书定价:31.00元   教师会员可用500积分申请样书

根据读者的要求,为了适应不同层面相关专业人员的会计英语学习的需求,现在“‘十一五’国家级规划重点教材”《会计英语》的基础上进行重新编写了《会计英语》(双语简明版),教材分为九章,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

  • 根据读者的要求,为了适应不同层面相关专业人员的会计英语学习的需求,现在“‘十一五’国家级规划重点教材”《会计英语》的基础上进行重新编写了《会计英语》(双语简明版),教材分为九章,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。为了满足读者需要,最后附录中有主要报表的中英文对照表。
    本教材的特点在于简化了相关章节的内容,力求精简。本书适应于各种类型院校的财务会计专业学生以及企业相关财务人员的学习。

  • 1 &nbspAn&nbspIntroduction&nbspto&nbspAccounting/1
     &nbsp1.1 &nbspAccounting&nbspis&nbspan&nbspInformation&nbspSystem/2
     &nbsp1.2 &nbspForms&nbspof&nbspOrganization/2
     &nbsp1.3 &nbspThe&nbspFramework&nbspfor&nbspthe&nbspPreparation&nbspand&nbspPresentation&nbspof&nbspFinancial
    Statements/3
     &nbsp1.4  &nbspUnderstanding&nbspof&nbspFinancial&nbspStatements/5
       •&nbspBalance&nbspSheet/5
       •&nbspIncome&nbspStatement (Statement&nbspof&nbspfinancial&nbspperformance)/6
       •&nbspStatement&nbspof&nbspOwner’s&nbspEquity/6
       •&nbspStatement&nbspof&nbspCash&nbspFlow/8
     &nbsp1.5 &nbspAccounting&nbspand&nbspIts&nbspProfession /9
     &nbsp1.6 &nbspAccounting&nbspElements&nbspand&nbspUsing&nbspthe&nbspAccounting&nbspEquation/9
       •&nbspWhat&nbspis&nbspAccounting&nbspEquation/9
       •&nbspEffects&nbspof&nbspTransactions&nbspon&nbspthe&nbspAccounting&nbspEquation/10
     &nbsp1.7 &nbspEthics&nbspin&nbspAccounting/13
       •Some&nbspBasic&nbspEthical&nbspStandards/13
          &nbspVocabulary/14
          &nbspSelfTest&nbspQuestions/15
          &nbspDiscussion&nbspQuestions/16
          &nbspExercises/16
          &nbspProblems/18

    2 &nbspRecording&nbspTransactions/22
     &nbsp2.1 &nbspEconomic&nbspEvents&nbspand&nbspBusiness&nbspDocuments/23
     &nbsp2.2 &nbspT&nbspAccounts&nbspand&nbspDebit &&nbspCredit/23
       •Types&nbspof&nbspAccounts/24
       •Chart&nbspof&nbspAccounts&nbspand&nbspLedger/26
       •The&nbspAccounting&nbspEquation&nbspand&nbspthe&nbspRules&nbspof&nbspDebits&nbspand&nbspCredits/27
       •Normal&nbspBalances/27
     &nbsp2.3 &nbspJournalizing&nbspand&nbspPosting&nbspTransactions/27
       •Journalizing&nbspTransactions/30
       •Posting&nbspTransactions/33
     &nbsp2.4 &nbspPreparing&nbspa&nbspTrial&nbspBalance/36
       •Trial&nbspBalance/36
       •Locating&nbspand&nbspCorrecting&nbspErrors/37
       •Formatting&nbspConventions/38
     &nbsp2.5 &nbspUsing&nbspthe&nbspInformation—the&nbspDebt&nbspRatio/38
          &nbspVocabulary/39
          &nbspSelfTest&nbspQuestions/40
          &nbspDiscussion&nbspQuestions/41
          &nbspExercises/41
          &nbspProblems/42


