财会专业英语

出版时间：2012-12  出版社：科学出版社  作者：张国华，王晓巍主  页数：329  

内容概要

　　《中国科学院规划教材·会计学及财务管理系列：财会专业英语》涵盖了簿记、会计、财务管理和管理会计的有关内容，分为七个单元，共31章。第一单元簿记循环和第二单元特种日记账，是会计学的入门课程；第三至第五单元是财务会计专题，依次介绍资产、负债、所有者权益等相关知识和业务处理方法；第六单元介绍成本和管理会计的核心内容；第七单元是财务管理专题。每一章后面都附有专业术语和配套习题。　　《中国科学院规划教材·会计学及财务管理系列：财会专业英语》的主要服务对象是各大、专院校的会计专业学生和在职会计人员，尤其适合于初学者循序渐进、由浅入深地学习。

书籍目录

总序前言UNIT 1 BOOKKEEPING CYCLEChapter 1 Introduction to Accounting1.1 Bookkeeping and Accounting1.2 The Field of Professional Accounting1.3 Accounting Concepts and Principles1.4 Ethics in AccountingChapter 2 Accounting Equation2.1 Basic Elements of Accounting2.2 Basic Accounting EquationChapter 3 The Double-entry System3.1 The Account3.2 Chart of Accounts and Ledger3.3 Debit and Credit3.4 Double-entry and Single-entry3.5 The Trial BalanceChapter 4 Journalizing and Posting Transactions4.1 The Journal4.2 Journalizing4.3 PostingChapter 5 Adjusting and Closing Procedures5.1 Accrual and Cash Basis of Accounting5.2 Adjusting Entries Covering Recorded Data5.3 Adjusting Entries Covering Unrecorded Data5.4 Closing EntriesChapter 6 Financial Statement6.1 Income Statement6.2 Balance Sheet6.3 Classified Financial Statement6.4 Bookkeeping and Accounting CycleUNIT 2 SPECIAL JOURNALSChapter 7 The Sales Journal7.1 The Types of Journals7.2 Sales Journal7.3 Periodic and Perpetual Inventory Systems7.4 Trade Discount and Cash Discount7.5 Sales Returns and Allowances7.6 Special Ledgers （Subsidiary Ledger）7.7 Proving the Accounts Receivable Subsidiary Ledger is Equal to the Control7.8 Types of Ledger Account FormsChapter 8 The Purchase Journal8.1 Purchase as a Cost8.2 Purchase Invoice8.3 Purchase Journal8.4 Debit and Credit Memorandum8.5 Subsidiary Accounts Payable LedgerChapter 9 The Cash Journal9.1 Cash Receipts Journal9.2 Cash Disbursement Journal9.3 Combination Cash JournalChapter 10 Summarizing and Reporting via the Worksheet10.1 Worksheet Procedures for a Service Business10.2 Worksheet Procedures for a Merchandising BusinessUNIT 3 SPECIAL TOPICS OF ASSETSChapter 11 Cash and Its Control11.1 Controlling on Cash Receipts11.2 Controlling Cash Disbursements11.3 Controlling Cash Balances11.4 The Petty Cash Fund11.5 Voucher SystemChapter 12 Bank Reconciliation12.1 Checks12.2 Bank Statement12.3 Need for Reconciling the Bank Balance12.4 Steps in Reconciling the Bank BalanceChapter 13 Allowance for Bad Debts13.1 Credit Sales and Receivables13.2 Bad Debt and Bad Debt Expense13.3 Allowance Method of Accounting for Bad Debts13.4 Estimating the Amount of Bad Debt Expense13.5 Direct Write-Off Method of Accounting for Bad DebtsChapter 14 Promissory Notes14.1 The Need for Promissory Notes14.2 Determining Maturity Date and Computing Interest14.3 Accounting for Notes Payable14.4 Accounting for Notes Receivable14.5 Discounting Notes Receivable14.6 Dishonored Notes Receivable14.7 Contingent Liability and the Full Disclosure PrincipleChapter 15 Inventory Measurement15.1 Nature of Inventory15.2 Perpetual and Periodic Inventory Systems15.3 Methods of Determining Inventory CostsChapter 16 Depreciation Method16.1 Nature of Depreciation16.2 Factors Affecting Depreciation16.3 