【假一罚四】会计英语马建威编著
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作者马建威编著
出版社经济科学出版社
ISBN9787514154986
出版时间2015-04
装帧平装
开本16开
定价38元
货号8472352
上书时间2024-05-30
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目录
Unit 1 Accounting : the Language of Business
Section 1 : The Purpose of Accounting and Financial Reporting ~
Section 2: Accounting Bases and Accounting Assumptions
Section 3 : Qualitative Characteristics of Accounting Information
Unit 2 Cash
Section 1: Cash and Internal Control
Section 2: Internal Controls Ov.er Cash
Unit 3 Receivables
Section 1 : Receivables
Section 2 : Notes Receivable
Unit 4 Inventories
Section ! : Inventory in Brief
Section 2: Determining Actual Quantities in the Inventory
Section 3 : Costs Included in Inventory
Section 4: Inventory Accounting Systems
Section 5 : Methods of Pricing Inventory at Cost
Unit 5 Investments
Section 1 : Investments: the Classification and Valuation
Section 2: International Accounting Differences
Section 3 : Financial Instruments
Section 4: Additional Issues for Investments
Unit 6 Property, Plant and Equipment
Section 1 : Acquisition and Valuation of Plant and Equipment
Section 2: Depreciation of Property, Plant and Equipment
Section 3 : Disposal of Plant and Equipment
Unit 7 Intangible Assets
Section 1 : Valuation of Intangibles
Section 2 : Amortization or Impairment of Intangible Assets
Section 3: Research and Development Costs
Section 4: Identifiable Intangible Assets
Section 5 : Goodwill
Unit 8 Liabilities
Section 1 : Current Liabilities
Section 2: Estimated Liabilities, Loss Contingencies, and Commitments -"
Section 3: Long-Term Liabilities
Unit 9 Stockholders Equity
Section 1: The Structure of the Owners Equity
Section 2: Accounting for Stock Transactions
Section 3 : Capital Reserve
Unit 10 Income, Revenue, Expense and Profit
Section 1 : Definition of Income, Revenue and Gains
Section 2 : Revenue
Section 3 : Expenses
Section 4: Profit and Profit Distribution
Unit 11 Accounting Changes and Errors
Section 1 : Types of Accounting Changes and Methods of Disclosure ~
Section 2: Accounting for a Change in Accounting Principle
Section 3 : Accounting for a Change in an Estimate and a Reporting Entity
Section 4 : Accounting for the Correction of an Error
Unit 12 Financial Statements
Section 1 : Environment of Financial Reporting
Section 2: Conceptual Framework of Financial Reporting
Section 3: Financial Statements
Section 4: Notes and Other Information
Section 5 : Reformation of Financial Statements Presentation
Unit 13 Internal Control
Section 1 : Concept of Internal Control
Section 2 : Objectives and Elements of Internal Control
Section 3 : Relationship of Objectives and Components
Section 4: Roles and Responsibilities in Internal Control
Section 5 : Fraud and Control Precision
Unit 14 Financial Statement Analysis
Section 1 : Basics of Financial Statement Analysis
Section 2 : Methods of Financial Statement Analysis
Section 3: Sustainability and Irregular Items
Section 4: Limitations of Financial Statement Analysis
Appendix A Accounting Standard for Business Enterprises: Basic Standard ~
Appendix B Chart of Accounts (Chinese-English)
References
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