21世纪高等学校商业英语规划教材：会计英语

图书标准信息

• 作者 黄玉梅、张宁 著
• 出版社 科学普及出版社
• 出版时间 2013-03
• 版次 1
• ISBN 9787110078440
• 定价 48.00元
• 装帧 平装
• 开本 16开
• 纸张 胶版纸
• 页数 288页
• 正文语种 简体中文，英语
• 丛书 21世纪高等学校商业英语规划教材

【内容简介】

　　《21世纪高等学校商业英语规划教材：会计英语》的内容既包括会计的基础概念和账务处理程序，同时也有相应的实务练习。教材的章节部分有会计专业术语、练习的参考解答以及拓展视野的阅读资料。在编写此书的过程中，要衷心地感谢杨静教授给予我的鼓励和对书稿的认真审阅，感谢家人对我的支持与帮助。

【目录】

PREFACE
CHAPTER1THEPRINCIPLESOFACCOUNTING
1.1BasicIntroductionofAccounting
1.2TheMainTypesofAccounting
1.3AccountingBasicAssumptions
1.4AccountingPrincipleandCharacteristic
1.5RememberandUnderstandSpecialTermPoints
1.6ReadingMaterial

CHAPTER2ACCOUNTINGELEMENTSANDEQUATION
2.1IntroductionofAccountingElements
2.2TheRelationshipofAssets.LiabilitiesandCapital
2.3Capital（Owner’Sequity）IncreaseorDecrease
2.4AccountingEquation
2.5RememberandUnderstandSpecialTermPoints
2.6RefereneeSolutionsforPractices
2.7ReadingMaterial

CHAPTER3DOUBLE—ENTRYBOOKKEEPING
3.1ApplicationofDouble—entryBookkeeping
3.2FinancialAccountingCycle
3.3JournalEntriesandGeneralLedger
3.4RememberandUnderstandSpecialTermPoints
3.5RefefenceSolutionsforPractices
3.6ReadingMaterial

CHAPTER4CASHANDACCRUALBASISOFACCOUNTING
4.1DifrerentMeasureBasisIntroduction
4.2ReconciliationBankStatements
4.3ControlandAdjustAccounts
4.4DepreciationforFixedAssets
4.5AdjustmentunderAccrualBasis
4.6RememberandUnderstandSpecialTermPoints
4.7ReferenceSolutionsforPractices
4.8ReadingMaterial

CHAPTER5CLOSINGRECORDSANDPROCEDURES
5.1IntroductionofRecordsProcedure
5.2DisposalofNon—currentAssets
5.3ValuationofInventory
5.4BadDebtsandDoubtfulDebtsReserve
5.5RememberandUnderstandSpecialTermPoints
5.6ReferenceSolutionsforPractices
5.7ReadingMaterial

CHAPTER6THEBASISFINANCIALSTATEMENTS
6.1IntroductionofIncomeStatement
6.2TheFormatoftheIncomeStatement
6.3StatementofFinancialPosition
6.4PublishedIncomeStatementandBalanceSheet
6.5RememberandUnderstandSpecialTermPoints
6.6ReferenceSolutionsforPractices
6.7Readingmaterial

CHAPTER7THECASHFLOWSTATEMENT
7.1IntroductionCashandProfit
7.2CashFlowStatement
7.3CashFlowForecasts
7.4RememberandUnderstandSpecialTermPoints
7.5ReferenceSolutionsforPractices
7.6ReadingMaterial

CHAPTER8ANALYSISOFFINANCIALSTATEMENTS
8.1IntroductionofDataforAnalysis
8.2InformationforAnalysis
8.3TheStepsofDataAnalysis
8.4FinanceRatioAnalysis
8.5RememberandUnderstandSpecialTermPoints
8.6RefereneeSolutionsforpractices
8.7ReadingMaterial

CHAPTER9REVIEWOFTHETEXTBoOK
9.1SummaryforChapters
9.2RevisionFirstQuestion
9.3ReferenceSolutionforFirstQuestion
9.4RevisionSecondQuestion
9.5ReferenceAnswertoSecondQuestion
9.6ReadingMaterial
APPENDIX1
REFERENCEVERSIoNSFoRREADINGMATERIALS
APPENDIX2
REFERENCEVERSIoNFoRACCoUNTINGVoCABULARY
APPENDIX3
REFERENCEVERSIoNWEBSIDEADDRESSES