    3 &nbspAdjusting&nbspthe&nbspAccounts,&nbspPreparing&nbspthe&nbspStatements,&nbspand&nbspCompleting&nbspthe Accounting&nbspCycle/46
     &nbsp3.1 &nbspThe&nbspNeed&nbspfor&nbspAdjustments/47
       •Time&nbspPeriod&nbspPrinciple/47
       •Need&nbspfor&nbspAdjustments&nbspat&nbspthe&nbspEnd&nbspof&nbspan&nbspAccounting&nbspPeriod/47
       •Accrual&nbspand&nbspCash&nbspBasis&nbspof&nbspAccounting/48
     &nbsp3.2 &nbspAdjusting&nbspthe&nbspAccounts/49
       •Prepaid&nbspExpenses/49
       •Depreciation/50
       •Unearned&nbspRevenues/52
       •Accrued&nbspExpenses/53
       •Accrued&nbspRevenues/53
     &nbsp3.3 &nbspAdjusted&nbspTrial&nbspBalance&nbspand&nbspPreparation&nbspof&nbspFinancial&nbspStatements/54
     &nbsp3.4 &nbspUsing&nbspthe&nbspWorksheet/60
       •Purpose&nbspof&nbspthe&nbspWorksheet/60
       •Preparing&nbspWorksheets/61
     &nbsp3.5 &nbspClosing&nbspEntries/62
       •Purpose&nbspof&nbspClosing&nbspEntries/63
       •Preparing&nbspthe&nbspClosing&nbspEntries/63
     &nbsp3.6 &nbspPostClosing&nbspTrial&nbspBalance/65
     &nbsp3.7 &nbspClassification&nbspof&nbspBalance&nbspSheet&nbspItems/66
       •Assets/66
       •Liabilities/67
       •Owner’s&nbspEquity/67
     &nbsp3.8 &nbspUsing&nbspthe&nbspInformation—the&nbspCurrent&nbspRatio/69
          &nbspVocabulary/69
          &nbspSelfTest&nbspQuestions/70
          &nbspDiscussion&nbspQuestions/70
          &nbspExercises/72
          &nbspProblems/73

    4 &nbspAccounting&nbspfor&nbspMerchandising&nbspEnterprises/77
     &nbsp4.1 &nbspService&nbspEnterprise&nbspversus&nbspMerchandising&nbspConcern/78
       •Service&nbspEnterprise/78
       •Merchandising&nbspEnterprise/78
       •&nbspPeriodic&nbspand&nbspPerpetual&nbspInventory&nbspSystems/78
     &nbsp4.2 &nbspPurchase,&nbspSales&nbspRevenue&nbspand&nbspCost&nbspof&nbspGoods&nbspSold/79
       •Merchandise&nbspPurchases—Perpetual&nbspInventory&nbspSystem/79
       •Purchase&nbspReturns&nbspand&nbspAllowances/79
       •Trade&nbspDiscounts/79
       •Purchase&nbspDiscounts/80
       •Transportation&nbspCosts/81
       •Revenue&nbspfrom&nbspSales&nbspand&nbspCost&nbspof&nbspGoods&nbspSold—Perpetual&nbspInventory&nbspSystem/83
       •Sales&nbspReturns&nbspand&nbspAllowances /83
       •Sales&nbspDiscounts/84
       •Shrinkage/85
       •Summary&nbspof&nbspMerchandising&nbspCost&nbspFlows/85
     &nbsp4.3 &nbspMultiplestep&nbspIncome&nbspStatement/86
     &nbsp4.4 &nbspWorksheet&nbspfor&nbspa&nbspMerchandising&nbspEnterprise&nbspand&nbspClosing&nbspEntries/88
       •Worksheet&nbspfor&nbspa&nbspMerchandiser/88
       •Closing&nbspEntries/91
     &nbsp4.5 &nbspSpecial&nbspJournals/91
       •Sales&nbspJournal/92
       •Cash&nbspReceipts&nbspJournal/92
       •Purchases&nbspJournal/93
       •Cash&nbspDisbursements&nbspJournal/94
       •Testing&nbspthe&nbspAccuracy&nbspof&nbspLedgers/94
       •Subsidiary&nbspInventory&nbspRecords/97
     &nbsp4.6 &nbspUsing&nbspthe&nbspInformation—AcidTest&nbspRatio,&nbspGross&nbspMargin&nbspRatio/97
          &nbspVocabulary/98
          &nbspSelfTest&nbspQuestions/99
          &nbspDiscussion&nbspQuestions/100
          &nbspExercises/100
          &nbspProblems/102

