会计与财务管理专业英语

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.