会计英语

出版时间：2005-8  出版社：华南理工大学出版社  作者：陈杰  页数：188  

内容概要

本书是“21世纪高职高专院校会计专业联编教材”之一。它以最新会计基本法规体系为导向，介绍了财务会计学的基础理论、基本方法和基本技能，主要内容有：会计概述、会计假设与原则、会计循环、财务报表、流动与非流动资产、负债、业主权益等。本书采用“英语+词汇+练习题+附录翻译”的方式进行撰写，突出高职高专教育要求的有关实用技能的培养，以大量账务实例与账务处理说明相结合，内容全面系统，重点突出，通俗易懂，实用性强。本书还配有光盘，帮助学习者训练英语的听说能力，使广大学子和读者在学会计和学英语两个方面相互促进，收到事半功倍的效果。

书籍目录

CHAPTER 1 BRIEF INTRODUCTION OF ACCOUNTING  1.1 ACCOUNTING  1.2 TYPES OF ACCOUNTING  1.3 ACCOUNTING EQUATION  READING MATERIAL: NATURE OF A BUSINESSCHAPTER 2 ACCOUNTING CONCEPTS AND PRINCIPLES  2.1 THE PURPOSE OF ACCOUNTING CONCEPTS AND PRINCIPLES  2.2 ACCOUNTING CONCEPTS  2.3 GENERAL ACCOUNTING PRINCIPLES  2.4 RELEVENT KNOWLEDGE  READING MATERIAL: GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP)CHAPTER 3 ACCOUNTING CYCLE  3.1 DEFINITION OF ACCOUNTING CYCLE  3.2 ACCOUNT  3.3 THE JOURNALS  3.4 ADJUSTING ENTRIES  3.5 TRIAL BALANCE  READING MATERIAL: BUSINESS ETHICSCHAPTER 4 FINANCIAL STATEMENTS  4.1 THE BALANCE SHEET  4.2 THE INCOME STATEMENT  4.3 THE STATEMENT OF CASH FLOWS  READING MATERIAL: COMPUTERIZED ACCOUNTING SYSTEMSCHAPTER 5 CURRENT ASSETS  5.1 CASH AND TEMPORARY INVESTMENT  5.2 RECEIVABLES  5.3 INVENTORIES  READING MATERIAL: THE VOUCHER SYSTEMCHAPTER 6 NON-CURRENT ASSETS  6.1 TANGIBLE ASSETS AND THEIR DEPRECIATION  6.2 INTANGIBLE ASSETS  6.3 LONG-TERM INVESTMENT  READING MATERIAL: NATURAL RESOURCES AND THEIR DEPLETIONCHAPTER 7 LIABILITIES  7.1 CURRENT LIABILITIES  7.2 LONG- TERM LIABILITIES  READING MATERIAL: ACCOUNTING FOR INCOME TAXESCHAPTER 8 OWNER'S EQUITY CORPORATION  8.1 ABRIEF INTRODUCTION OF CORPORATION  8.2 ACCOUNTING FOR STOCKHOLDERS' EQUITY  8.3 ACCOUNTING FOR STOCK ISSUANCE  8.4 RETAINED EARNINGS  READING MATERIAL: STOCK OPTIONSCHAPTER 9 FINANCIAL STATEMENT ANALYSIS  9.1 OBJECTIVES OF FINANCIAL STATEMENT ANALYSIS  9.2 TREND ANALYSIS  9.3 COMMON - SIZE ANALYSIS  9.4 RATIO ANALYSIS  9.5 COMPLICATED FINANCIAL ANALYZING  READING MATERIAL: LIMITATIONS OF FINANCIAL ANALYSIS: THE COMPLEXITY OF BUSINESS DECISIONSCHAPTER 10 ACCOUNTING IN THE 21st CENTURY  10.1 WEB TRUST  10.2 INFORMATION SYSTEMS AUDITING课文译文  第一章 会计概述  第二章 会计假设与会计原则  第三章 会计循环  第四章 财务报表  第五章 流动资产  第六章 非流动资产  第七章 负债  第八章 业主权益——公司  第九章 财务报表分析  第十章 21世纪的会计EXERCISES主要参考文献

用户评论 (总计5条)

•   实用!
•   是我想要的，很满意
•   质量非常好，喜欢，满意。
•   对这本书不是太满意
•   昨天使用时才发现书后面附的光盘碎了，可我买书的主要目的是要光盘，郁闷。