财务会计与报告
全新正版 极速发货
￥ 18.1 5.2折 ￥ 35 全新
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广东广州
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作者包燕萍,刘贤洲,程石 编
出版社西南财经大学出版社
ISBN9787550447523
出版时间2021-01
装帧平装
开本16开
定价35元
货号1202301584
上书时间2024-06-08
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目录
Chapter 1 Different Types of Business Organization
1.1 The Business World
1.2 Different Types of Business Organization
1.2.1 Sole Traders
1.2.2 Partnership
1.2.3 Company
Exercise 1
Chapter 2 Finan Accounting Framework
2.1 What Is Accounting?
2.2 What Role Does Accounting Play in a Company and How?
2.2.1 Providing a Service
2.2.2 Accounting as an Information System
2.3 Objectives of Finan Reporting
2.3.1 Who Are the Users of Accounting Information?
2.3.2 Decision Making for Different Users
2.4 Elements of Finan Accounting
2.4.1 Asset
2.4.2 Liability
2.4.3 Owners Equity
2.4.4 Revenue
2.4.5 Expense
2.4.6 Net Income (Net Loss)
2.5 Accounting Assumption
2.5.1 Economic Entity Assumption
2.5.2 Going Concern Assumption
2.5.3 Accounting Period Assumption
2.5.4 Monetary Unit Assumption
2.6 Accounting Principles
2.6.1 Historical Cost Principle
2.6.2 Realization Principle
2.6.3 Matching Principle
2.6.4 The Full Disclosure Principle
2.7 Gash Basis and Accrual Basis
2.7.1 Cash Basis
2.7.2 Accrual Basis
Exercise 2
Chapter 3 An Introduction to the Basic Finan Statement
3.1 What Are Finan Statements?
3.2 Double Entry Rule
3.3 Journalizing and Posting
3.4 Trial Balance
3.5 End-of-Period Adjusting
3.5.1 Accrued Revenues (or Accrued Assets)
3.5.2 Accrued Expenses
3.5.3 Unearned Revenues
3.5.4 Prepaid Expenses
3.6 Closing Entry
3.7 Preparing the Finan Statements
3.7.1 The Statement of Finan Position
3.7.2 Statement of Profit or Loss
Exercise 3
Chapter 4 Assets
4.1 Current Assets
4.1.1 Cash and Cash Equivalents (CCE)
4.1.2 Accounts Receivable
4.1.3 Inventory
4.1.4 Prepaid Expenses
4.2 Non-current Assets
4.2.1 Long-Term Investments
4.2.2 Land & Building
4.2.3 Property, Plant, and Equipment
4.2.4 Intangibles
Exercise 4
Chapter 5 Liabilities
5.1 Definition of Uability
5.2 Definition of Current Liability
5.2.1 Account Payable
5.2.2 Notes Payable
5.2.3 Unearned Revenue
5.2.4 Sales Tax Payable
5.2.5 Accrued Expenses
5.2.6 Contingent Liabilities
5.3 Non-current liability
5.3.1 Definition of Non-current Liability
5.3.2 Bonds Payable
Exercise 5
Chapter 6 Owners Equity
6.1 Definition of Owners Equity
6.2 Paid-In Capital
6.2.1 Issuance of Shares
6.2.2 The Rights of Common Shareholder and Preferred Shareholder
6.3 Retained Earnings
6.3.1 Appropriated Retained Earnings
6.3.2 Dividends
Exercise 6
Chapter 7 Revenue and Expense
7.1 Revenue
7.2 Expenses
Exercise 7
Chapter 8 The Impact of Typical Transactions on the Finan Statements
8.1 Establishing a Company
8.2 Borrowing from Bank
8.3 Purchasing Intangible Assets
8.4 Purchasing Tangible Assets
8.5 Purchasing Inventories
8.6 Selling Products
Exercise 8
Chapter 9 Interpretation of Finan Statements
9.1 Objectives of Finan Statements Interpretation
9.2 Basic Analytical Procedures
9.2.1 Vertical Analysis
9.2.2 Horizontal Analysis
9.3 Ratio Analysis
9.3.1 Liquidity Ratios
9.3.2 Solvency Ratios
9.3.3 Profitability Ratios
9.3.4 Efficiency Ratios
9.3.5 Coverage Ratios
9.3.6 Market Prospect Ratios
Exercise 9
Appendix: Answers of Exercises 1 to 9
内容摘要
本教材主要介绍了财务会计和财务报告。这是一本针对本科教育会计学专业和商学院其他专业的学生学习财务会计英语的教材。本教材的内容主要是入门级的会计学专业知识和财务报表。教材的内容主要分为三部分。部分（-3章）介绍了不同类型的企业组织，概述了财务会计的框架，然后简要介绍了三种基本的财务报表。第二部分（第4-7章）详细地解释了主要的会计要素，如资产、负债、所有者权益、收入和费用等。第三部分（第8-9章）涵盖了企业经济活动对财务报表的影响和财务报表分析的相关内容。
主编推荐
本教材主要介绍了财务会计和财务报告。这是一本针对本科教育会计学专业和商学院其他专业的学生学习财务会计英语的教材。本教材的内容主要是入门级的会计学专业知识和财务报表。教材的内容主要分为三部分。部分(-3章)介绍了不同类型的企业组织，概述了财务会计的框架，然后简要介绍了三种基本的财务报表。第二部分(第4-7章)详细地解释了主要的会计要素，如资产、负债、所有者权益、收入和费用等。第三部分(第8-9章)涵盖了企业经济活动对财务报表的影响和财务报表分析的相关内容。
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