会计英语：基础会计
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作者编者:刘可//庞敏//谢苇//吕南|责编:赵文
出版社中国石化
ISBN9787511469434
出版时间2023-02
装帧平装
开本其他
定价38元
货号31671964
上书时间2024-05-12
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目录
Chapter 1 Basic Concepts
Part 1.1 International Financial Reporting Standards (IFRS)
Part 1.2 Accounting Assumptions and Accounting Basis
Part 1.3 The qualitative characteristics of accounting information
Part 1.4 Accounting Elements and Accounting Equation
Review Basic Concepts
Chapter 2 Accounting Records
Part 2.1 T-account & Double-entry system
Part 2.2 The journal and journal entry
Part 2.3 The ledger & posting process
Part 2.4 Adjusting entries
Part 2.5 Closing entries
Review Accounting Records
Chapter 3 Current Assets
Part 3.1 Cash & Cash Equivalents
Part 3.2 Accounts Receivable
Part 3.3 Inventories
Review Current Assets
Chapter 4 Non-current Assets
Part 4.1 Plant assets
Part 4.2 Depreciation of plant asset
Part 4.3 Intangible assets
Review Non-current Assets
Chapter 5 Liabilities
Part 5.1 Current liabilities
Part 5.2 Non-current liabilities
Review Liabilities
Chapter 6 Owners’ Equity
Part 6.1 Paid-in capital & Additional paid-in capital
Part 6.2 Retained earnings
Review Owners’ Equity
Chapter 7 Revenues & Expenses
Part 7.1 Revenues
Part 7.2 Expenses
Review Revenues & Expenses
Chapter 8 Financial Reports
Part 8.1 Income statement
Part 8.2 Statement of retained earnings
Part 8.3 Balance sheet
Review Financial Statements
Answer
内容摘要
《会计英语：基础会计》一书立足于会计准则国际化趋同背景（特别是美国公认会计准则和国际财务报告准则的趋同），及时更新了会计知识，以便学生了解掌握到最新的会计知识。本书以企业基本的财会活动为主线，深入浅出地介绍会计英语的制单、记账、核算、会计业务、财务报表等知识：其中以会计基础知识的介绍为主，以会计专业词汇教学为核心，重点培养学生对简单会计英语资料的认读能力；精心选择英语句式和词汇，避免大段落、长句子、难单词，尽量选择国际通行的、规范的、简明的会计语言，提高学生的学习兴趣；书中配有丰富的、针对性极强的案例分析，强化学生对应知应会会计术语的理解和掌握。
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