会计英语

出版时间：2005-9  出版社：科学出版社  作者：葛军  页数：425  字数：539000  

内容概要

本书以现代会计理论的最新研究成果和国际会计准则为指导，以西方财务会计体系为基础，结合我国会计实践工作，将国内外财务会计教学内容相结合，综述了会计的涵义、作用 、会计职业、会计准则的制定及公认会计原则等基本知识；从会计专业的角度，全面系统地阐述了会计核算的基本经济业务、基本方法、基本程序和基本技能，概括介绍了会计分析的方法及运用，并对会计的最新发展动态做了简明扼要的介绍。    本书内容包括会计介绍，会计基础知识，资产、负债、所有者权益的核算，财务报表的编制与分析等。    本书不仅可以作为高等院校会计专业本科和其他经济管理类本科“专业英语”课程的教材，也可作为在职会计人员和经济管理人员的自学参考书。

书籍目录

Part One Fundamental Accounting  Chapter 1 An Introduction to Accounting    1.1 The Nature of Accounting    1.2 The History and Development of Accounting    1.3 Users of Accounting Information    1.4 Accounting Profession    1.5 The Accounting Standards Setting Bodies    1.6 Generally Accepted Accounting Principles    Summary of Learning Objectives    Accounting Vocabulary    Notes to the Text    Reading Material    Assignment Material  Chapter 2    2.1 Types of Business Organizations    2.2 The Accounting Equation    2.3 The Effects of Business Transaction on the Accounting Equation    2.4 The Account    Summary of Learning Objectives    Accounting Vocabulary    Notes to the Text    Reading Material    Assignment Material  Chapter 3 Recording Business Transactions    3.1 Double -Entry Bookkeeping    3.2 Recording Business Transaction    3.3 Illustrative Problem    3.4 The Trial Balance    Summary of Learning Objectives    Accounting Vocabulary    Notes to the Text    Reading Material    Assignment Material  Chapter 4 Basic Finacial Statements  Chapter 5 The Measurement of Business Income  Chapter 6 Completing the Accounting cycle  Chapter 7 Completing the Accounting cycle  Chapter 8 Ledgers and JournalsPart Two Finanicial Accounting  Chapter 9  Cash and Internal Control  Chapter 10 Accounts Receivable and Notes Receivable  Chapter 11 Accounting for Inventory  Chapter 12 Non-currrent Assets and Intangible Assets  Chapter 13 Current Liabilities and Payroll Accounting  Chapter 14 Non-current Liabilities  Chapter 15 Shareholder's EquityPart Three  Chapter 16 Preparing and Using the Financial Statements   Chapter 17 Financial Statement AnalysisAppendix