会计英语(第2版)
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25.2
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45
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作者张淼;王文杰
出版社清华大学出版社
出版时间2023-09
版次2
装帧其他
货号c2
上书时间2024-06-18
商品详情
- 品相描述:全新
图书标准信息
-
作者
张淼;王文杰
-
出版社
清华大学出版社
-
出版时间
2023-09
-
版次
2
-
ISBN
9787302644774
-
定价
45.00元
-
装帧
其他
-
开本
16开
-
纸张
胶版纸
- 【内容简介】
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《会计英语(第2版)》是一本为会计英语教学而编写的专业基础教材,按会计学专业主干课程的架构共设11章,主要内容包括:会计概述;交易事项;应收账款;存货与销货成本;投资;有形资产、自然资源和无形资产;负债;所有者权益;收入与费用;财务报表;审计。各章由基本知识、核心词汇、拓展阅读和练习题组成。其中,核心词汇可以帮助学生自主学习,减少全英文教材阅读给学生带来的理解上的困难;拓展阅读部分介绍了会计的基本理论、重点和难点,对中外会计准则进行对比,并通过融入会计学中的人生哲理,潜移默化地实现对学生的人生教化和价值引领;练习题可以帮助学生练习并巩固相关知识点。 《会计英语(第2版)》可作为高等院校本科和高职高专会计、审计、财务管理等专业的会计英语课程教材,也可作为广大财会从业人员学习会计英语的专业图书。
- 【目录】
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目 录目 录
Chapter 1 Fundamentals of Accounting1
Spotlight 2
Text 3
1.1 Who Use Accounting Data · 3
1.2 Forms of Enterprise Organizations 3
1.3 Two Kinds of Accounting 5
1.4 Accounting Standards · 6
1.5 Accounting Assumptions and Principles 7
1.6 Elements of the Financial Statements· 9
1.7 Accounting Equation · 11
1.8 Accrual Basis and Cash Basis· 11
Core Words 12
Extended Reading 13
Exercises 15
Chapter 2 Transaction·19
Spotlight·20
Text ·20
2.1 DefinitionofTransaction
20
2.2 Accounting Elements· 21
2.3 Journal Entry 23
2.4 Accrual Accounting· 24
2.5 Posting · 27
2.6 Trial Balance 29
2.7 Close the Books· 29
Core Words 32
Extended Reading 33
Exercises 34
Chapter 3 Receivables39
Spotlight·40
Text ·40
3.1 Variety of Receivables · 40
3.2 Account for Uncollectible Account· 41
3.3 Measurement of Uncollectible Account · 42
3.4 Notes Receivable · 44
3.5 Accounts Receivable Turnover · 46
Core Words 46
Extended Reading 47
Exercises 48
Chapter 4 Inventory and Cost of Goods Sold ·53
Spotlight·54
Text ·54
4.1 Classifications
of
Inventory
·54
4.2 Cost of Goods Sold·54
4.3 Gross
Profit55
4.4 Accounting for Inventory55
4.5 Various Inventory Costing Methods 56
4.6 Summary of Inventory · 59
4.7 Effects
of
Inventory
Errors
59
4.8 Lower-of-Cost-or-Market Rule · 60
4.9 Inventory Turnover · 61
Core Words 62
Extended Reading 62
Exercises 64
Chapter 5 Investment67
Spotlight·68
Text ·68
5.1 Debt Investments · 68
5.2 Share Investments 69
5.3 Short-term Investments and Long-term Investments 72
Core Words 74
Extended Reading 74
Exercises 76
Chapter 6 Plant Assets, Natural Resources, and Intangible Assets ·79
Spotlight·80
Text ·81
6.1 Plant Assets 81
6.2 Capitalized Expenditures and Immediate Expenses · 82
6.3 Account for Depreciation of Plant Assets · 82
6.4 Revaluation of Plant Assets · 85
6.5 Disposal of Plant Assets · 87
6.6 Natural Resources and Depletion· 88
6.7 Intangible Assets 89
Core Words 93
Extended Reading 94
Exercises 96
Chapter 7 Liabilities 99
Spotlight · 100
Text · 101
7.1 Accounting for Current Liabilities 101
7.2 Liabilities with Uncertainty · 106
7.3 Accounting for Long-term Liabilities 107
Core Words ·111
Extended Reading 112
Exercises 114
Chapter 8 Stockholders’ Equity·119
Spotlight · 120
Text · 121
8.1 BackgroundandDefinitionofOwners’Equity· 121
8.2 The Classification of Stocks 123
8.3 Issuing Stock 124
8.4 Cash Dividends · 125
8.5 Stock Dividends· 126
Core Words 128
Extended Reading 129
Exercises 131
Chapter 9 Revenues and Expenses ·135
Spotlight · 136
Text · 137
9.1 Accrual Basis and Cash Basis· 137
9.2 Measurement of Sales Revenue· 138
9.3 Merchandise Returns and Allowances · 138
9.4 Cash and Trade Discounts · 139
9.5 Expenses · 140
Core Words 142
Extended Reading 143
Exercises 145
Chapter 10 Financial Statements149
Spotlight · 150
Text · 150
10.1 Overview of Financial Statements 150
10.2 Formats for Financial Statements · 152
Core Words 156
Extended Reading 156
Exercises 158
Chapter 11 Auditing·161
Spotlight · 162
Text · 163
11.1 Audit Framework 163
11.2 Professional Ethics and Codes of Conduct 165
11.3 Standards of Reporting · 167
Core Words 169
Extended Reading 170
Exercises 172
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