出版社:高等教育出版社
年代:2006
定价:15.4
本书是高等职业教育应用型人才培养培训工程(银领工程)系列教材之一。本书根据国内外最新会计准则、制度、法规和相关资料编写,反映会计发展的最新内容;包括了西方财务会计的基本内容,并引入了会计分析,涵盖范围广。
"Unit 1 An Introduction to Accounting
1.1 The History and Development of Accounting
1.2 The Nature of Accounting
1.3 Users of Accounting Information
1.4 Accounting Profession
1.5 Managerial Accounting and Financial Accounting
1.6 Ethics and Accounting
1.7 Solutions to Activities
1.8 Accounting Vocabulary Summary
Self-Exercises
Group Activities
Reading Material
Unit 2 Recording Business Transactions
2.1 Types of Business Entities
2.2 The Accounting Equation
2.3 Double―Entry Bookkeeping
2.4 Recording Business Transactions
2.5 Illustrative Problem
2.6 Solutions to Activities
2.7 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 3 Accounting Cycle and Processes.
3.1 The Accounting Cycle
3.2 Source Documents
3.3 The Ledge
3.4 The Journals
3.5 The Financial Statements
3.6 Solutions to Aetivities
3 7 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 4 Cash and Receivables
4.1 Cash and Internal Control
4.2 The Bank Account:a Control Device
4.3 Accounts Receivable
4.4 Notes Receivable
4.5 Accounting for Bad Debts
4.6 Solutions to Activities
4.7 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 5 Inventory.
5.1 The Concept of Inventory
5.2 Inventory System
5.3 Inventory Costing Methods
5.4 Solutions to Activities
5.5 Accounting Vocabulary
Summary
Self―Exereises
Group Activities
Reading Material
Unit 6 Long-Lived Assets
6.1 Types of Assets
6.2 Fixed Assets
6.3 Depreciation of Fixed Assets
6.4 Disposing of Fixed Assets
6.5 Natural Resources and Intangible Assets
6.6 Solutions to Activities
6.7 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 7 Liabilities and Shareh Olders Equity
7.1 Types of Liabilities
7.2 Current Liabilities
7.3 Non―current Liabilities
7.4 Share Capital
7.5 ShareholdersEquity
7.6 Solutions to Activities
7.7 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 8 The Measurement of Business Income
8.1 Revenues and Expenses
8.2 Business Income
8.3 Some Generally Accepted Accounting Principles(GAAP)
8.4 Adjustments to the Accounts
8 5 Adjusted Trial Balance
8.6 Preparing the Financial Statements from the Adjusted Trial Balance。
8.7 Solutions tO Activities
8.8 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Unit 9 Completing the Accounting Cycle
9.1 Preparation of the Work Sheet
9.2 Uses of the Work Sheet
9.3 Closing the Accounts
9.4 The Operation Cycle for a Merchandising Business
9.5 Accounting Record of the Operating Cycle
9.6 The Accounting Cycle for a Merchandising Business
9.7 Solutions to Activities
9.8 Accounting Vocabulary
Summary
Self-Exercises
Group Activities
Reading Material
Appendix Ⅰ Reference Versions for Reading Materials
Appendix Ⅱ Answers to Self-Exercises.
Appendix Ⅲ Recommended Websites of Accounting
Appendix IV A List of Reference Book
Appendix V Index
"
作为会计英语教材,本书尝试用英语讲授会计的专业知识,在帮助读者掌握会计词汇的同时,通过阅读与练习使读者能够较为全面地学习西方财务会计的专业知识,以适合经济全球化的新形势、符合对外交流与合作的需求,同时还可以帮助会计工作者和财经类专业学生阅读英语会计文献和使用英语处理会计工作。
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出版地 | 北京 | 出版单位 | 高等教育出版社 |
版次 | 1版 | 印次 | 1 |
定价(元) | 15.4 | 语种 | 简体中文 |
尺寸 | 23 | 装帧 | 平装 |
页数 | 印数 | 20000 |
实用会计英语是高等教育出版社于2006.06出版的中图分类号为 H31 的主题关于 会计-英语-高等学校:技术学校-教材 的书籍。