基本信息
| 商品名称： |
会计英语普通高等学校成人高等教育会计学精品教材 |
| 作者： |
白蔚秋 |
开本： |
16开 |
| 原价： |
24
|
页数： |
194 |
| 现价： |
20.4 |
出版时间 |
2010-08-01 |
| ISBN号： |
9787806849071 |
印刷时间： |
2010-08-01 |
| 出版社： |
大连 |
版次： |
1 |
| 商品类型： |
图书 |
印次： |
1 |
内容提要
随着我国会计国际化进程的不断加快，将专业英语教学引入成人教育会 计专业已经刻不容缓，这将大大提升学生的专业能力和执业水平。本书主要以接受成人教育的学生为对象，在知识结构、难易程度、语言表达等方面均 力求符合成人教育的特点，理论与实务有机结合。在本书的编写过程中，编者参阅了美国多个最新版本的会计教科书，着重介绍会计的基本理论、方法 和概念，充分体现了会计学科的系统性和专业性。
目录
Chapter 1 Accounting and Business Organization 1.1 Types ofBusinesses 1.2 Types of Business Organizations 1.3 The Role ofAccounting in Business 1.4 Profession of Accounting 1.5 GenerallyAccepted Accounting Principles 1.6 Accounting Equation 1.7Financial Statements and Interrelationships among Them 参考译文 Chapter2 Analyzing Transactions 2.1 Using Accounts to Record Transactions2.2 Journal 2.3 Double-Entry Accounting System 2.4 Posting JournalEntries to Accounts 2.5 Trial Balance 参考译文 Chapter 3 AdjustingProcess 3.1 Types of Accounts Requiring Adjustment 3.2 AdjustingEntries 3.3 Summary of the Adjusting Process 3.4 Adjusted TrialBalance 参考译文 Chapter 4 Closing Entries and Accounting Cycle 4.1 TheReasons for Closing the Accounts 4.2 Closing Steps and ClosingEntries 4.3 Post-Closing Trial Balance 4.4 Accounting Cycle 参考译文Chapter 5 Inventories 5.1 Inventory Cost Flow Assumptions 5.2Perpetual Inventory System 5.3 Periodic Inventory System 5.4Estimating Inventory Cost 参考译文 Chapter 6 Receivables 6.1Classifications of Receivable 6.2 Uncollectible Receivable 6.3Direct Write-off Method for Uncollectible Accounts 6.4 AllowanceMethod Uncollectible Accounts 6.5 Notes Receivable 参考译文 Chapter 7Fixed Assets and Intangible Assets 7.1 Nature of Fixed Assets 7.2Accounting for Depreciation 7.3 Disposal of Fixed Assets 7.4Intangible Assets 参考译文 Chapter 8 Current Liabilities and ContingentLiabilities 8.1 Current Liabilities 8.2 Contingent Liabilities 参考译文Chapter 9 Partnerships 9.1 Characteristics of a Partnership 9.2Forming a Partnership 9.3 Dividing Income 9.4 Admitting a Partner9.5 Withdrawal of a Partner 9.6 Liquidating Partnerships 参考译文Chapter 10 Corporations 10.1 Characteristics of a Corporation 10.2Advantages of the Corporate Form of Organization 10.3 Disadvantagesof the Corporate Form of Organization 10.4 Formation of aCorporation 10.5 Characteristics and Classes of Stock 10.6 IssuingStock 10.7 Cash Dividends 10.8 Stock Dividends 10.9 StockholdersEquity Section in the Balance Sheet 10.10 Stock Splits 参考译文 Chapter11 Bonds Payable 11.1 Characteristics of Bonds 11.2 Types of Bond11.3 Tax advantage of bond financing 11.4 Bonds Issued at FaceAmount 11.5 Bonds Issued at a Discount 11.6 Bonds Issued at aPremium 11.7 Bonds Sinking Funds 11.8 Bond Redemption 参考译文 Chapter12 Financial Statements Analysis 12.1 Basic Analytical Procedures12.2 Solvency Analysis 12.3 Profitability Analysis 参考译文 Chapter 13Management Accounting Concepts 13.1 The Differences betweenManagerial and Financial Accounting 13.2 The Management Accountantin the Organization 13.3 Managerial Accounting in the ManagementProcess 参考译文 Chapter 14 Cost Concepts and Classifications 14.1General Cost Classifications 14.2 Product Costs versus Period Costs参考译文 Chapter 15 Cost Behavior and Cost-Volume-Profit Analysis 15.1Cost Behavior 15.2 Cost-Volume-Profit Relationships 15.3 Break-EvenAnalysis 参考译文 Chapter 16 Budgeting 16.1 Objectives of Budgeting16.2 Static Budget and Flexible Budget 16.3 Master Budget 参考译文 参考文献教学课时建议
