正版会计英语 叶建芳 孙红星上海财经大学9787564224455
9787564224455
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作者叶建芳
出版社上海财经大学出版社
ISBN9787564224455
出版时间2016-01
装帧平装
上书时间2019-10-09
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基本信息
书名:会计英语 叶建芳，孙红星，叶建平 9787564224455
定价：56.00元
作者:叶建芳，孙红星，叶建平 编
出版社：上海财经大学出版社
出版日期：2016-07-01
ISBN：9787564224455
字数：600000
页码：390
版次：1
装帧：平装
开本：16开
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目录
1 AIntroductioto Accounting
1.1 Accounting is aInformatioSystem
1.2 Forms of Organizatio
1.3 The Framework for the Preparatioand Presentatioof Financial Statements
Introducing componen，ts of the Framework
1.4 Understanding of Financial Statements
Statement of Financial Position，（Balan，ce Sheet）
Statement of Comprehensive Income（Income Statement）
Statement of Changes in， Owner's Equity／Statement of Retained Earnings
Statement of Cash Flows
1.5 Accounting and its Professio
1.6 Accounting Elements and Using the Accounting Equatio
What is Accounting Equation？
Effects of Transactions othe Accounting Equatio
1.7 Ethics iAccounting
Some Basic Ethical Standards
DemonstratioProblem
Vocabulary
Self—Test Questions
DiscussioQuestions
Exercises
Problems
Mini—Case
2 Recording Transactions
2.1 Economic Events and Business Documents
2.2 T Accounts and Debit & Credit
Types of Accounts
Chart of Accounts and Ledger
The Accoun，tin，g Equatioand the Rules of Debits and Credits
Normal Balances
2.3 Journalizing and Posting Transactions
Journalizing Transactions
Posting Transactions
2.4 Preparing a Trial Balance
Trial Balance
Locating and Correcting Errors
Formatting Conventions
2.5 Practices iChina
Receipt Vouchers
Payment Vouchers
Transfer Vouchers
2.6 Using the Information—the Debt Ratio
DemonstratioProblem
Vocabulary
Self—Test Questions
DiscussioQuestions
Exercises
Problems
Mini—Case
3 Adjusting the Accounts， Preparing the Statements， and Completing the Accounting Cycle
3.1 The Need for Adjustments
Time Period Principle
Need for Adjustments at the End of aAccounting Period
Accrual and Cash Basis of Accounting
3.2 Adjusting the Accounts
Prepaid Expenses
Depreciatio
Unearned Revenues
Accrued Expenses
Accrued Revenues
3.3 Adjusted Trial Balance and Preparatioof Financial Statements
3.4 Using the Worksheet
Purpose of the Worksheet
Preparing Worksheets
3.5 Closing Entries
Purpose of Closing Entries
Preparing the Closing Entries
3.6 Post—closing Trial Balance
3.7.The Accounting Cycle
3.8 Practices iChina
3.9 Classificatioof Balance Sheetltems
Assets
Liabilities
Owner's Equity
3.10 Using the Information—the Current Ratio
DemonstratioProblem
Vocabulary
Self—Test Questions
DiscussioQuestions
Exercises
Problems
Mini—Case
4 Accounting for Cash， Trading Securities and Receivables
4.1 Cash， Cash Equivalents， and Liquidity
4.2 Internal Control over Cash
Purposes and Broad Principles of Internal Control Procedures
The Characteristics of aEffective System of Internal Control
Internal Control for Cash
4.3 The Petty Cash Fund
Establishing the Fund
Making Petty Cash Payments
Reimbursing the Fund
4.4 Reconciling the Bank Balance
Bank Statement
Need for Reconciling the Bank Balance
Steps in， Reconciling the Bank Balance
4.5 Trading Securities
Accounting for Trading Securities
Balance Sheet Presentatio
4.6 Credit Sales and Bad Debts
Design， Internal Controls for Receivables
Allowance Method of Accounting for Bad Debts
Writing off a Bad Debt
Bad Debt Recoveries
Estimating the Amount of Bad Debt Expense
Direct Write—Off Method of Accounting for Bad Debts
Credit Card Sales
4.7 Promissory Notes
Recording Receipt and Collection， of a Note
Dishonored Notes Receivable
Discounting Notes Receivable
Recording the Discounting of Notes Receivable
Contingent Liability and the Full Disclosure Principle
4.8 Converting Receivable into Cash
Selting Accounts Receivable
Pledging Accounts Receivable
4.9 Using the Information—Accounts Receivable Turnover
DemonstratioProblem
Vocabulary
Self—Test Questions
DiscussioQuestions
Exercises
Problems
Mini—Case
5 Inventories and Cost of Goods Sold
5.1 Cost to Be Included iInventories
What Is Inventory
Who Owns the Inventory
5.2 Inventory Systems
5.3 Purchase，Discount，Retur& Allowance
Merchandise Purchases—Perpetual Inventory System
Purchase Retums and Allowances
Trade Discounts
Purchase Discounts
5.4 Inventory Cost Flow Assumptions
Periodic Inventory System
Perpetual Inventory System
Consistency ithe Applicatioof Inventory ValuatioProcedures
5.5 Revenue from Sales and Cost of Goods Sold—Perpetual Inventory System
Sales Retums and Allowances
Sales Discounts
Shrinkage
5.6 Inventory Errors
5.7 ValuatioUsing Lower of Cost or Market （LCM） Method
5.8 Inventory EstimatioMethod
5.9 Disclose Informatioof Inventory iFinancial Statements
5.10 Analysis the Information—Merchandise Turnover
DemonstratioProblem
Vocabulary
Self—Test Questions
DiscussioQuestions
Exercises
Problems
Mini—Case
……
6 Long—Term Assets： Investments， Fixed Assets， Natural Resources and Intangible Assets
7 Current and Long—Term Liabilities
8 Owner's Equity
9 Statement of Cash Flows
Appendix 1：Balance Sheet
Appendix 2：Profit and Loss Account
Appendix 3：Future Value of $ 1
Appendix 4：Present Value of $ 1
Appendix 5：Present Value of Annuity of $ 1
Appendix 6：Future Value of Annuity of $ 1
Appendix 7：Solutioof Exercises and Problems
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