会计英语——财务会计(双语版·第五版)
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作者张其秀 编
出版社上海财经大学出版社
ISBN9787564244323
出版时间2024-07
装帧平装
开本16开
定价56元
货号1203357945
上书时间2024-11-14
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目录
Part One Accounting Theory—Concepts and Framework
CHAPTER 1 Accounting:The Basis for Decisions /3
1. 1 Accounting: Information for Decision Making/3
1. 2 Financial Accounting Information/6
1. 3 Profession Fields of Accounting/8
Extending your knowledge—Accounting Ethic / 10
Key words, phrases, and special terms / 11
Multiple-choice Questions / 12
Exercises / 13
Cases / 14
CHAPTER 2 Theoretical Framework Underlying Financial Accounting /16
2. 1 Nature of a Theoretical Framework/16
2. 2 First Level: Basic Objectives/17
2. 3 Second Level:Fundamental Concepts/18
2. 4 Third Level: Recognition and Measurement Concepts/19
Extending your knowledge—Industry Practice / 23
Key words, phrases, and special terms / 23
Multiple-choice Questions / 24
Exercise / 25
Cases / 25
Part Two Accounting Information—Recording and Disclosure
CHAPTER 3 Accounting Cycle /29
3. 1 Double-entry Accounting/29
3. 2 Journalizing and Posting/32
3. 3 End of period Adjusting Entries/33
3. 4 Work Sheet/35
3. 5 Closing Entry/37
3. 6 Preparing Financial Statements/38
Extending your knowledge—Adjustment for Taxes in Unprofitable Periods / 39
Key words, phrases, and special terms / 40
Multiple choice Questions / 41
Exercises / 42
Cases / 44
CHAPTER 4 Basic Financial Statements /45
4. 1 Balance Sheet/45
4. 2 Income Statement/49
Extending your knowledge—Combined Statement of Income and Retained Earnings / 52
Key words, phrases, and special terms / 53
Multiple-choice Questions / 54
Exercises / 55
Cases / 56
Part Three Accounting Elements (Assets)—Recognition and Measurement
CHAPTER 5 Current Assets—Cash, Temporary Investments, Receivables /61
5. 1 Cash/61
5. 2 Temporary Investments/66
5. 3 Accounts Receivable/68
5. 4 Notes Receivable/73
Extending your knowledge—Factoring Accounts Receivable / 76
Key words, phrases, and special terms / 76
Multiple-choice Questions / 78
Exercises / 79
Cases / 81
CHAPTER 6 Current Assets (Continued)—Inventories /83
6. 1 Inventory Systems/83
6. 2 Inventory Measurement/86
6. 3 Estimating Inventories/91
Extending your knowledge—LIFO Reserves / 93
Key words, phrases, and special terms / 94
Multiple choice Questions / 95
Exercises / 97
Cases / 98
CHAPTER 7 Long-term Assets /100
7. 1 Plant Assets/100
7. 2 Intangible Assets/107
7. 3 Natural Resources/109
Extending your knowledge—Non-monetary Transactions / 110
Key words, phrases, and special terms / 111
Multiple-choice Questions / 113
Exercises / 114
Cases / 116
Part Four Accounting Elements (Liability and Equity)—Recognition and Measurement
CHAPTER 8 Current Liabilities /119
8. 1 Current Liabilities of Known Amount/119
8. 2 Current Liabilities that must be Estimated/122
Extending your knowledge—Contingent Liabilities / 124
Key words, phrases, and special terms / 124
Multiple-choice Questions / 124
Exercises / 126
Cases / 127
CHAPTER 9 Long term Liabilities /128
9. 1 The Basic Concepts of Bonds/128
9. 2 Issuing Bonds Payable/131
9. 3 Amortization of Bond Discount and Premium/134
9. 4 Early Retirement of Bonds Payable/137
9. 5 Convertible Bonds and Notes/137
Extending your knowledge—Advantages of Financing Operations with Bonds versus Stock/ 138
Key words, phrases, and special terms / 139
Multiple-choice Questions / 140
Exercises / 141
Cases / 142
CHAPTER 10 Stockholders’ Equity /144
10. 1 Stock/144
10. 2 Common Stock and Preferred Stock/145
10. 3 Issuance Stock/148
10. 4 Dividends/149
10. 5 Stock Splits/150
10. 6 Treasury Stock/151
10. 7 Donated Capital/152
Extending your knowledge—Book Value and Market Price / 153
Key words, phrases, and special terms / 154
Multiple-choice Questions / 154
Exercises / 156
Cases / 157
Part Five Accounting Analysis—Understanding and Application
CHAPTER 11 Statement of Cash Flows /161
11. 1 Function of the Statement of Cash Flows/161
11. 2 Classifications of Cash Flows/162
11. 3 Preparation of the Statement of Cash Flows/162
11. 4 A Complete Illustration/170
Extending your knowledge—Free Cash Flow / 171
Key words, phrases, and special terms / 172
Multiple-choice Questions / 172
Exercises / 173
Cases / 174
CHAPTER 12 Financial Statement Analysis /175
12. 1 Objectives of Financial Statement Analysis/175
12. 2 Basic Analytical Procedures/176
12. 3 Current Position Analysis/178
12. 4 Assets Management Analysis/180
12. 5 Solvency Ability Analysis/183
12. 6 Profitability Analysis/184
Extending your knowledge—Ratio of Liabilities to Stockholders’Equity / 187
Key words, phrases, and special terms / 188
Multiple-choice Questions / 189
Exercises / 190
Cases / 190
内容摘要
本书主要介绍了会计英语的财务会计方面的相关知识，主要包括财务会计理论框架，会计循环，基本财务报表，流动资产（上）——现金、短期投资、应收款项，流动资产（下）——存货，长期资产，长期资产，长期负债，股东权益，现金流量表，财务报表分析等。第五版在第四版的基础上根据财会方面的相关变化增加和修改了部分内容，特别是相关案例。同时，为了更好地满足学生的学习需要，本书第五版增加了二维码等内容，从而以新形态教材的形式出版。
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