新财务英语教程 大中专文科经管
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作者作者
出版社南京大学出版社
ISBN9787305232473
出版时间2020-06
版次1
装帧平装
开本16开
页数232页
字数458千字
定价45元
货号xhwx_1202117935
上书时间2021-12-10
商品详情
- 品相描述：全新
- 正版特价新书
- 商品描述
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目录：
chapter 1 introduction: businesses and types of accounting
1.1 what is accounting?
1.2 different types of businesses
1.3 different types of accounts
1.4 quick summary of this chapter
exercises
chapter 2 basis of accounting and cash transactions
2.1 history of accounting
2.2 how does the double entry bookkeeping system work?
2.3 dual effects
2.4 double entry bookkeeping system
2.5 the accounting equation
2.6 focus of this book
2.7 cash transactions double entry
2.8 quick summary of this chapter
exercises
chapter 3 basis of accounting and credit transactions
3.1 credit transactions--double entry
3.2 quick summary of this chapter
exercises
chapter 4 basis of ledger account
4.1 what are ledger accounts?
4.2 ledger accounts for cash transactions
4.3 ledger accounts for credit transactions
4.4 balancing a ledger account
4.5 quick summary of this chapter
exercises
chapter 5 introduction of trial balance
5.1 introduction of trial balance
5.2 ste in preparing a trial balance
5.3 quick summary of this chapter
exercises
chapter 6 introduction of finan statements
6.1 examples of finan statements
6.2 elements in the statement of profit or loss
6.3 elements in the statement of finan ition
6.4 quick summary of this chapter
exercises
chapter 7 source or business documents
7.1 ste for finan statements preparation
7.2 source documents
7.3 quick summary of this chapter
exercises
chapter 8 books of prime entry
8.1 introduction to books of prime entry
8.2 two types of books of prime entry
8.3 sales day book
8.4 sales returns day book/return inwards
8.5 purchases day book
8.6 purchases returns day book/return outwards
8.7 cash book
8.8 petty cash book
8.9 quick summary of this chapter
exercises
chapter 9 correcting accounting errors
9.1 accounting errors
9.2 trial balance balances
9.3 trial balance does not balance
9.4 ste to correct accounting errors
9.5 suspense account
9.6 quick summary of this chapter
exercises
chapter 10 controlling the bookkeeping system
10.1 reasons to control the bookkeeping system
10.2 receivables reconciliation
10.3 payables reconciliation
10.4 bank reconciliation
10.5 quick summary of this chapter
exercises
chapter 11 introduction of single pany accounts
11.1 differences between single pany accounts and sole trader accounts
11.2 format of statement of profit or loss
11.3 format of statement of finan ition
11.4 format of statement of changes in equity
11.5 quick summary of this chapter
exercises
chapter 12 capital structure
12.1 equity finance
12.2 ordinary shares
12.3 preference shares
12.4 other types of shares
12.5 accounting for shares
12.6 initial coin offering (ico)
12.7 rights issue of shares
12.8 bonus issue of shares
12.9 debt finance
12.10 quick summary of this chapter
exercises
chapter 13 accruals and prepayments
13.1 accruals concept
13.2 accrued expense vs. accrued ine
13.3 accrued expense accounting treatment
13.4 what might go wrong regar the accrued expense?
13.5 accrued ine accounting treatment
13.6 prepaid expense accounting treatment
13.7 prepaid ine accounting treatment
13.8 other examples of prepaid expense or prepaid ine
13.9 quick summary of this chapter
exercises
chapter 14 taxation
14.1 names for tax authorities in different countries/areas
14.2 tax law
14.3 corporation tax calculation
14.4 tax return
14.5 deadline and penalty for late payment
14.6 taxable profits calculation
14.7 reconciliation of accounting and taxable profits
14.8 accounting treatment for corporation tax
14.9 ine tax for employees
14.10 sales tax
……
内容简介：
本书是一本基于近期新ifrs框架内容的财务英语入门教程。商业组织中的所有决策都是根据它们如何影响组织的财务绩效和未来财务状况做出的。无论您的背景是市场营销、制造、分销、研发，还是技术管理，如果要真正了解公司的决策及财务和整体管理流程，都需要财务知识和技能。财务英语是世界通行的财务人员工作语言，通过对财务信息的解读，可以对这些财务流程以及负责这些财务流程的财务执行人员加深了解。本书时于备国外财务试（acca、cgma、cma等）是一本入门基础书籍，也可单独作为财会相关专业的专业英语教材。
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