会计英语
全新正版 极速发货
￥ 13.06 5.0折 ￥ 26 全新
库存2件
广东广州
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作者于久洪 主编
出版社中国人民大学出版社有限公司
ISBN9787300228334
出版时间2016-06
装帧平装
开本16开
定价26元
货号1201321879
上书时间2024-06-05
商品详情
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目录
LESSON 1 INTRODUCTION TO ACCOUNTING
1.1 What Is Accounting?
1.2 Finan Accounting and Managerial Accounting
1.3 Finan Statements
1.4 Income Statement
1.5 Revenue
1.6 Expense
1.7 The Statement of Changes in Equity
1.8 Balance Sheet
1.9 Assets
1.10 Liabilities
1.11 Owners Equity (Capital)
1.12 Statement of Cash Flows
1.13 Accounting Equation
1.14 Example for Assets=Claims
1.15 How the Elements of Accounting Equation Change?
1.16 Ending Balances
Terms and Phrases
Notes
Exercises
LESSON 2 THE BALANCE SHEET AND DOUBLE ENTRY
2.1 Introduction
2.2 The Effect of Transactions on the Balance Sheet
2.3 The Two Sections of a Balance Sheet
2.4 Business Entity
2.5 Buy Jeans Not Yet to Pay
2.6 The Ordering and Classification of Assets and Liabilities
2.7 The Classification of Assets
2.8 The Classification of Liabilities (Creditors)
2.9 Working Capital
2.10 Janes Business
2.11 Recording Business Transactions
2.12 Basic Rules for Recording Business Transactions
2.13 An Example of Dual Aspect Concept
2.14 Double Entry Rule
2.15 T-account
2.16 Two Important Rules about Double-entry Recording System
2.17 Application of the Double Entry Rule
2.18 An Example of the Double Entry Rule
2.19 Another Example of the Double Entry
2.20 Transaction No.1: Starting the Operations
2.21 Transaction No.2: Purchasing Office Supplies
2.22 Transaction No.3.Providing Services on Account
2.23 Transaction No.4.Paying Cash for Operating Expenses
2.24 Transaction No.5.Borrowing Money from Bank
2.25 Transaction No.6: Paying Rent
2.26 Transacnon No.7.Receiving Cash for the Provided Services
2.27 Transaction No.8: Receiving an Advanced Cash Payment
2.28 Transaction No.9: Receiving Cash for Operating Activity
2.29 Transaction No.10.Loaning to Other Company
2.30 Transaction No.11: Paying Cash to Purchase Office Equipment
2.31 Transaction No.12.Paying Cash to Accounts Payable
2.32 Transaction No.13.Receiving a Bill for Office Cleaning Services
2.33 Transaction No.14.Paying Cash Distribution to the Owner
2.34 Making Adjusting Entries
2.35 Adjustment No.1.Recognizing Interest Expense
2.36 Adjustment No.2.Recognizing Rent Expense
2.37 Adjustment No.3.Recording a Revenue for the Provided Services
2.38 Adjustment No.4.Recording Interest Revenue
2.39 Adjustment No.5..Recognizing Depreciation Expense
2.40 Adjustment No.6.Recognizing Salaries Expense
2.41 Adjustment No.7..Expensing the Supplies
2.42 Transferring Data to T-accounts
2.43 A Summary of the Principles of Accounts
2.44 The Procedures of Accounting
2.45 The Journal
……
Lesson3 Current Assets
Lesson4 Long Term Assets
Lesson5 Liabilities
Lesson6 Owner Equity
Lesson7 Income Statement
Lesson8 Statement of Cash Flows
Lesson9 Interpretations of Finan Statements
Key to Exercise
内容摘要
本书主要内容是用纯正的英语讲解财务会计操作实务,重点包括资产负债表、利润表、现金流量表、复式记账法、流动资产核算方法、长期资产核算方法、负债与股东权益核算方法以及会计报表分析等内容。本教材的特点是：文章简洁实用，案例贴切丰富，译文准确流畅，适合靠前会计惯例,适合自学和课堂教学使用。
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