会计英语(第2版)
￥ 26.46 7.0折 ￥ 38 全新
库存3件
四川成都
认证卖家担保交易快速发货售后保障
作者叶建芳,孙红星,何瑞丰主编 著 著
出版社复旦大学出版社
ISBN9787309075670
出版时间2023-05
装帧平装
开本16开
定价38元
货号11713490
上书时间2024-11-27
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目录
1 An Introduction to Accounting
LEARNING OBJECTIVES
1.1 Accounting is an information system
1.2 Forms of organization
1.3 The framework for the preparation and presentation of financial statements
——The conceptual framework
1.4 Understanding of financial statements
1.5 Accounting and its profession
1.6 Accounting elements and using accounting equation
1.7 Professional ethics in accounting
Vocabulary
Translation of the chapter
Self-Test Questions
Exercises
Problems
Answers to Self-Test Questions
2 Journalizing and Posting Transactions
LEARNING OBJECTIVES
2.1 Economic events and original documents
2.2 T-accounts and debit & credit
2, 3 Joumalizing and posting transactions
2.4 Preparing a trial balance
2.5 Practices in China
Vocabulary
Translation of the chapter
Self-Test Questions
Exercises
Problems
Answers to Self-Test Questions
3 Adjusting and Preparing Financial Statements
LEARNING OBJECTIVES
3.1 The need for adjustments
3.2 Adjusting the accounts
3.3 Adjusted trial balance and preparation of financial statements
3.4 The worksheet
3.5 Closing entries
3.6 Post-closing trial balance
3.7 The accounting cycle summary
3.8 Classification of balance sheet items
3.9 Practices in China
3.10 Using the accounting information —— the current ratio
Vocabulary
Translation of the chapter
Self-Test Questions
Exercises
Problems
Answers to Self-Test Questions
4 Merchandising Activities and Accounting Information Systems
5 Operating Cycle: Cash, Receivables and Sales
6 0aeratin~l Cycle: Cost of Goods Sold and Inventory
7 Investing in Operating Assets
8 Investing in Securities
9 Financing with Debt
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