實(shí)用會(huì)計(jì)英語（高職高專財(cái)務(wù)會(huì)計(jì)專業(yè)精編教材）
- 所屬分類：
- 作者：
于久洪，劉福祥 主編
- 出版社：
清華大學(xué)出版社
- ISBN：9787302188872
- 出版日期：2009-1-1
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￥23.00元
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圖書簡介
本書主要內(nèi)容是用純正的英語講解財(cái)務(wù)會(huì)計(jì)操作實(shí)務(wù)，重點(diǎn)包括資產(chǎn)負(fù)債表、利潤表、現(xiàn)金流量表、復(fù)式記賬法、流動(dòng)資產(chǎn)核算方法、長期資產(chǎn)核算方法、負(fù)債與股東權(quán)益核算方法以及會(huì)計(jì)報(bào)表分析等內(nèi)容。本教材的特點(diǎn)是文章簡潔實(shí)用，案例貼切豐富，符合國際會(huì)計(jì)慣例，適合課堂教學(xué)和自學(xué)者使用。
目錄
CHAPTER ONE GENERAL INTRODUCTION TO ACCOUNTING
1.1 What Is Accounting
1.2 The Elements of Accounting
1.3 Basic Assumptions and Principles of Accounting
1.4 Accounting Equation
1.5 Financial Statements
Terms and Phrases
Exercise 1.. Multiple Choice
Exercise 2. Analysis of Transactions
Exercise 3 : Case
CHAPTER TWO PROCESSING ACCOUNTING INFORMATION
2.1 The Concept and Types of Accounts
2.2 Recording Business Transactions
2.3 Basic Rules for Recording Business Transactions
2.4 Business Entity
2.5 T-account
2.6 Double Entry Rule
2.7 Application of the Double Entry Rule
2.8 How Transactions Affect the Accounting Equation
2.9 How to Make Adjusting Entries
2.10 Transferring All the Data to T-accounts
2.11 The Procedures of Accounting
2.12 The Journal
2.13 Closing Entries
2.14 The Trial Balance
2.15 Financial Statements
Terms and Phrases
Exercise 1. True or False
Exercise 2: Multiple Choice
Exercise 3. Case
CHAPTER THREE CURRENT ASSETS
3.1 Introduction to Assets and Current Assets
3.2 Cash and Cash Equivalents
3.3 Inventory
3.4 Four Common Inventory Cost Flow Methods
3.5 An Example of the Perpetual Inventory System
3.6 FIFO Method
3.7 LIFO Method
3.8 Weighted-Average Method
3.9 The Impact on Financial Statements Under Three Cost Methods
3.10 The Impact on the Income Taxes Under the Three Methods
3.11 Comparing the Perpetual System and the Periodic System
3.12 The Use of the Lower of Cost or Market Rule
3.13 Inventory Loss
3.14 Accounts Receivable
3.15 The Allowance Method of Accounting for Bad Debts: An Example
3.16 How Is the Amount of Allowance for Doubtful Debts Estimated
3.17 Direct Write-off Method
3.18 Warranty
3.19 Short-term Investments (Marketable Securities)
Terms and Phrases
Exercise 1: True or False
Exercise 2: Multiple Choice
Exercise 3: Case
CHAPTER FOUR LONG-TERM ASSETS
4.1 Introduction to Long-term Assets
4.2 Measuring the Cost of Long-term Assets
4.3 A Basket Purchase
4.4 Depreciation and Depreciation Methods
4.5 Straight-Line Depreciation
4.6 The Retirement and Removal of Long-term Assets
4.7 The Journal Entries Under Straight-Line Depreciation
4.8 Financial Statements Under Straight-Line Depreciation
4.9 Accelerated Depreciation Methods: Double-Declining Balance Depreciation
……
CHAPTER FIVE CURRENT AND LONG-TERM LIABILITIES
CHAPTER SIX STOCKHOLDERS' EQUITY
CHAPTER SEVEN BALANCE SHEET
CHAPTER EIGHT INCOME STATEMENT
CHAPTER NINE STATEMENT OF CASH FLOWS
CHAPTER TEN ANALYSIS OF FINANCIAL STATEMENTS
KEY TO EXERCISE
REFERENCE
