专业英语 大中专文科专业英语 齐珺,臧振霞 主编
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作者齐珺,臧振霞 主编
出版社化学工业出版社
ISBN9787122229663
出版时间2015-04
版次1
装帧平装
开本16
页数139页
字数224千字
定价25元
货号xhwx_1201082110
上书时间2024-06-26
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目录：
unit1accounting:its foundation1
1.1what is accounting?1
1.2who uses accounting data1
1.3accounting conventions or assumptions3
1.4basic accounting equation4
1.5effects of changes in the economic business on the accounting
equation5
1.6finan statement10
key words and expressions13
exercises13
extended rea14
unit2the recor process15
2.1double entry15
2.2the account16
2.3debits and credits17
2.4ste in the recor process21
2.5the journal21
2.6the ledger23
2.7ting24
2.8the trial balance26
key words and expressions28
exercises29
extended rea29
unit3adjusting the accounts32
3.1accrual.basis vs.cash.basis accounting32
3.2the basics of adjusting entries33
3.3types of adjusting entries34
3.4adjusting entries for prepayments35
3.5adjusting entries for accurals39
3.6the adjusted trial balance47
key words and expressions48
exercises49
extended rea50
unit4pletion of the accounting cycle52
4.1preparing closing entries53
4.2preparing t.closing trial balance55
4.3correcting entries―an avoidable step59
4.4classed balance sheet61
key words and expressions66
exercises66
extended rea67
unit5current assets68
5.1cash and cash equivalents68
5.2accounts receivable72
5.3inventory77
key words and expressions85
exercises86
extended rea88
unit6long.term assets89
6.1piant and equipment(fixed assets)89
6.2intangible assets95
key words and expressions98
exercises98
extended rea99
unit7liabilities101
7.1current liabilities101
7.2long.term liabilities105
key words and expressions109
exercises110
extended rea110
unit8owner’s equity112
8.1accounting for single proprietorship112
8.2accounting for corporation113
key words and expressions118
exercises119
extended rea120
unit9measurement of bussiness ine121
9.1revenue121
9.2expense124
9.3business ine126
key words and expressions127
exercises127
extended rea128
unit10finan statements130
10.1balance sheet130
10.2ine statement132
10.3the statement of owner’s equity135
10.4the statement of cash flows135
key words and expressions137
exercises137
extended rea138
a list of reference book140
内容简介：
专业英语着眼于如何培养具有良好的外语能力及知识结构的国际化人才，因此改革英语的方法，调整教育内容，开阔的知识面，不断更新知识，以适应新月异的客观环境的需要。本教材在编写时注重国际准则与中国准则的结合，集基础和实务为一体，体系完整，结构合理，通俗易懂，深入浅出，适用面广；内容充实，题丰富，难易适中；案例具体，解释详细，思路清晰。不仅适合合高职院校专业的学外，还适合有初步基础的社会人才进行自学。
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