会计英语

会计英语

张其秀, 编著

出版社:上海财经大学出版社

年代:2014

定价:33.0

书籍简介:

本书自2010年修订出版,至今已有四年之余。作为《会计英语》(双语版)系列教材之一,本书一直被许多高校师生与自学读者喜爱并受用, 为了使本教材不断更新完善,不断充实内容,以更好地满足广大读者的需求,我们再次对本书进行了修订与完善。本次修订与完善主要包括以下几方面:1.充实部分章节内容,使有关理论与方法的阐更详细完整,尤其是第十二章财务报表分析部分增加了主要财务指标的计算公式,便于读者理解与应用。2.增补部分章节后的练习(Exercises)与案例(Cases),以便读者能更多地通过典型经济业务与案例分析,加深理解有关章节所阐述的会计理论与实务方法。3.完善部分练习(Exercises)答案,以供读者更好地理解参考,便于自我检查。

书籍目录:

Part One Accounting Theory-Concepts and FrameworkCHAPTER 1 Accounting:The Basis for Decisions/31.1 Accounting: Information for Decision Making/31.2 Financial Accounting Information/61.3 Profession Fields of Accounting/8Extending your knowledge—Accounting Ethic/10Key words, phrases, and special terms/11Multiple-choice Questions/12Exercises/13Cases/13CHAPTER 2 Theoretical Framework Underlying Financial Accounting/142.1 Nature of a Theoretical Framework/142.2 First Level: Basic Objectives/152.3 Second Level:Fundamental Concepts/162.4 Third Level: Recognition and Measurement Concepts/17Extending your knowledge—Industry Practice/21Key words, phrases, and special terms/21Multiple-choice Questions/22Exercise/23Cases/23Part Two Accounting Information—Recording and DisclosureCHAPTER 3 Accounting Cycle/273.1 Double-entry Accounting/273.2 Journalizing and Posting/303.3 End-of-period Adjusting Entries/313.4 Work Sheet/333.5 Closing Entry/353.6 Preparing Financial Statements/36Extending your knowledge—Adjustment for Taxes in Unprofitable Periods/37Key words, phrases, and special terms/38Multiple-choice Questions/39Exercises/40Cases/42CHAPTER 4 Basic Financial Statements/434.1 Balance Sheet/434.2 Income Statement/47Extending your knowledge—Combined Statement of Income and Retained Earnings/50Key words, phrases, and special terms/51Multiple-choice Questions/52Exercises/53Cases/54Part Three Accounting Elements (Assets)—Recognition and MeasurementCHAPTER 5 Current Assets—Cash, Temporary Investments, Receivables/595.1 Cash/595.2 Temporary Investments/645.3 Accounts Receivable/665.4 Notes Receivable/71Extending your knowledge—Factoring Accounts Receivable/74Key words, phrases, and special terms/74Multiple-choice Questions/75Exercises/77Cases/79CHAPTER 6 Current Assets (Continued)—Inventories/806.1 Inventory Systems/806.2 Inventory Measurement/816.3 Estimating Inventories/86Extending your knowledge—LIFO Reserves/88Key words, phrases, and special terms/89Multiple-choice Questions/90Exercises/91Cases/93CHAPTER 7 Long-term Assets/947.1 Plant Assets/947.2 Intangible Assets/1017.3 Natural Resources/103Extending your knowledge—Non-monetary Transactions/104Key words, phrases, and special terms/105Multiple-choice Questions/107Exercises/108Cases/110Part Four Accounting Elements (Liability and Equity)—Recognition and MeasurementCHAPTER 8 Current Liabilities/1138.1 Current Liabilities of Known Amount/1138.2 Current Liabilities that must be Estimated/116Extending your knowledge—Contingent Liabilities/118Key words, phrases, and special terms/118Multiple-choice Questions/118Exercises/120Cases/121CHAPTER 9 Long-term Liabilities/1229.1 The Basic Concepts of Bonds/1229.2 Issuing Bonds Payable/1259.3 Amortization of Bond Discount and Premium/1289.4 Early Retirement of Bonds Payable/1319.5 Convertible Bonds and Notes/131Extending your knowledge—Advantages of Financing Operations with Bonds versus Stock/132Key words, phrases, and special terms/133Multiple-choice Questions/134Exercises/135Cases/136CHAPTER 10 Stockholders’ Equity/13810.1 Stock/13810.2 Common Stock and Preferred Stock/13910.3 Issuance Stock/14210.4 Dividends/14310.5 Stock Splits/14410.6 Treasury Stock/14510.7 Donated Capital/146Extending your knowledge—Book Value and Market Price/147Key words, phrases, and special terms/148Multiple-choice Questions/148Exercises/150Cases/151Part Five Accounting Analysis—Understanding and ApplicationCHAPTER 11 Statement of Cash Flows/15511.1 Function of the Statement of Cash Flows/15511.2 Classifications of Cash Flows/15611.3 Preparation of the Statement of Cash Flows/15611.4 A Complete Illustration/164Extending your knowledge—Free Cash Flow/165Key words, phrases, and special terms/166Multiple-choice Questions/166Exercises/167Cases/168CHAPTER 12 Financial Statement Analysis/16912.1 Objectives of Financial Statement Analysis/16912.2 Basic Analytical Procedures/17012.3 Current Position Analysis/17212.4 Assets Management Analysis/17412.5 Solvency Ability Analysis/17712.6 Profitability Analysis/178Extending your knowledge—Ratio of Liabilities to Stockholders’ Equity/181Key words, phrases, and special terms/182Multiple-choice Questions/183Exercises/184Cases/184第一篇 会计理论——概念与框架第一章 会计:决策的基础/1891.1 会计:决策信息/1891.2 财务会计信息/1911.3 会计的职业领域/193知识拓展——会计道德/195第二章 财务会计理论框架/1962.1 理论框架的性质/1962.2 第一层次: 基本目标/1972.3 第二层次: 基本概念/1972.4 第三层次: 确认与计量概念/199知识拓展——行业实务/201第二篇 会计信息——归集与披露第三章 会计循环/2053.1 复式记账制/2053.2 日记账和分类账/2073.3 期末账项调整/2083.4 工作底表/2103.5 结账分录/2123.6 编制财务报表/213知识拓展——无盈利时期的所得税调整/214第四章 基本财务报表/2164.1 资产负债表/2164.2 收益表/219知识拓展——收益与留存收益合并报表/221第三篇 会计要素(资产)——确认与计量第五章 流动资产(上)——现金、短期投资、应收款项/2255.1 现金/2255.2 短期投资/2295.3 应收账款/2315.4 应收票据/235知识拓展——应收账款保理/237第六章 流动资产(下)——存货/2386.1 存货的盘存/2386.2 存货的计价/2396.3 存货的估价/243知识拓展——后进先出储备/244第七章 长期资产/2467.1 固定资产/2467.2 无形资产/2517.3 自然资源/253知识拓展——非货币性交易/253第四篇 会计要素(负债与权益)——确认与计量第八章 流动负债/2578.1 金额确定的流动负债/2578.2 需要估计的流动负债/260知识拓展——或有负债/261第九章 长期负债/2629.1 债券的基本概念/2629.2 债券发行的会计处理/2649.3 债券溢折价摊销/2679.4 债券的提前赎回/2699.5 可转换债券和票据/270知识拓展——债券筹资和股票筹资的优劣/270第十章 股东权益/27210.1 股票/27210.2 普通股和优先股/27310.3 股票发行/27510.4 股利/27510.5 股票分割/27610.6 库藏股/27610.7 受赠资本/278知识拓展——账面价值和市场价值/278第五篇 会计分析——理解与运用第十一章 现金流量表/28111.1 现金流量表的功用/28111.2 现金流量的分类/28111.3 现金流量表的编制/28211.4 完整的列示/288知识拓展——自由现金流/290第十二章 财务报表分析/29112.1 财务报表分析的目的/29112.2 基本分析程序/29112.3 流动性分析/29412.4 资产管理分析/29612.5 偿债能力分析/29812.6 盈利能力分析/299知识拓展——产权比率/302Answers for Multiple-choice Questions/303Partial Answers for Exercises/304主要参考文献/315第一版后记/316