    5 &nbspAccounting&nbspfor&nbspCash,&nbspTemporary&nbspInvestments,&nbspand&nbspReceivables/104
     &nbsp5.1 &nbspCash,&nbspCash&nbspEquivalents,&nbspand&nbspLiquidity/105
     &nbsp5.2 &nbspInternal&nbspControl&nbspover&nbspCash/105
       •The&nbspCharacteristics&nbspof&nbspan&nbspEffective&nbspSystem&nbspof&nbspInternal&nbspControl/106
       •Internal&nbspControl&nbspfor&nbspCash/106
     &nbsp5.3 &nbspThe&nbspPetty&nbspCash&nbspFund/107
       •Establishing&nbspthe&nbspFund/107
       •Making&nbspPetty&nbspCash&nbspPayments/107
       •Reimbursing&nbspthe&nbspFund/107
     &nbsp5.4 &nbspReconciling&nbspthe&nbspBank&nbspBalance/108
       •Bank&nbspStatement/108
       •Need&nbspfor&nbspReconciling&nbspthe&nbspBank&nbspBalance/109
       •Steps&nbspin&nbspReconciling&nbspthe&nbspBank&nbspBalance/110
     &nbsp5.5 &nbspTrading&nbspSecurities/112
       •Accounting&nbspfor&nbspTrading&nbspsecurities/112
       •Balance&nbspSheet&nbspPresentation/113
     &nbsp5.6 &nbspCredit&nbspSales&nbspand&nbspBad&nbspDebts/113
       •Design&nbspInternal&nbspControls&nbspfor&nbspReceivables/114
       •Allowance&nbspMethod&nbspof&nbspAccounting&nbspfor&nbspBad&nbspDebts/114
       •Writing&nbspoff&nbspa&nbspBad&nbspDebt/114
       •Bad&nbspDebt&nbspRecoveries/114
       •Estimating&nbspthe&nbspAmount&nbspof&nbspBad&nbspDebt&nbspExpense/115
       •Direct&nbspWriteOff&nbspMethod&nbspof&nbspAccounting&nbspfor&nbspBad&nbspDebts/117
     &nbsp5.7 &nbspPromissory&nbspNotes/118
       •Recording&nbspReceipt&nbspand&nbspCollection&nbspof&nbspa&nbspNote/119
       •Dishonored&nbspNotes&nbspReceivable/119
       •Discounting&nbspNotes&nbspReceivable/119
       •Recording&nbspthe&nbspDiscounting&nbspof&nbspNotes&nbspReceivable/121
       •Contingent&nbspLiability&nbspand&nbspthe&nbspFull&nbspDisclosure&nbspPrinciple/121
     &nbsp5.8 &nbspConverting&nbspReceivable&nbspinto&nbspCash/121
       •Selling&nbspAccounts&nbspReceivable/121
       •Pledging&nbspAccounts&nbspReceivable/122
     &nbsp5.9 &nbspUsing&nbspthe&nbspInformation—Accounts&nbspReceivable&nbspTurnover/122
          &nbspVocabulary/122
          &nbspSelfTest&nbspQuestions/123
          &nbspDiscussion&nbspQuestions/124
          &nbspExercises/125
          &nbspProblems/125

