会计英语

会计英语
作　者： 葛军
出版社： 科学出版社
丛编项： 全国高等院校会计与财务系列规划教材
版权说明： 本书为出版图书，暂不支持在线阅读，请支持正版图书
标　签： 电话英语
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作者简介

暂缺《会计英语》作者简介

内容简介

《全国高等院校会计与财务系列规划教材：会计英语》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。《全国高等院校会计与财务系列规划教材：会计英语》内容包括会计介绍，会计基础知识（会计恒等式与账户、交易记录、基本会计报表、损益计量、会计循环、分类账与日记账等），资产、负债、所有者权益的核算，财务报表的编制与分析等。《全国高等院校会计与财务系列规划教材：会计英语》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。

图书目录

PartOneFundamentalAccounting

Chapter1AnIntroductiontoAccounting

1.1TheNatureofAccounting

1.2TheHistoryandDevelopmentofAccounting

1.3UsersofAccountingInformation

1.4AccountingProfession

1.5TheAccountingStandardsSettingBodies

1.5.1AmericanInstituteofCertifiedPublicAccountants(AICPA),

1.5.2AccountingPrinciplesBoard(APB)

1.5.3FinancialAccountingStandardsBoard(FASB)

1.5.4SecuritiesandExchangeCommission(SEC)

1.5.5InternalRevenueService(IRS)

1.5.6AmericanAccountingAssociation(AAA)

1.5.7InternationalAccountingStandardsCommittee(IASC)

1.5.8EuropeanUnion

1.6GenerallyAcceptedAccountingPrinciples

1.6.1SeparateEntityConcept

1.6.2ContinuingConcernConcept

1.6.3TimePeriodAssumption

1,6.4MonetaryAssumption

1.6.5ObjectivityPrinciple

1.6.6MaterialityConcept

1.6.7CostPrinciple

SummaryofLearningObjectives

AccountingVocabulary

NotestotheText

ReadingMaterial

AssignmentMaterial

Chapter2TheAccountingEquationandTheAccount

2.1TypesofBusinessOrganizations

2.2TheAccountingEquation

2.3TheEffectsofBusinessTransactionsontheAccountingEquation

2.4TheAccount

2.4.1TheTAccount

2.4.2Management'sUseofAccounts

2.4.3TheLedger

2.4.4TypesofCommonlyUsedAccounts

2.4.5TitlesofAccounts

SummaryofLearningObjectives

AccountingVocabulary

NotestotheText

ReadingMaterial

AssignmentMaterial

Chapter3RecordingBusinessTransactions

3.1Double-EntryBookkeeping

3.2RecordingBusinessTransaction

3.2.1RecordingTransactionsinJournals

3.2.2PostingfromtheJournaltotheLedger

3.3IllustrativeProblem

3.4TheTrialBalance

SummaryofLearningObjectives

AccountingVocabulary

NotestotheText

ReadingMaterial

AssignmentMaterial

Chapter4BasicFinancialStatements

4.1FinancialStatements

4.1.1TheBalanceSheet

4.1.2TheIncomeStatement

4.1.3TheStatementofOwner'sEquity

4.1.4TheStatementofChangesinFinancialPosition

4.1.5RelationshipoftheFinancialStatements

4.2TheBalanceSheet

4.2.1ClassificationofAssetsandLiabilities

4.2.2FormatsofBalanceSheet

4.2.3CurrentRatioandDebtRatio

4.3Thelncomo.statement

4.3.1FormatsofIncomeStatement

4.3.2GrossMarginPercentageandInventoryTurnover

SummaryofLearningObjectives

AccountingVocabulary

NotestotheText

ReadingMaterial

AssignmentMaterial

Chapter5TheMeasurementofBusinessIncome

5.1BusinessIncome

5.2SomeGenerallyAcceptedAccountingPrinciples

5.2.1Accrual-BasisAccounting

5.2.2TheAccountingPeriod

5.2.3RevenuePrinciple

5.2.4MatchingPrinciple

5.2.5Time.PeriodConcept

5.3AdjustmentstotheAccounts

5.4AdjustedTrialBalance

5.5PreparingtheFinancialStatementsfromtheAdjustedTrialBalance

SummaryofLearningObjectives

AccountingVocabulary

NotestotheText

ReadingMaterial

AssignmentMaterial

Chapter6GompletingtheAccountingGycle(I)

6.1TheAccountingCycle

6.2PreparationoftheWorkSheet

6.2.1TheAccountant'sWorkSheet

6.2.2StepsinPreparingtheWorkSheet

6.3UsesoftheWorkSheet

6.3.1PreparingtheFinancialStatements

6.3.2RecordingtheAdjustingEntries

6.4ClosingtheAccounts

SummaryofLearningObjectives

AccountingVocabulary

NotestotheText

ReadingMaterial

AssignmentMaterial

Chapter7CompletingtheAccountingCycle(11)

