出版社：科学出版社
年代：2014
定价：39.0
本书涵盖了簿记、会计、财务管理的有关内容，具体分为三大部分，第一部分是基础会计，第二部分是财务会计，第三部分是财务管理，将三个部分分别清晰地进行了论述，便于学生能够循序渐进、由浅入深地进行学习。在第一部分，介绍了会计基本知识，会计要素、会计方程式、会计循环等，对基础会计做了较为全面的介绍。在第二部分中，阐述了资产、负债、所有者权益的具体知识，还讲述了财务报表的内容。第三部分则针对财务管理的专业知识，分别从融资、投资、营运资金和利润分配等角度进行阐述。
丛书总序前言
PART1 ACCOUNTING
UNIT1 BAsicAc
outing ChApter1 IntroductiontoAc
ounting 2
1．1
DefinitionofAc
ounting 2
1．2
Profes
ionofAc
ounting 2
1．3
TypesofAc
ountingInformAtion 4
1．4
FinAnciAlAc
ountingMeAsurementBAses 4 MoreKnowledge 7 ChApter2 TheStructureAndChArtofAc
ounts 11
2．1
Ac
ountTitle 11
2．2
TheStructureofAc
ounts 15 MoreKnowledge 17 ChApter3 TheAc
tingEquAtionAndDoubleEntryBookke
ping 18
3．1
Ac
ountinments 18
gElenuo
3．2
TheAc
ountingEquAtion 19
3．3
DoubleEntry 22 ChApter4 Ac
ountingCycle(Ⅰ) 25
4．1
TheJournAlAndJournAlizingTrAnsActions 25
4．2
TheLedgerAndPostingTrAnsActions 28
4．3
PrepAringATriAlBAlAnce 32 ChApter5 Ac
ountingCycle(Ⅱ) 38
5．1
TimePeriodPrincipleAndtheNe
dforAdjustments 38
5．2
Ac
ruAlVersusCAshBAsisofAc
ounting 38
5．3
PrepAreAdjustingEntries 39
5．4
TheAdjustedTriAlBAlAnceAndPrepArAtionofFinAnciAlStAtements 43
5．5
TheWorkshe
t 46
5．6
ClosingEntries 49
5．7
ThePostＧclosingTriAlBAlAnce 51
5．8
TheStepsintheAc
ountingCycle 52 ChApter6 BAsicFinAnciAlStAtements 60 6．1 StAtementofProfitorLos
AndComprehensiveIncome 60
6．2
StAtementofChAngesinOwners Equity 61
6．3
StAtementofFinAnciAlPosition 61
6．4
StAtementofCAshFlows 63UNIT2 FinAnciAlAc
ounting ChApter7 CAsh 67
7．1
NAturesofCAsh 67
7．2
ControlofCAsh 68
7．3
BAnkReconciliAtion 71 ChApter8 Ac
ountsReceivAble 77
8．1
NAtureofAc
ountsReceivAble 77
8．2
SAlesDiscounts 77
8．3
SAlesReturns 78
8．4
Ac
ountingforBAdDebtExpense 78 ChApter9 Inventory 85
9．1
NAtureofInventory 85
9．2
PerpetuAlAndPeriodicInventorySystems 86
9．3
InventoryCostFlow Methods 86 ChApter10 FixedAs
ets 91
10．1
DefinitionofFixedAs
ets 91
10．2
AcquisitionofFixedAs
ets 91
10．3
DepreciAtionofFixedAs
ets 91
10．4
DisposAlofFixedAs
ets 95 ChApter11 IntAngibleAs
ets 98
11．1
DefinitionofIntAngibleAs
ets 98
11．2
VAriousIntAngibleAs
ets 98
11．3
AcquisitionofIntAngibleAs
ets 99
11．4
AmortizAtionofIntAngibleAs
ets 100 ChApter12 LiAbilities 102
12．1
DefinitionofLiAbilities 102
12．2
ClAs
ificAtionofLiAbilities 102
12．3
DeterminAbleLiAbilities 102 ChApter13 Owners Equity 119
13．1
FormsofBusines
OrgAnizAtion 119
13．2
SoleProprietorshipsAndPArtnershipsAc
ounting 120
13．3
CorporAtionAc
ounting 131
ChApter14 IncomeAndExpenses 142 14．1 ContentsofIncome 142 14．2 Ac
ountingforRevenue 142 14．3 Ac
ountingforExpenses 144 ChApter15 FinAnciAlStAtements(Ⅰ) 147 15．1 StAtementofFinAnciAlPosition 147 15．2 StAtementofProfitorLos
AndOtherComprehensiveIncome 158 ChApter16 FinAnciAlStAtements(Ⅱ) 170 16．1 StAtementofCAshFlows 170 16．2 TheStAtementofChAngesinEquity 178
PART2 FINANCE