    6 &nbspInventories&nbspand&nbspCost&nbspof&nbspGoods&nbspSold/128
     &nbsp6.1 &nbspCost&nbspto&nbspBe&nbspIncluded&nbspin&nbspInventories/129
       •What&nbspIs&nbspInventory?/129
       •Who&nbspOwns&nbspthe&nbspInventory?/130
     &nbsp6.2 &nbspInventory&nbspSystems/131
     &nbsp6.3 &nbspInventory&nbspCost&nbspFlow&nbspAssumptions/132
       •Periodic&nbspInventory&nbspSystem/134
       •Perpetual&nbspInventory&nbspSystem/135
       •Consistency&nbspin&nbspthe&nbspApplication&nbspof&nbspInventory&nbspValuation&nbspProcedures/136
     &nbsp6.4 &nbspInventory&nbspErrors/136
     &nbsp6.5 &nbspValuation&nbspUsing&nbspLower&nbspof&nbspCost&nbspor&nbspMarket (LCM)&nbspMethod/137
     &nbsp6.6 &nbspInventory&nbspEstimation&nbspMethod/140
     &nbsp6.7 &nbspAnalysis&nbspthe&nbspInformation—Merchandise&nbspTurnover/141
          &nbspVocabulary/143
          &nbspSelfTest&nbspQuestions/144
          &nbspDiscussion&nbspQuestions/145
          &nbspExercises/145
          &nbspProblems/147

    7 &nbspLongTerm&nbspAssets:&nbspInvestments,&nbspFixed&nbspAssets,&nbspNatural&nbspResources&nbspand
    Intangible&nbspAssets/150
     &nbsp7.1 &nbspType&nbspof&nbspLongTerm&nbspAssets/151
     &nbsp7.2 &nbspLongTerm&nbspInvestment/152
       •Availableforsale&nbspSecurities/153
       •Cost&nbspMethod/153
       •Equity&nbspMethod/154
     &nbsp7.3 &nbspAcquisition&nbspof&nbspFixed&nbspAssets/155
       •Capital&nbspExpenditure &&nbspRevenue&nbspExpenditure/155
       •Acquisition&nbspfor&nbspCash/156
       •Subsequent&nbspExpenditures/156
       •Acquisition&nbspthrough&nbspLeasing/157
       •Acquisition&nbspvia&nbspExchange/158
       •Acquisition&nbspwith&nbspa&nbspBasket&nbspPurchase/159
       •Acquisition&nbspfrom&nbspDonations/159
       •Acquisition&nbspthrough&nbspSelfConstruction/159
     &nbsp7.4 &nbspDepreciation/161
       •The&nbspStraightLine (SL)&nbspMethod/161
       •Accelerated&nbspMethods/161
       •SumoftheYears’Digits&nbspMethod/162
       •DecliningBalance&nbspMethod/163
       •Revision&nbspof&nbspEstimated&nbspDepreciation/164
     &nbsp7.5 &nbspDisposal&nbspof&nbspPlant&nbspAssets/165
     &nbsp7.6 &nbspAccounting&nbspfor&nbspNatural&nbspResources/166
     &nbsp7.7 &nbspAccounting&nbspfor&nbspIntangible&nbspAssets/167
       •Valuation&nbspof&nbspPurchased&nbspIntangibles/168
       •Amortization&nbspof&nbspIntangible&nbspAssets/168
       •Patents/169
       •Copyrights/169
       •Franchises/169
       •Trademarks/170
       •Goodwill/170
     &nbsp7.8 &nbspOther&nbspAssets/171
       •Preoperating&nbspExpenses/171
       •Deferred&nbspExpenses/171
     &nbsp7.9 &nbspImpairment&nbspof&nbspLongTerm&nbspAssets/171
     &nbsp7.10 &nbspUsing&nbspthe&nbspInformation—Return&nbspon&nbspTotal&nbspAssets &&nbspAsset&nbspTurnover/172
          &nbspVocabulary/173
          &nbspSelfTest&nbspQuestions/174
          &nbspDiscussion&nbspQuestions/175
          &nbspExercises/175
          &nbspProblems/177


