出版社:大连出版社
年代:2010
定价:24.0
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。
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
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。
书籍详细信息 | |||
书名 | 会计英语站内查询相似图书 | ||
9787806849071 如需购买下载《会计英语》pdf扫描版电子书或查询更多相关信息,请直接复制isbn,搜索即可全网搜索该ISBN | |||
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 |
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。