会计英语双语简明版叶建芳孙红星 编著上海财经大学出版社9787564206222
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作者叶建芳 孙红星 编著
出版社上海财经大学出版社
ISBN9787564206222
出版时间2015-08
装帧其他
页数311页
定价31元
货号9787564206222
上书时间2025-01-04
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1 An Introduction to Accounting
1.1 Accounting is an Information System
1.2 Forms of Organization
1.3 The framework for The Preparation and Presentation of Financial Statements
1.4 Understanding of Financial Statements Balance Sheet
Income Statement
Statement of Owner' s Equity
Cash Flow Statement
1.5 Accounting and Its Profession
1.6 Accounting Elements and Using the Accounting Equation
What is Accounting Equation
Effects of Transactions on the Accounting Equation
1.7 Ethics in Accounting Some Basic Ethical Standards
Demonstration Problem
Vocabulary
Self-Test Questions
Discussion Questions
Exercises
Problems
Mini-Case
2 Recording Transactions
2.1 Economic Events and Business Documents
2.2 T Accounts and Debit & Credit
Types of Accounts
Chart of Accounts and Ledger
The Accounting Equation and the Rules of Debits and Credits
Normal Balances
2.3 Journalizing and Posting Transactions
Journalizing Transactions
Posting Transactions
2.4 Preparing a Trial Balance
Trial Balance
Locating and Correcting Errors
Formatting Conventions
2.5 Using the Information - the Debt Ratio
Demonstration Problem
Vocabulary
Self-Test Questions
Discussion Questions
Exercises
Problems
3 Adjusting the Accounts, Preparing the Statements, and Completing the AccountingCycle
3.1 The Need for Adjustments
Time Period Principle
Need for Adjustments at the End of an Accounting Period
Accrual and Cash Basis of Accounting
3.2 Adjusting the Accounts
Prepaid Expenses
……
4 Accounting for Merchandising Enterprises
5 Accounting for Cash,Trading Securities and Receivables
6 Inventories and Cost of Goods Sold
7 Long-Term Assets:Investments,Fixed Assets,Natural Resoureces and Intangible Assets
8 Current and Long-Term Liabilities
9 Owner's Equity
10 Statement of Cash Flows
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