国际会计学
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作者吴泽福 主编 著
出版社机械工业出版社
ISBN9787111491750
出版时间2015-04
装帧平装
开本其他
定价39.9元
货号1201105040
上书时间2024-11-14
商品详情
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目录
前言
Chapter 1Introduction to Accounting and Business
1. Nature of Business and Accounting
2. Generally Accepted Accounting Principles
3. The Accounting Equation
4. Business Transactions and the Accounting Equation
5. Financial Statements
Chapter 2Analyzing Transactions
1. Using Accounts to Record Transactions
2. Posting of Journal Entries to Accounts
3. Trial Balance
4. Discovery and Correction of Errors
Chapter 3The Adjusting Process
1. Nature of the Adjusting Process
2. Recording Adjusting Entries
3. Summary of the Adjustment Process
4. Adjusted Trial Balance
Chapter 4Completing the Accounting Cycle
1. Flow of Accounting Information
2. Financial Statements
3. Closing Entries
4. The Accounting Cycle
5. Fiscal Year
Chapter 5Accounting Systems
1. Basic Accounting Systems
2. Manual Accounting Systems
3. Adapting Manual Accounting Systems
4. Computerized Accounting Systems
Chapter 6Accounting for Merchandising Businesses
1. Nature of Merchandising Businesses
2. Financial Statement of Merchandising Businesses
3. Merchandising Transactions
4. The Adjusting and Closing Process
Chapter 7Inventory
1. Control of Inventory
2. Inventory Cost Flow Assumptions
3. Cost of Inventory on Perpetual Inventory System
4. Inventory Costing Methods under a Periodic Inventory System
5. Reporting Merchandise Inventory in the Financial Statements
Chapter 8Internal Control and Cash
1. Internal Control
2. The Limitations of Internal Control—Costs and Benefits
3. Elements of Internal Control
4.Cash Controls over Receipts and Payments
5. Bank Accounts
6. Bank Reconciliation
7. Special-Purpose Cash Funds
8. Financial Statements Reporting of Cash
Chapter 9Receivables
1.Classification of Receivables
2. Uncollectible Receivables
3.Direct WriteOff Method for Uncollectible Accounts
4. Allowance Method for Uncollectible Accounts
5.Comparing Direct Write-Off and Allowance Methods
6. Notes Receivable
7. Reporting Receivables on the Balance Sheet
Chapter 10Fixed Assets and Intangible Assets
1.Nature of Fixed Assets
2. Accounting for Depreciation
3. Disposal of Fixed Assets
4.Natural Resources
5. Intangible Assets
6. Financial Reporting for Fixed Assets and Intangible Assets
Chapter 11Current Liabilities and Payroll
1. Current Liabilities
2. Payroll and Payroll Taxes
3. Accounting for Payroll and Payroll Taxes
4. Employees Fringe Benefits
5. Contingent Liabilities
Chapter 12Stock Transactions, and Dividends
1. Nature of a Corporation
2. Stockholders Equity
3. Paid-In Capital from Issuing Stock
4. Accounting for Dividends
5. Treasury Stock Transactions
6. Reporting Stockholders Equity
7. Stock Splits
Chapter 13Bonds Payable and Investments in Bonds
1. Financing Corporations
2. Characteristics and Pricing of Bonds Payable
3. Accounting for Bonds Payable
4. Payment and Redemption of Bonds Payable
5. Investment in Bonds
6. Corporation Balance Sheet
7. Effective Interest Rate Method of Amortization
Chapter 14Income Taxes, Unusual Income Items, and Investments in Stocks
1. Corporations Income Taxes
2. Reporting Unusual Items on the Income Statement
3. Earnings per Common Share
4. Comprehensive Income
5. Accounting for Investment in Stocks
Chapter 15Statement of Cash Flows
1. Reporting Cash Flows
2. Statement of Cash Flows—The Indirect Method
3. Statement of Cash Flows—The Direct Method
内容摘要
本书共9章，内容包括财务管理概论、货币时间价值、风险与收益、金融资产及其估价、资本预算与投资决策、营运资金管理、筹资方式、资本结构和股利政策。本书一方面结合中文教材的通用知识模块，提炼与概括出财务管理的相关知识；另一方面也尽量保留英文基础素材的“原汁原味”，兼顾国外著名教科书素描手法的生动和形象。书中备有各章的中英文对照，包括思考与练习的答案提示，特别方便于自学。本书可以作为高等院校财务管理专业学生的教材，也可以作为广大财务从业人员学习财务管理英语的参考用书。
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