7.1TheOperationCycleforaMerchandisingBusiness

7.2AccountingRecordoftheOperatingCycle

7.2.1PurchaseofInventory

7.2.2PurchaseDiscounts

7.2.3PurchaseRetumsandAllowmices

7.2.4TransportationCosts

7.2.5SaleofInventory

7.2.6SalesDiscounts,SalesReturnsandAllowances

7.2.7CostofGoodsSold

7.3TheAccountingCycleforaMerchandisingBusiness

7.3.1TheAdjustingandClosingProcessforaMerchandisingBusiness

7.3.2WorkSheetofaMerchandisingBusiness

7.3.3FinancialStatementsofaMerchandisingBusiness

7.3.4AdjustandClosetheAccountsofaMerchandisingBusiness

SummaryofLearningObjectives

AccountingVocabulary

NotestotheText

ReadingMaterial

AssignmentMaterial

Chapter8LedgersandJournals

8.1Ledgers

8.2Journals

8.3Special-Journals

8.3.1SalesJournal

8.3.2CashReceiptsJournal

8.3.3PurchaseJournal

8.3.4CashDisbursementsJournal

SummaryofLearningObjectives

AccountingVocabulary

NotestotheText

ReadingMaterials

AssignmentMaterial

PartTwoFinancialAccounting

Chapter9CashandInternalControl

9.1DefinitionofInternalControl

9.2BasicPrincipleandPolicies

9.3InternalCashControl

9.3.1InchMdualCashAccountability

9.3.2CashRecording

9.3.3CashDepositing

9.3.4Reconciliation

9.3.5RefundsandVoids

9.3.6SafeguardingCash

9.4InternalControloverMerchandiseTransactions

9.4.1ControlofSalesandCashReceipts

9.4.2ControlofPurchasesandCashDisbursements

9.4.3ControlofPurchasesDiscounts

9.5TheBankAccount:aControlDevice

9.5.1BankStatement

9.5.2BankReconciliation

9.5.3PreparationofBankReconciliation

9.5.4RecordingEntriesfromtheReconciliation

SummaryofLearningObjectives

AccountingVocabulary

NotestotheText

ReadingMaterials

AssignmentMaterial

Chapter10AccountsReceivableandNotesReceivable

10.1AccountsReceivableandNotesReceivable

10.2AccountingforNotesReceivable

10.3UncollectibleAccountsExpenses

10.4TheTwoMoth_odsofAccounting.forBadDebts

lO,4.1AUowaneeMethod

10.4.2DireCtWtite-off,MethodofAccountingforUncollectibles

SummaryofLearningObjectives

AccountingVocabulary

NotestotheText

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AssignmentMaterial

Chapter11AccountingforInventory

11.1TheBasicConceptofInventoryAccounting

11.2InventoryAccountingSystem

11.3CalculatingtheCostofInventory

11.3.1InventoryCostingMethod

11.3.2ComparingInventoryCostingMethods

11.4ValuationofInventoryatOtherthanCost

11.4.1ValuationatLower-of-Cost-or-Market

11.4.2ValuationatNetRealizableValue

11.5EstimatingInventoryCost

11.5.1RetailMethodofInventoryCosting

11.5.2GrossProfitMethodofEstimatingInventories

SummaryofLearningObjectives

AccountingVocabulary

NotestotheText

ReadingMaterial

AssignmentMaterial

Chapter12Non-currentAssetsandIntangibleAssets

12.1Non-currentAssets

12.2DepreciationMethods

12.3DisposalofFixedAssets

12.4IntangibleAssets

12.5AmortizationofIntangibleAssets

SummaryofLearningObjectives

AccountingVocabulary

NotestotheText

ReadingMaterial

AssitmmentMaterial

Chapter13CurrentLiabilitiesandpayrollAccountirng

13.1CurrentLiabilities

13.2AccountsPayable

13.3NotesPayable

13.4PayrollAccounting

13.5InternalControlOverPayroll

SummaryofLearningObjectives

AccountingVocabulary

NotestotheText

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AssignmentMaterial

Chapter,14Non-currentLiabilities

14.1Non-currentLiabilities

14.2TypesofBonds

14.3AccountingforIssuingBonds

14.4AdjustingEntriesforInterestingExpenses

14.5AccoutingforRedeemingBonds

14.6ConvertibleBonds

SummaryofLearningObjectives

AccountingVocabulary

NotestotheText

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AssignmentMaterial

Chapter15Shareholders'Equity

15.1TheCharacteristicsofaCorporation

15.2ShareCapital

15.3Shareholders'Equity

15.4IssuingStock

15.4.1IssuingStockforCash

15.4.2IssuingCommonStockforServicesorNon-cashAssel

15.4.3IssuingPreferredStock

15.5AccountingforDividends

15.6AccountingforIncomeTaxes

15.7RetainedEarnings

SummaryofLearningObjectives

AccountingVocabulary

NotestotheText

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AssignmentMaterial

PartThreeAnalysisofAccomntingInformation

Chapter16PreparingandUsingtheFinancialStatements

16.1IntroductiontoFinancialStatements

16.1.1ClassifiedFinancialStatements

16.1.2RelationshipsamongtheFinancialStatements

16.2TheBalanceSheet

16.2.1FormatsoftheBalanceSheet

16.2.2ElementsoftheBalanceSheet

16.2.3PreparationoftheBalanceSheet

16.3TheIncomeStatement

16.3.1FormatsoftheIncomeStatement

16.3.2ElementsoftheIncomeStatement

16.3.3PreparationoftheIncomeStatement

16.4TheCashFlowStatement

16.4.1ElementsoftheCashFlowStatement

16.4.2FormatsoftheCashFlowStatement

16.4.3PreparationoftheCashFlowStatement

SummaryofLearningObjectives

AccountingVocabulary

NotestotheText

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AssignmentMaterial

Chapter17FinancialStatementAnalysis

17.1An'IntroductionofFinancialStatementAnalysis

17.2PercentageAnalysis

17.2.1HorizontalAnalysis

17.2.2TrendAnalysis

17.2.3VerticalAnalysis

17.3RatioAnalysis

17.3.1ProfitabilityRatios

17.3.2LiquidityRatios

17.3.3FinancialStabilityRatios

SummaryofLearningObjectives

AccountingVocabulary

NotestotheText

ReadingMaterial

AssignmentMaterial

Appendix

AppendixI:HowtoReadOriginalEnglishTextbookofAccounting?

AppendixII:ReferenceVersionsforReadingMaterials

AppendixIII:AnswerstoAssignmentMaterial

AppendixIV:RecommendedWebsitesofAccounting

AppendixV:AListofReferenceBook