    8 &nbspCurrent&nbspand&nbspLongTerm&nbspLiabilities/180
     &nbsp8.1 &nbspThe&nbspNature&nbspof&nbspLiabilities/181
       •The&nbspDefinition&nbspof&nbspLiabilities&nbspIncludes&nbspFive&nbspKey&nbspPoints/181
       •Distinction&nbspBetween&nbspDebt&nbspand&nbspEquity/181
     &nbsp8.2 &nbspCurrent&nbspLiabilities/182
     &nbsp8.3 &nbspDeterminable&nbspCurrent&nbspLiabilities/182
       •Trade&nbspAccounts&nbspPayable/183
       •Current&nbspNotes&nbspPayable&nbspand&nbspShortTerm&nbspLoan/183
       •Advances&nbspfrom&nbspCustomers/184
       •Current&nbspMaturities&nbspof&nbspLongTerm&nbspObligations/184
       •Dividend&nbspPayable/184
       •ThirdParty&nbspCollections/184
     &nbsp8.4 &nbspCurrent&nbspLiabilities&nbspDependent&nbspon&nbspOperating&nbspResults/185
       •Income&nbspTaxes&nbspPayable/185
       •Temporary&nbspDifferences/185
       •Permanent&nbspDifferences/186
     &nbsp8.5 &nbspContingencies/187
       •Contingent&nbspAsset/187
       •Contingent&nbspLiability/188
     &nbsp8.6 &nbspTime&nbspValue&nbspof&nbspMoney/189
       •Simple&nbspversus&nbspCompound&nbspInterest/190
       •Future&nbspValue&nbspof&nbspa&nbspSingle&nbspAmount/191
       •Present&nbspValue&nbspof&nbspa&nbspSingle&nbspAmount/191
       •Future&nbspValue&nbspof&nbspan&nbspAnnuity/192
       •Present&nbspValue&nbspof&nbspan&nbspAnnuity/192
     &nbsp8.7 &nbspNonCurrent&nbspLiabilities/193
       •Bonds&nbspPayable/193
       •Accounting&nbspfor&nbspBonds&nbspPayable/194
       •Capital&nbspLease&nbspPayable /201
     &nbsp8.8 &nbspUsing&nbspthe&nbspInformation—Times&nbspInterest&nbspEarned/203
          &nbspVocabulary/203
          &nbspSelfTest&nbspQuestions/204
          &nbspDiscussion&nbspQuestions/206
          &nbspExercises/206
          &nbspProblems/208

    9 &nbspOwner’s&nbspEquity/212
     &nbsp9.1 &nbspDifference&nbspbetween&nbspa&nbspLoan&nbspand&nbspan&nbspInvestment/212
     &nbsp9.2 &nbspForms&nbspof&nbspBusiness&nbspOrganization/213
     &nbsp9.3 &nbspCorporate&nbspOrganization/214
       •Rights&nbspof&nbspStockholders/214
       •Functions&nbspof&nbspthe&nbspBoard&nbspof&nbspDirectors/215
     &nbsp9.4 &nbspCorporate&nbspCapital/216
       •Authorized&nbspStock/216
       •Par&nbspValue/216
       •NoPar&nbspValue/217
       •Common&nbspStock/217
       •Issuance&nbspof&nbspPar&nbspValue&nbspStock/217
       •Issurance&nbspof&nbspNoPar&nbspValue&nbspStock/218
     &nbsp9.5 &nbspTreasury&nbspStock/218
       •Purchase&nbspTreasury&nbspStock/219
       •Reissue&nbspTreasury&nbspStock/219
       •Retirement&nbspof&nbspStock/220
     &nbsp9.6 &nbspIncome &&nbspRetained&nbspEarnings/221
       •Income/221
       •Earnings&nbspper&nbspShare (EPS)/223
       •Retained&nbspEarnings/224
       •Prior&nbspPeriod&nbspAdjustments/224
       •Appropriated (or&nbspRestricted)&nbspRetained&nbspEarnings/225
     &nbsp9.7 &nbspDividends&nbspand&nbspStock&nbspSplit/225
       •Cash&nbspDividends/225
       •Dividend&nbspDates/226
       •Stock&nbspDividends/226
       •Stock&nbspSplit/227
     &nbsp9.8 &nbspUsing&nbspthe&nbspInformation—Dividend&nbspYield&nbspand&nbspPriceEarnings&nbspRatio/228
          &nbspVocabulary/228
          &nbspSelfTest&nbspQuestions/229
          &nbspDiscussion&nbspQuestions/231
          &nbspExercises/231
          &nbspProblems/233

