会计英语
2005-9
科学出版社
葛军
425
539000
本书以现代会计理论的最新研究成果和国际会计准则为指导，以西方财务会计体系为基础，结合我国会计实践工作，将国内外财务会计教学内容相结合，综述了会计的涵义、作用 、会计职业、会计准则的制定及公认会计原则等基本知识；从会计专业的角度，全面系统地阐述了会计核算的基本经济业务、基本方法、基本程序和基本技能，概括介绍了会计分析的方法及运用，并对会计的最新发展动态做了简明扼要的介绍。 本书内容包括会计介绍，会计基础知识，资产、负债、所有者权益的核算，财务报表的编制与分析等。 本书不仅可以作为高等院校会计专业本科和其他经济管理类本科“专业英语”课程的教材，也可作为在职会计人员和经济管理人员的自学参考书。
Part One Fundamental Accounting Chapter 1 An Introduction to Accounting 1.1 The Nature of Accounting 1.2 The History and Development of Accounting 1.3 Users of Accounting Information 1.4 Accounting Profession 1.5 The Accounting Standards Setting Bodies 1.6 Generally Accepted Accounting Principles Summary of Learning Objectives Accounting Vocabulary Notes to the Text Reading Material Assignment Material Chapter 2 2.1 Types of Business Organizations 2.2 The Accounting Equation 2.3 The Effects of Business Transaction on the Accounting Equation 2.4 The Account Summary of Learning Objectives Accounting Vocabulary Notes to the Text Reading Material Assignment Material Chapter 3 Recording Business Transactions 3.1 Double -Entry Bookkeeping 3.2 Recording Business Transaction 3.3 Illustrative Problem 3.4 The Trial Balance Summary of Learning Objectives Accounting Vocabulary Notes to the Text Reading Material Assignment Material Chapter 4 Basic Finacial Statements Chapter 5 The Measurement of Business Income Chapter 6 Completing the Accounting cycle Chapter 7 Completing the Accounting cycle Chapter 8 Ledgers and JournalsPart Two Finanicial Accounting Chapter 9 Cash and Internal Control Chapter 10 Accounts Receivable and Notes Receivable Chapter 11 Accounting for Inventory Chapter 12 Non-currrent Assets and Intangible Assets Chapter 13 Current Liabilities and Payroll Accounting Chapter 14 Non-current Liabilities Chapter 15 Shareholder's EquityPart Three Chapter 16 Preparing and Using the Financial Statements Chapter 17 Financial Statement AnalysisAppendix
