会计英语

会计英语

叶建芳, 孙红星, 叶建平, 主编

出版社:东北财经大学出版社

年代:2014

定价:28.0

书籍简介:

本书包含大量的会计专业词汇、财经新闻、CAT/ACCA考试题、商务交流及信函写作等技能培养,课文原文主要摘自经典文献、《商业周刊》等财经杂志文摘、会计类网站中的热点话题、国际会计方面的官方指南、案例、会计在生活中的应用趣闻等。

书籍目录:

Chapter 1 An Introduction to Accounting

1.1 Accounting is an Information System

1.2 Forms of Organization

1.3 The Framework for the Preparation and Presentation of Financial Statements

1.4 Understanding of Financial Statements

1.5 Accounting and Its Profession

1.6 Accounting Elements and Using the Accounting Equation

1.7 Professional Ethics in Accounting

1.8 Convergence of Accounting Standards Chinese Accounting Standards: Development and Implementation

Vocabulary

Self—test Questions

Exercises

Answers to Self—test Questions

Chapter 2 Accounting Cycle

2.1 T—account and Debit & Credit

2.2 Journalizing and Posting Transactions

2.3 Preparing a Trial Balance

2.4 Adjusting the Accounts

2.5 Adjusted Trial Balance and Preparation of Financial Statements

2.6 The Worksheet

2.7 Closing

2.8 The Accounting Cycle Summary

2.9 Classification of Balance Sheet Items

Vocabulary

Self—test Questions

Exercises

Answers to Self—test Questions

Chapter 3 Current Assets

3.1 Cash

3.2 Trading Securities

3.3 Notes Receivable

3.4 Accounts Receivable

3.5 Inventories

Vocabulary

Self—test Questions

Exercises

Answers to Self—test Questions

Chapter 4 Non—current Assets

4.1 Fixed Assets

4.2 Natural Resources

4.3 Intangible Assets

4.4 Impairment of Fixed Assets

4.5 Long—term Investments

4.6 Impairment of Long—term Investments

Vocabulary

Self—test Questions

Exercises

Answers to Self—test Questions

Chapter 5 Liabilities

5.1 Current Liabilities

5.2 Non—current Liabilities

Vocabulary

Self—test Questions

Exercises

Answers to Self—test Questions

Chapter 6 Owners' Equity

6.1 Forms of Organization

6.2 Stockholders' Rights

6.3 Accounting for Stock Issues

6.4 Treasury Stock

6.5 Preferred Stock

6.6 Dividends and Stock Splits

6.7 Accounting for Retained Earnings

6.8 Statement Presentation and Analysis

Vocabulary

Self—test Questions

Exercises

Answers to Self—test Questions

Chapter 7 Revenue and Expense Recognition and Income Statement Presentation

7.1 Revenue Recognition Concepts

7.2 Revenue Recognition at Delivery

7.3 Revenue Recognition before Delivery

7.4 Revenue Recognition after Delivery

7.5 Long—term Contracts

7.6 Revenue Recognition for Service Sales

7.7 Recognition of Gains and Losses

7.8 Expense Recognition

7.9 Presentation of the Income Statement

Vocabulary

Self—test Questions

Exercises

Answers to Self—test Questions

Chapter 8 Statement of Cash Flows and Financial Statement Analysis

8.1 Cash and Cash Equivalents

8.2 Classification of Cash Receipts and Cash Payments

8.3 Preparing Statement of Cash Flows——Direct Method

8.4 Preparing Statement of Cash Flows——Indirect Method

8.5 Determining Cash Flows from Investing Activities

8.6 Determining Cash Flows from Financing Activities

8.7 Presenting the Information in the Form of the Statementof Cash Flows

8.8 Usefulness of the Statement of Cash Flows

8.9 Financial Statement Analysis: Horizontal and Vertical

8.10 Ratio Analysis

Vocabulary

Self—test Questions

Exercises

Answers to Self—test Questions

Appendix

1.Balance Sheet

2.Income Statement

3.Statement of Changes in Owners' Equity

4.Statement of Cash Flows

5.The Disclosure of Supplementary Information to Statement of Cash Flows

6.Disclosure of Information and Accounts Required

7.VAT Return Form

8.Consumption Tax Return Form

9.Business Tax Return Form

10.Annual Return Form of The People' s Republic of China on Corporate Income Tax

11.Individual Income Tax Return Form

内容摘要:

《会计英语(第二版)》,本书包含大量的会计专业词汇、财经新闻、CAT/ACCA考试题、商务交流及信函写作等技能培养,课文原文主要摘自经典文献、《商业周刊》等财经杂志文摘、会计类网站中的热点话题、国际会计方面的官方指南、案例、会计在生活中的应用趣闻等。

书籍规格:

书籍详细信息
书名会计英语站内查询相似图书
9787565416651
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东北财经大学出版社
版次2版印次3
定价(元)28.0语种简体中文
尺寸26 × 19装帧平装
页数印数

书籍信息归属:

会计英语是东北财经大学出版社于2014.8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。