    10 &nbspStatement&nbspof&nbspCash&nbspFlows/236
     &nbsp10.1 &nbspCash&nbspand&nbspCash&nbspEquivalents/237
     &nbsp10.2 &nbspClassification&nbspof&nbspCash&nbspReceipts&nbspand&nbspCash&nbspPayments/238
       •Cash&nbspFlows&nbspfrom&nbspOperating&nbspActivities/238
       •Cash&nbspFlows&nbspfrom&nbspInvesting&nbspActivities/238
       •Cash&nbspFlows&nbspfrom&nbspFinancing&nbspActivities/239
     &nbsp10.3 &nbspPreparing&nbspCash&nbspFlow&nbspStatement—Direct&nbspMethod/239
       •Converting&nbspSales&nbspto&nbspCash&nbspCollected&nbspfrom&nbspCustomers/240
       •Converting&nbspCost&nbspof&nbspGoods&nbspSold&nbspto&nbspCash&nbspPaid&nbspfor&nbspGoods/242
       •Converting&nbspWages&nbspExpense&nbspto&nbspCash&nbspPaid&nbspto&nbspand&nbspon&nbspBehalf&nbspof 
    Employees/242
       •Converting&nbspTaxes&nbspExpense&nbspto&nbspPayments&nbspof&nbspAll&nbspTypes&nbspof&nbspTaxes/243
       •Cash&nbspPaid&nbspRelating&nbspto&nbspOther&nbspOperating&nbspActivities/243
       •Compiling&nbspthe&nbspOperating&nbspActivities&nbspSection&nbspof&nbspthe&nbspStatement&nbspof&nbspCash&nbspFlow/244
     &nbsp10.4 &nbspPreparing&nbspCash&nbspFlow&nbspStatement—Indirect&nbspMethod/245
     &nbsp10.5 &nbspDetermining&nbspCash&nbspFlows&nbspfrom&nbspInvesting&nbspActivities/247
     &nbsp10.6 &nbspDetermining&nbspCash&nbspFlows&nbspfrom&nbspFinancing&nbspActivities/250
     &nbsp10.7 &nbspPresenting&nbspthe&nbspInformation&nbspin&nbspthe&nbspForm&nbspof&nbspthe&nbspStatement&nbspof&nbspCash&nbspFlows/251
     &nbsp10.8 &nbspUsefulness&nbspof&nbspthe&nbspStatement&nbspof&nbspCash&nbspFlows/253
          &nbspSelfTest&nbspQuestions/254
          &nbspDiscussion&nbspQuestions/255
          &nbspExercises/255
          &nbspProblems/257
     &nbspAppendix&nbsp1:Balance&nbspSheet/260
     &nbspAppendix&nbsp2:Profit&nbspand&nbspLoss&nbspAccount/262
     &nbspAppendix&nbsp3:Format&nbspof&nbspStatement&nbspof&nbspCash&nbspFlow&nbspReference&nbspin&nbspChina/263
     &nbspAppendix&nbsp4:Future&nbspValue&nbspof $1/267
     &nbspAppendix&nbsp5:Present&nbspValue&nbspof $1/269
     &nbspAppendix&nbsp6:Present&nbspValue&nbspof&nbspAnnuity&nbspof $1/271
     &nbspAppendix&nbsp7:Future&nbspValue&nbspof&nbspAnnuity&nbspof $1/273
     &nbspAppendix&nbsp8:Solution&nbspof&nbspexercises&nbspand&nbspproblems/275

版权所有(C)2023 开云网页版版权所有   沪ICP备12043664号-2   沪公网安备31009102000068号

联系我们 | 网站地图 | 法律声明 | 友情链接 | 盗版举报 | 人才招聘