Depreciation MethodsChapter 17 Intangible Assets17.1 Various Intangible Assets17.2 Acquisition of Intangible Assets17.3 Amortization of Intangible Assets17.4 GoodwillUNIT 4 SPECIAL TOPICS OF LIABILITIESChapter 18 Payroll Accounting18.1 Gross Pay18.2 Deductions From Gross Pay18.3 The Payroll System18.4 Recording the Payroll18.5 Payroll Taxes Imposed on the Employer18.6 Recording the Employer TaxesChapter 19 Bonds Payable19.1 Bond and Bond Indenture19.2 Classifications of Bonds19.3 Bonds Payable19.4 Accounting for Bonds Issuing19.5 Accounting for Interest Expense AmortizationUNIT 5 SPECIAL TOPICS OF OWNERS EQUITYChapter 20 Partnership Accounting20.1 Characteristics of Partnerships20.2 Advantages and Disadvantages of Partnerships20.3 Formation of the Partnership20.4 Division of Net Income and Loss20.5 Admission of a New Partner20.6 Liquidation of a PartnershipChapter 21 Corporation Accounting — Capital Stock21.1 Characteristics of the Corporation21.2 Organizing a Corporation21.3 Advantages and Disadvantages of Corporation Form21.4 Equity Accounting for the Corporation21.5 Classes of Shares21.6 Issue of Stock21.7 Treasury StockUNIT 6 COST AND MANAGEMENT ACCOUNTINGChapter 22 An Introduction to Cost Terms22.1 Costs in General22.2 Direct Costs and Indirect Costs22.3 Factors Affecting Direct/Indirect Cost Classifications22.4 Cost Drivers and Cost ManagementChapter 23 Cost Behavior Patterns23.1 Variable Costs and Fixed Costs23.2 Major Assumptions and Relevant Range23.3 Total Costs and Unit Costs23.4 Manufacturing Cost and Non Manufacturing CostChapter 24 Cost-Volume-Profit Relationship24.1 Revenue Drivers and Cost Drivers： The General Case and A Special Case24.2 CVP Assumptions24.3 The Basics of Cost-Volume-Profit （CVP） Analysis24.4 The Breakeven Point24.5 Target Operating Income （TOI）24.6 The PV GraphChapter 25 Costing Systems25.1 Building Block： Concept of Costing Systems25.2 Job-Costing and Process-Costing Systems25.3 Job Costing System25.4 Manufacturing OverheadChapter 26 Standard Costing26.1 Standards and Standards Costing26.2 Ideal Versus Practical Standard26.3 Relationship of Standard Costing to Budgeting26.4 Setting Standards26.5 General Model for Variance AnalysisUNIT 7 FINANCIAL MANAGEMENTChapter 27 An Overview of Financial Management27.1 Career Opportunities In Finance27.2 The Financial Staffs Responsibilities27.3 The Goals of the CorporationChapter 28 Analysis of Financial Statements28.1 Ratio Analysis28.2 Liquidity Ratios28.3 Asset Management Ratios28.4 Debt Management Ratios28.5 Profitability Ratios28.6 Market Value RatiosChapter 29 Cost of Capital29.1 The Logic of the Weighted Average Cost of Capital29.2 Basic Definitions29.3 Cost of Debt， ka（1—T）29.4 Cost of Preferred Stock kp29.5 Cost of Retained Earnings ks29.6 The CAPM ApproachChapter 30 Working Capital Management30.1 Working Capital Terminology30.2 Cash Management30.3 Marketable Securities30.4 Inventory30.5 Setting the Credit Period and StandardsChapter 31 Multinational Financial Management31.1 Multinational or Global Corporations31.2 Multinational versus Domestic Financial ManagementAnswers to ExercisesReferences