中国科学院规划教材·会计学及财务管理系列：财会专业英语

图书标准信息

• 作者 张国华、王晓巍 编
• 出版社 科学出版社
• 出版时间 2007-09
• 版次 1
• ISBN 9787030192042
• 定价 28.00元
• 装帧 平装
• 开本 16开
• 纸张 胶版纸
• 页数 329页
• 字数 404千字

【内容简介】

《中国科学院规划教材·会计学及财务管理系列：财会专业英语》涵盖了簿记、会计、财务管理和管理会计的有关内容，分为七个单元，共31章。第一单元簿记循环和第二单元特种日记账，是会计学的入门课程；第三至第五单元是财务会计专题，依次介绍资产、负债、所有者权益等相关知识和业务处理方法；第六单元介绍成本和管理会计的核心内容；第七单元是财务管理专题。每一章后面都附有专业术语和配套习题。
《中国科学院规划教材·会计学及财务管理系列：财会专业英语》的主要服务对象是各大、专院校的会计专业学生和在职会计人员，尤其适合于初学者循序渐进、由浅入深地学习。

【目录】

总序
前言
UNIT1BOOKKEEPINGCYCLE
Chapter1IntroductiontoAccounting
1.1BookkeepingandAccounting
1.2TheFieldofProfessionalAccounting
1.3AccountingConceptsandPrinciples
1.4EthicsinAccounting
Chapter2AccountingEquation
2.1BasicElementsofAccounting
2.2BasicAccountingEquation
Chapter3TheDouble-entrySystem
3.1TheAccount
3.2ChartofAccountsandLedger
3.3DebitandCredit
3.4Double-entryandSingle-entry
3.5TheTrialBalance
Chapter4JournalizingandPostingTransactions
4.1TheJournal
4.2Journalizing
4.3Posting
Chapter5AdjustingandClosingProcedures
5.1AccrualandCashBasisofAccounting
5.2AdjustingEntriesCoveringRecordedData
5.3AdjustingEntriesCoveringUnrecordedData
5.4ClosingEntries
Chapter6FinancialStatement
6.1IncomeStatement
6.2BalanceSheet
6.3ClassifiedFinancialStatement
6.4BookkeepingandAccountingCycle

UNIT2SPECIALJOURNALS
Chapter7TheSalesJournal
7.1TheTypesofJournals
7.2SalesJournal
7.3PeriodicandPerpetualInventorySystems
7.4TradeDiscountandCashDiscount
7.5SalesReturnsandAllowances
7.6SpecialLedgers（SubsidiaryLedger）
7.7ProvingtheAccountsReceivableSubsidiaryLedgerisEqualtotheControl
7.8TypesofLedgerAccountForms
Chapter8ThePurchaseJournal
8.1PurchaseasaCost
8.2PurchaseInvoice
8.3PurchaseJournal
8.4DebitandCreditMemorandum
8.5SubsidiaryAccountsPayableLedger
Chapter9TheCashJournal
9.1CashReceiptsJournal

9.2CashDisbursementJournal
9.3CombinationCashJournal
Chapter10SummarizingandReportingviatheWorksheet
10.1WorksheetProceduresforaServiceBusiness
10.2WorksheetProceduresforaMerchandisingBusiness

UNIT3SPECIALTOPICSOFASSETS
Chapter11CashandItsControl
11.1ControllingonCashReceipts
11.2ControllingCashDisbursements
11.3ControllingCashBalances
11.4ThePettyCashFund
11.5VoucherSystem
Chapter12BankReconciliation
12.1Checks
12.2BankStatement
12.3NeedforReconcilingtheBankBalance
12.4StepsinReconcilingtheBankBalance
Chapter13AllowanceforBadDebts
13.1CreditSalesandReceivables
13.2BadDebtandBadDebtExpense
13.3AllowanceMethodofAccountingforBadDebts
13.4EstimatingtheAmountofBadDebtExpense
13.5DirectWrite-OffMethodofAccountingforBadDebts
Chapter14PromissoryNotes
14.1TheNeedforPromissoryNotes
14.2DeterminingMaturityDateandComputingInterest
14.3AccountingforNotesPayable
14.4AccountingforNotesReceivable
14.5DiscountingNotesReceivable
14.6DishonoredNotesReceivable
14.7ContingentLiabilityandtheFullDisclosurePrinciple
Chapter15InventoryMeasurement
15.1NatureofInventory
15.2PerpetualandPeriodicInventorySystems
15.3MethodsofDeterminingInventoryCosts
Chapter16DepreciationMethod
16.1NatureofDepreciation
16.2FactorsAffectingDepreciation
16.3DepreciationMethods
Chapter17IntangibleAssets
17.1VariousIntangibleAssets
17.2AcquisitionofIntangibleAssets
17.3AmortizationofIntangibleAssets
17.4Goodwill