内容摘要:

《会计英语——财务会计》(双语版?第二版)自2010年修订出版,至今已有四年之余。作为《会计英语》(双语版)系列教材之一,本书一直被许多高校师生与自学读者喜爱并受用, 为了使本教材不断更新完善,不断充实内容,以更好地满足广大读者的需求,我们再次对本书进行了修订与完善。  本次修订与完善主要包括以下几方面:  1.充实部分章节内容,使有关理论与方法的阐更详细完整,尤其是第十二章财务报表分析部分增加了主要财务指标的计算公式,便于读者理解与应用。  2.增补部分章节后的练习(Exercises)与案例(Cases),以便读者能更多地通过典型经济业务与案例分析,加深理解有关章节所阐述的会计理论与实务方法。  3.完善部分练习(Exercises)答案,以供读者更好地理解参考,便于自我检查。【作者简介】  张其秀,同济大学副教授,主要研究方向为财务会计发展、企业税务研究及会计双语教育。主讲课程为会计学、高级财务会计、会计英语、税务会计及税法等

书籍规格:

书籍详细信息
书名会计英语站内查询相似图书
9787564220631
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出版地上海出版单位上海财经大学出版社
版次3版印次1
定价(元)33.0语种简体中文
尺寸26 × 19装帧平装
页数印数

书籍信息归属:

会计英语是上海财经大学出版社于2014.11出版的中图分类号为 H31 的主题关于 会计-英语-高等学校-教材 的书籍。