会计英语
会计英语封面图

会计英语

沈洪涛, 黄力平, 编著

出版社:暨南大学出版社

年代:2011

定价:25.0

书籍简介:

本书为会计英语教材,内容全面,包括财务会计、财务管理、成本与管理会计和审计四个方面,课本后附有译文和练习题,既适合教学也适合自学。

书籍目录:

Lecture 1 Introduction to Financial Accounting (FinancialStatements)

1.1 Financial Accounting

1.2 GAAP

1.3 Financial Statement

1.3.1 Income Statement

1.3.2 Statement of Retained Earnings

1.3.3 Balance Sheet (Statement of FinancialPosition)

1.3.4 Statement of Owners Equity

1.3.5 Cash Flow Statement

Lecture 2 Accounting Cycle

2.1 Analyze Transactions from Source Document

2.l.1 Source Document

2.1.2 Account

2.2 Record in Journals

2.3 Post to General Ledger

2.4 The Trial Balance

2.5 Adjust the General Ledger Accounts

2.5.1 Accrual Basis of Accounting

2.5.2 Adjusting Entries

2.6 Preparing Financial Statements

2.7 Preparing Closing Entries

2.8 Preparing a Post-Closing Trial Balance

Lecture 3 Accounting for Current Assets

3.1 Cash

3.1.1 Internal Control over CashReceipts

3.1.2 Internal Control over CashDisbursements

3.1.3 Petty Cash Fund

3.1.4 Reconciling the Bank Account

3.2 Accounting for Receivables

3.3 Inventory

Lecture 4 Accounting for Long-Term Assets

4.1 Plant Assets

4.1.1 Cost of Plant Assets

4.1.2 Depreciation

4.2 Long-Term Investments

4.2.1 Accounting for Debt Investments

4.2.2 Accounting for StockInvestments

4.3 Intangible Assets

Lecture 5 Accounting for Liabilities

5.1 Current Liabilities

5.1.1 Notes Payable

5.1.2 Payroll and Payroll TaxesPayable

5.1.3 Unearned Revenues

5.1.4 Current Maturities of Long-TermDebt

5.2 Long-Term Liabilities

5.2.1 Bonds

5.2.2 Types of Bonds

5.2.3 Issuing Bonds at Face Value

5.2.4 Issuing Bonds at a Discount orPremium

5.2.5 Effective-Interest Method of BondAmortization

5.2.6 Straight-Line Amortization

Lecture 6 Accounting for Equity

6.1 The Corporate Form of Organization

6.2 Ownership Rights of Stockholders

6.3 Corporate Capital

6.3.1 Accounting for Common StockIssues

6.3.2 Dividends

6.3.3 Retained Earnings

Lecture 7 Financial Statement Analysis

7.1 Tools of Financial Statement Analysis

7.2 Ratio Analysis

……

内容摘要:

会计是通用的商业语言。随着经济全球化的发展,会计的国际趋同已是必然。无论是观念的国际化还是规则的国际化,都离不开语言的沟通。因此,用英语学习会计知识是会计专业学生的迫切要求,用英语获取会计信息是所有经济活动参与者的现实需要。沈洪涛编著的《会计英语》内容都是选自北美经典的会计学教材,全面地覆盖了会计学的主要专业领域。

书籍规格:

书籍详细信息
书名会计英语站内查询相似图书
9787811352580
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出版地广州出版单位暨南大学出版社
版次1版印次1
定价(元)25.0语种简体中文
尺寸26 × 18装帧平装
页数印数

书籍信息归属:

会计英语是暨南大学出版社于2011.2出版的中图分类号为 H31 的主题关于 会计-英语 的书籍。