实用会计英语
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实用会计英语

葛军, 主编

出版社:高等教育出版社

年代:2006

定价:15.4

书籍简介:

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。

书籍目录:

"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

"

内容摘要:

  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。

书籍规格:

书籍详细信息
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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

书籍信息归属:

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。