国际会计学(英文版）
正版保障 假一赔十 可开发票
￥ 48.86 8.2折 ￥ 59.9 全新
库存9件
广东广州
认证卖家担保交易快速发货售后保障
作者吴泽福
出版社机械工业出版社
ISBN9787111491750
出版时间2023-01
装帧平装
开本16开
定价59.9元
货号29506518
上书时间2024-11-03
商品详情
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导语摘要
本书共9章，内容包括财务管理概论、货币时间价值、风险与收益、金融资产及其估价、资本预算与投资决策、营运资金管理、筹资方式、资本结构和股利政策。
本书一方面结合中文教材的通用知识模块，提炼与概括出财务管理的相关知识；另一方面也尽量保留英文基础素材的“原汁原味”，兼顾国外著名教科书素描手法的生动和形象。书中备有各章的中英文对照，包括思考与练习的答案提示，特别方便于自学。
本书可以作为高等院校财务管理专业学生的教材，也可以作为广大财务从业人员学习财务管理英语的参考用书。
目录
前言Chapter 1Introduction to Accounting and Business1. Nature of Business and Accounting2. Generally Accepted Accounting Principles3. The Accounting Equation4. Business Transactions and the Accounting Equation5. Financial StatementsChapter 2Analyzing Transactions1. Using Accounts to Record Transactions2. Posting of Journal Entries to Accounts3. Trial Balance4. Discovery and Correction of ErrorsChapter 3The Adjusting Process1. Nature of the Adjusting Process2. Recording Adjusting Entries3. Summary of the Adjustment Process4. Adjusted Trial BalanceChapter 4Completing the Accounting Cycle1. Flow of Accounting Information2. Financial Statements3. Closing Entries4. The Accounting Cycle5. Fiscal YearChapter 5Accounting Systems1. Basic Accounting Systems2. Manual Accounting Systems3. Adapting Manual Accounting Systems4. Computerized Accounting SystemsChapter 6Accounting for Merchandising Businesses1. Nature of Merchandising Businesses2. Financial Statement of Merchandising Businesses3. Merchandising Transactions4. The Adjusting and Closing ProcessChapter 7Inventory1. Control of Inventory2. Inventory Cost Flow Assumptions3. Cost of Inventory on Perpetual Inventory System4. Inventory Costing Methods under a Periodic Inventory System5. Reporting Merchandise Inventory in the Financial StatementsChapter 8Internal Control and Cash1. Internal Control2. The Limitations of Internal Control—Costs and Benefits3. Elements of Internal Control4.Cash Controls over Receipts and Payments5. Bank Accounts6. Bank Reconciliation7. Special-Purpose Cash Funds8. Financial Statements Reporting of CashChapter 9Receivables1.Classification of Receivables2. Uncollectible Receivables3.Direct WriteOff Method for Uncollectible Accounts4. Allowance Method for Uncollectible Accounts5.Comparing Direct Write-Off and Allowance Methods6. Notes Receivable7. Reporting Receivables on the Balance SheetChapter 10Fixed Assets and Intangible Assets1.Nature of Fixed Assets2. Accounting for Depreciation3. Disposal of Fixed Assets4.Natural Resources5. Intangible Assets6. Financial Reporting for Fixed Assets and Intangible AssetsChapter 11Current Liabilities and Payroll1. Current Liabilities2. Payroll and Payroll Taxes3. Accounting for Payroll and Payroll Taxes4. Employees Fringe Benefits5. Contingent LiabilitiesChapter 12Stock Transactions, and Dividends1. Nature of a Corporation2. Stockholders Equity3. Paid-In Capital from Issuing Stock4. Accounting for Dividends5. Treasury Stock Transactions6. Reporting Stockholders Equity7. Stock SplitsChapter 13Bonds Payable and Investments in Bonds1. Financing Corporations2. Characteristics and Pricing of Bonds Payable3. Accounting for Bonds Payable4. Payment and Redemption of Bonds Payable5. Investment in Bonds6. Corporation Balance Sheet7. Effective Interest Rate Method of AmortizationChapter 14Income Taxes, Unusual Income Items, and Investments in Stocks1. Corporations Income Taxes2. Reporting Unusual Items on the Income Statement3. Earnings per Common Share4. Comprehensive Income5. Accounting for Investment in StocksChapter 15Statement of Cash Flows1. Reporting Cash Flows2. Statement of Cash Flows—The Indirect Method3. Statement of Cash Flows—The Direct Method
内容摘要
本书共9章，内容包括财务管理概论、货币时间价值、风险与收益、金融资产及其估价、资本预算与投资决策、营运资金管理、筹资方式、资本结构和股利政策。
本书一方面结合中文教材的通用知识模块，提炼与概括出财务管理的相关知识；另一方面也尽量保留英文基础素材的“原汁原味”，兼顾国外著名教科书素描手法的生动和形象。书中备有各章的中英文对照，包括思考与练习的答案提示，特别方便于自学。
本书可以作为高等院校财务管理专业学生的教材，也可以作为广大财务从业人员学习财务管理英语的参考用书。
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