内容提要 《会计英语/高等学校应用技术型经济管理系列教材·会计系列》以企业财会活动为主线,介绍会计英语的制单、记账、核算、会计业务、财务管理及审计等知识技能;并以实际工作需要为核心,采用了单元制模块写法,具体包括:学习目标、对话、阅读、常用语句等环节。适用于高等院校会计、财务管理、审计等专业的教学。 目录 Chapter 1 Introductioto AccountingInformative AbstractKey and Difficult PointsLearning ObjectiveKnowledge Framework1.1 What is Accounting1.2 The History and Development of Accounting1.3 The Role of Accounting1.4 The Qualitative Characteristics of Financial Information1.5 Accounting Elements and Accounting Equation1.6 Accounting EthicsChapter 2 Basic Accounting StandardsInformative AbstractKey and Difficult PointsLearning ObjectiveKnowledge Framework2.1 Accounting Underlying Assumption2.2 Accounting Basis2.3 Accounting PrinciplesChapter 3 Recording TransactionsInformative AbstractKey and Difficult PointsLearning ObjectiveKnowledge Framework3.1 Types of Transactions3.2 Source Document3.3 Accounting Cycle3.4 The Ledger Accounts3.5 Chart of Accounts3.6 Double-Entry Accounting3.7 Expanded Accounting Cycle3.8 General Journal3.9 Recording Transactions ia Journal3.10 Posting from Journal to Ledger3.11 Trial Balance3.12 Correcting Errors3.13 Use of Dollar Signs and Decimal PointsChapter 4 Current and Non-current AssetInformative AbstractKey and Difficult PointsLearning ObjectiveKnowledge Framework4.1 Basic Concepts of Asset4.2 Current Asset4.3 Non-current AssetChapter 5 Current and Non-current LiabilityInformative AbstractKey and Difficult PointsLearning ObjectiveKnowledge Framework5.1 Basic Concepts of Liability5.2 Current Liability5.3 Non-current LiabilitiesChapter 6 Owner's of EquityInformative AbstractKey and Difficult PointsLearning ObjectiveKnowledge Framework6.1 Forms of Business Organization6.2 Basic Concepts of Stock6.3 Ordinary Shares and Preference Shares6.4 Dividend6.5 Owners' EquityChapter 7 Revenue and ExpenseInformative AbstractKey and Difficult PointsLearning ObjectiveKnowledge Framework7.1 Revenue7.2 Revenue from Sales7.3 CommoTypes of Transaction7.4 ConstructioContract7.5 ExpenseChapter 8 Basic Financial StatementsInformative AbstractKey and Difficult PointsLearning ObjectiveKnowledge Framework8.1 Statement of Financial Position8.2 Income Statement8.3 Statement of Cash FlowChapter 9 Financial ManagementInformative AbstractKey and Difficult PointsLearning ObjectiveKnowledge Framework9.1 The Functioof Financial Management9.2 Working Capital Management9.3 Investment Appraisal9.4 Business FinanceChapter 10 Audit and AssuranceInformative AbstractKey and Difficult PointsLearning ObjectiveKnowledge Framework10.1 Audit Framework and Regulation10.2 Planning and Risk Assessment10.3 Internal Control10.4 Substantive Procedure10.5 Review and Reporting会计英语模拟试题本章练习参考答案会计英语模拟试题参考答案 作者介绍
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