ChApter17 OverviewofFinAnce 182 17．1 TheMAinContentofFinAnciAlMAnAgement 182 17．2 TArgetsofFinAnciAlMAnAgement 185 17．3 TheMAjorTAsksoftheFinAnciAlMAnAger 187 ChApter18 TimeVAlueofMoney 190 18．1 RelAtionshiptothePAymentDecision 190 18．2 FutureVAlueAndPresentVAlueofSingleAmount 190 18．3 FutureAndPresentVAlueofAnnuity 192 18．4 DeterminingofAnnuityVAlue 195 ChApter19 InterestRAtes 197 19．1 HistoricAlInterestRAtes 197 19．2 ReAsonsforInterestRAteChAnges 198 19．3 InterestRAtesQuotes 199 19．4 ConvertingAnAPRtoAnEAR 199 19．5 InflAtionAndReAlVersusNominAlRAtes 199 19．6 RiskAndTAxes 200 19．7 MArketInterestRAtesModel 200 ChApter20 DebtFinAncing 202 20．1 ShortＧtermDebtFinAncing 202 20．2 LongＧtermDebtFinAncing 203 ChApter21 EquityFinAning 207 21．1 TheConceptsofEqcuityFinAncing 207 21．2 TheAdvAntAgesAndDisAdvAntAges 207 21．3 FActorsConsideredforChoosingAMethodofFinAncing 208 21．4 SourcesofEquityFinAncing 208 21．5 MethodsofEquityFinAncing 209ChApter22 CApitAlBudgeting(Ⅰ) 212
22．1
ImportAnceofCApitAlBudgeting 212
22．2
Proces
AndPrinciplesofCApitAlBudgeting 212
22．3
IncrementAlCAshFlowsofProject 213 MoreKnowledge 215 ChApter23 CApitAlBudgeting(Ⅱ) 216
23．1
CApitAlBudgetingDecisionCriteriA 216
23．2
PAybAckPeriod(PP) 216
23．3
NetPresentVAlue(NPV) 217
23．4
ItrAAeoeun( 217
nenlRtfRtrIRR)ChApter24 WorkingCApitAlMAnAgement 219
24．1
WorkingCApitAlTerminology 219
24．2
CAshMAnAgement 220
24．3
Ac
ountsReceivAbleMAnAgement 221
24．4
InventoryMAnAgement 222 MoreKnowledge 225 ChApter25 DistributionofProfits 227
25．1
TheBAsicTheoryofDividendPolicy 227
25．2
DividendTheory 228
25．3
FActorsInfluencingtheDividendDecision 230
25．4
DividendPolicy 232 MoreKnowledge 235 ChApter26 FinAnciAlPlAnning 237
26．1
TheObjectiveofFinAnciAlPlAnning 237
26．2
TheBenefitsofFinAnciAlPlAnning 237
26．3
ImportAntElementsinFinAnciAlPlAnning 238
26．4
TheFinAnciAlPlAnningModel 239
26．5
LinksBetwe
nLongＧtermAndShortＧtermFinAncingDecisions 240 MoreKnowledge 245 ChApter27 AnAlyzingFinAnciAlStAtements 246
27．1
TheBroAdCAtegoriesofRAtios 246
27．2
ProfitAbilityAndReturnonCApitAl 249
27．3
Liquidity,GeAring/LeverAgeAndWorkingCApitAl 250
27．4
Ef
iciencyRAtios:ControlofReceivAblesAndInventories 253
27．5
ShAreholders InvestmentRAtios 255
会计与财务管理专业英语涵盖了会计和财务管理的有关内容,分为两个部分,共27章
第一部分是会计专题,分基础会计和财务会计两个单元,共16章.基础会计单元依次介绍了会计等式、会计循环、报表介绍;财务会计单元依次介绍了资产、负债、所有者权益、收入、费用和财务报表.第二部分是财务管理专题,共11章,依次介绍了时间价值、利率、融资、投资、营运资金、利润分配和报表分析.每一章后面都附有词汇表和补充知识.
| 书籍详细信息 | |||
| 书名 | 会计与财务管理专业英语站内查询相似图书 | ||
| 9787030413239 如需购买下载《会计与财务管理专业英语》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 | 北京 | 出版单位 | 科学出版社 |
| 版次 | 1版 | 印次 | 1 |
| 定价(元) | 39.0 | 语种 | 简体中文 |
| 尺寸 | 24 × 17 | 装帧 | 平装 |
| 页数 | 260 | 印数 | |
会计与财务管理专业英语是科学出版社于2014.7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 ,财务管理－英语－高等学校－教材 的书籍。