会计英语
2011-5
东北财经大学出版社有限责任公司
叶建芳，孙红星，叶建平 主编
299
396000
《会计英语》可作为普通高等院校的教学用书，也可供会计专业人员自学使用，还可作为工具书使用。全书分为8章：第1章为概述；第2章是对会计的性质和会计信息产生过程的叙述；第3至第6章是关于资产、负债和所有者权益的确认、计量和报告的相关知识；第7章为收入和费用的确认以及利润表的编制；第8章介绍经济活动对现金流量的影响，以及如何编制现金流量表。附录为会计报表与主要税收报表的中英文对照。
Chapter 1 An Introduction to Accounting
1.1 Accounting is an Information System
1.2 Forms of Organization
1.3 The Framework for the Preparation and Presentation of
Financial Statements
1.4 Understanding of Financial Statements
1.5 Accounting and Its Profession
1.6 Accounting Elements and Using the Accounting
Equation
1.7 Professional Ethics in Accounting
1.8 Convergence of Accounting Standards Chinese Accounting
Standards: Development and Implementation
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 2 Accounting Cycle
2.1 T-account and Debit & Credit
2.2 Journalizing and Posting Transactions
2.3 Preparing a Trial Balance
2.4 Adjusting the Accounts
2.5 Adjusted Trial Balance and Preparation of Financial
Statements
2.6 The Worksheet
2.7 Closing
2.8 The Accounting Cycle Summary
2.9 Classification of Balance Sheet Items
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 3 Current Assets
3.1 Cash
3.2 Trading Securities
3.3 Notes Receivable
3.4 Accounts Receivable
3.5 Inventories
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 4 Non-current Assets
4.1 Fixed Assets
4.2 Natural Resources
4.3 Intangible Assets
4.4 Impairment of Fixed Assets
4.5 Long-term Investments
4.6 Impairment of Long-term Investments
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 5 Liabilities
5.1 Current Liabilities
5.2 Non-current Liabilities
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 6 Owners' Equity
6.1 Forms of Organization
6.2 Stockholders' Rights
6.3 Accounting for Stock Issues
6.4 Treasury Stock
6.5 Preferred Stock
6.6 Dividends and Stock Splits
6.7 Accounting for Retained Earnings
6.8 Statement Presentation and Analysis
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 7 Revenue and Expense Recognition and Income Statement
Presentation
7.1 Revenue Recognition Concepts
7.2 Revenue Recognition at Delivery
7.3 Revenue Recognition before Delivery
7.4 Revenue Recognition after Delivery
7.5 Long-term Contracts
7.6 Revenue Recognition for Service Sales
7.7 Recognition of Gains and Losses
7.8 Expense Recognition
7.9 Presentation of the Income Statement
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Chapter 8 Statement of Cash Flows and Financial Statement
Analysis
8.1 Cash and Cash Equivalents
8.2 Classification of Cash Receipts and Cash Payments
8.3 Preparing Statement of Cash Flows--Direct Method
8.4 Preparing Statement of Cash Flows--Indirect Method
8.5 Determining Cash Flows from Investing Activities
8.6 Determining Cash Flows from Financing Activities
8.7 Presenting the Information in the Form of the Statement
of Cash Flows
8.8 Usefulness of the Statement of Cash Flows
8.9 Financial Statement Analysis: Horizontal and
Vertical
8.10 Ratio Analysis
Vocabulary
Self-test Questions
Exercises
Answers to Self-test Questions
Appendix
1. Balance Sheet
2. Income Statement
3. Statement of Changes in Owners' Equity
4. Statement of Cash Flows
5. The Disclosure of Supplementary Information to Statement of
Cash Flows
6. Disclosure of Information and Accounts Required
7. VAT Return Form
$. Consumption Tax Return Form
9. Business Tax Return Form
10. Annual Return Form of The People' s Republic of China on
Corporate Income Tax
11. Individual Income Tax Return Form
看评论还不错就买了，感觉还可以
书皮好薄呀，跟我买过的东北财经大学出版社出版的书相比，质量是一个天上，一个地下呀，纸质好差呀