UNIT4SPECIALTOPICSOFLIABILITIES
Chapter18PayrollAccounting
18.1GrossPay
18.2DeductionsFromGrossPay

18.3ThePayrollSystem
18.4RecordingthePayroll
18.5PayrollTaxesImposedontheEmployer
18.6RecordingtheEmployerTaxes
Chapter19BondsPayable
19.1BondandBondIndenture
19.2ClassificationsofBonds
19.3BondsPayable
19.4AccountingforBondsIssuing
19.5AccountingforInterestExpenseAmortization

UNIT5SPECIALTOPICSOFOWNERSEQUITY
Chapter20PartnershipAccounting
20.1CharacteristicsofPartnerships
20.2AdvantagesandDisadvantagesofPartnerships
20.3FormationofthePartnership
20.4DivisionofNetIncomeandLoss
20.5AdmissionofaNewPartner
20.6LiquidationofaPartnership
Chapter21CorporationAccounting—CapitalStock
21.1CharacteristicsoftheCorporation
21.2OrganizingaCorporation
21.3AdvantagesandDisadvantagesofCorporationForm
21.4EquityAccountingfortheCorporation
21.5ClassesofShares
21.6IssueofStock
21.7TreasuryStock

UNIT6COSTANDMANAGEMENTACCOUNTING
Chapter22AnIntroductiontoCostTerms
22.1CostsinGeneral
22.2DirectCostsandIndirectCosts
22.3FactorsAffectingDirect/IndirectCostClassifications
22.4CostDriversandCostManagement
Chapter23CostBehaviorPatterns
23.1VariableCostsandFixedCosts
23.2MajorAssumptionsandRelevantRange
23.3TotalCostsandUnitCosts
23.4ManufacturingCostandNonManufacturingCost
Chapter24Cost-Volume-ProfitRelationship
24.1RevenueDriversandCostDrivers：TheGeneralCaseandASpecialCase
24.2CVPAssumptions
24.3TheBasicsofCost-Volume-Profit（CVP）Analysis
24.4TheBreakevenPoint
24.5TargetOperatingIncome（TOI）
24.6ThePVGraph
Chapter25CostingSystems
25.1BuildingBlock：ConceptofCostingSystems
25.2Job-CostingandProcess-CostingSystems
25.3JobCostingSystem

25.4ManufacturingOverhead
Chapter26StandardCosting
26.1StandardsandStandardsCosting
26.2IdealVersusPracticalStandard
26.3RelationshipofStandardCostingtoBudgeting
26.4SettingStandards
26.5GeneralModelforVarianceAnalysis

UNIT7FINANCIALMANAGEMENT
Chapter27AnOverviewofFinancialManagement
27.1CareerOpportunitiesInFinance
27.2TheFinancialStaffsResponsibilities
27.3TheGoalsoftheCorporation
Chapter28AnalysisofFinancialStatements
28.1RatioAnalysis
28.2LiquidityRatios
28.3AssetManagementRatios
28.4DebtManagementRatios
28.5ProfitabilityRatios
28.6MarketValueRatios
Chapter29CostofCapital
29.1TheLogicoftheWeightedAverageCostofCapital
29.2BasicDefinitions
29.3CostofDebt，ka（1—T）
29.4CostofPreferredStockkp
29.5CostofRetainedEarningsks
29.6TheCAPMApproach
Chapter30WorkingCapitalManagement
30.1WorkingCapitalTerminology
30.2CashManagement
30.3MarketableSecurities
30.4Inventory
30.5SettingtheCreditPeriodandStandards
Chapter31MultinationalFinancialManagement
31.1MultinationalorGlobalCorporations
31.2MultinationalversusDomesticFinancialManagement
AnswerstoExercises
References