会计英语

会计英语

白蔚秋, 主编

出版社:大连出版社

年代:2010

定价:24.0

书籍简介:

随着我国会计国际化进程的不断加快,将专业英语教学引入成人教育会计专业已经刻不容缓,这将大大提升学生的专业能力和职业水平。本书在编写的过程中,编者参阅了多个最新版本的会计教科学,着重介绍会计的基本理论、方法和概念,充分体现了会计学科的系统性和专业性。

书籍目录:

Chapter 1 Accounting and Business Organization

1.1 Types of Businesses

1.2 Types of Business Organizations

1.3 The Role of Accounting in Business

1.4 Profession of Accounting

1.5 Generally Accepted Accounting Principles

1.6 Accounting Equation

1.7 Financial Statements and Interrelationships among Them

参考译文

Chapter 2 Analyzing Transactions,

2.1 Using Accounts to Record Transactions

2.2 Journal

2.3 Double-Entry Accounting System

2.4 Posting Journal Entries to Accounts

2.5 Trial Balance

参考译文

Chapter 3 Adjusting Process

3.1 Types of Accounts Requiring Adjustment

3.2 Adjusting Entries

3.3 Summary of the Adjusting Process

3.4 Adjusted Trial Balance

参考译文

Chapter 4 Closing Entries and Accounting Cycle

4.1 The Reasons for Closing the Accounts

4.2 Closing Steps and Closing Entries

4.3 Post-Closing Trial Balance

4.4 Accounting Cycle

参考译文

Chapter 5 Inventories

5.1 Inventory Cost Flow Assumptions

5.2 Perpetual Inventory System

5.3 Periodic Inventory System

5.4 Estimating Inventory Cost

参考译文

Chapter 6 Receivables

6.1 Classifications of Receivable

6.2 Uncollectihle Receivable

6.3 Direct Write.off Method for Uncollectible Accounts

6.4 Allowance Method Uncollectible Accounts

6.5 Notes Receivable

参考译文

Chapter 7 Fixed Assets and Intangible Assets

7.1 Nature of Fixed Assets

7.2 Accounting for Depreciation

7.3 Disposal of Fixed Assets

7.4 Intangible Assets

参考译文

Chapter 8 Current Liabilities and Contingent Liabilities8

8.1 Current Liabilities

8.2 Contingent Liabilities

参考译文

Chapter 9 Partnerships

9.1 Characteristics of a Partnership

9.2 Forming a Partnership

9.3 Dividing Income

9.4 Admitting a Partner

9.5 Withdrawal of a Partner

9.6 Liquidating Partnerships

参考译文

Chapter 10 Corporations

10.1 Characteristics of a Corporation1

10.2 Advantages of the Corporate Form of Organization

10.3 Disadvantages of the Corporate Form of O~ganization

10.4 Formation of a Corporation

10.5 Charactestics and Classes of Stock

10.6 Issuing Stock

10.7 Cash Dividends

10.8 Stock Dividendslll

10.9 Stockholders’Equity Section in the Balance Sheet1 1

10.10 Stock Splits

参考译文

Chapter 11 Bonds Payable

11.1 Characteristics of Bonds

11.2 Types of Bond

11.3 Tax advantage of bond financing

11.4 Bonds Issued at Face Amount

11.5 Bonds Issued at a Discount

11.6 Bonds Issued at a Premium

11.7 Bonds Sinking Funds

11.8 Bond Redemption

参考译文

Chapter 12 Financial Statements Analysis1 3

12.1 Basic Analytical Procedures

12.2 Solvency Analysis

12.3 Profitability Analysis

参考译文

Chapter 13 Management Accounting Concepts

13.1 The Differences between Managerial and Financial Accounting

13.2 The Management Accountant in the Organization

13.3 Managerial Accounting in the Management Process1

参考译文

Chapter 14 Cost Concepts and Classifications1

14.1 General Cost Classifications1

14.2 Product Costs versus Period Costs

参考译文

Chapter 15 Cost Behavior and Cost-Volume-Profit Analysis1

15.1 Cost Behavior

15.2 Cost-Volume-Profit Relationships1

15.3 Break-Even Analysis

参考译文

Chapter 16 Budgeting1

16.1 Objectives of Budgeting

16.2 Static Budget and Flexible Budget1

16.3 Master Budget

参考译文

参考文献

教学课时建议

内容摘要:

随着我国会计国际化进程的不断加快,将专业英语教学引入成人教育会计专业已经刻不容缓,这将大大提升学生的专业能力和执业水平。《会计英语》主要以接受成人教育的学生为对象,在知识结构、难易程度、语言表达等方面均力求符合成人教育的特点,理论与实务有机结合。在《会计英语》的编写过程中,编者参阅了美国多个最新版本的会计教科书,着重介绍会计的基本理论、方法和概念,充分体现了会计学科的系统性和专业性。

书籍规格:

书籍详细信息
书名会计英语站内查询相似图书
9787806849071
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出版地大连出版单位大连出版社
版次1版印次1
定价(元)24.0语种简体中文
尺寸26 × 19装帧平装
页数印数

书籍信息归属:

会计英语是大连出版社于2010.5出版的中图分类号为 H31 的主题关于 会计-英语-成人教育:高等教育-教材 的书籍。