国际会计学（英文版）/普通高等教育规划教材

图书标准信息

• 作者 吴泽福 编
• 出版社 机械工业出版社
• 出版时间 2015-04
• 版次 1
• ISBN 9787111491750
• 定价 39.90元
• 装帧 平装
• 开本 16开
• 纸张 胶版纸
• 页数 325页
• 字数 515千字
• 正文语种 英语
• 丛书 普通高等教育规划教材

【内容简介】

　　《国际会计学（英文版）/普通高等教育规划教材》以国际会计准则（IASB准则）与美国会计准则（FASB准则）为蓝本，情景式地解释了重要会计术语的基本定义，灵活地运用准则解决案例中的问题，细致地剖析了国际会计准则中存在的优缺点，详尽地介绍了国际会计的发展状况和热点问题。《国际会计学（英文版）/普通高等教育规划教材》正是基于这一宗旨安排的各章节内容，并确保文字简练、易学、易懂，同时在每一章的结尾附有讨论问题、练习题及其答案，使学生在学习新内容之前复习并应用该章的重点内容。《国际会计学（英文版）/普通高等教育规划教材》可以作为高等院校财务管理专业学生的教材，也可以作为广大财务从业人员学习财务管理英语的参考用书。

【目录】

Chapter1IntroductiontoAccountingandBusiness
1.NatureofBusinessandAccounting
2.GenerallyAcceptedAccountingPrinciples
3.TheAccountingEquation
4.BusinessTransactionsandtheAccountingEquation
5.FinancialStatements

Chapter2AnalyzingTransactions
1.UsingAccountstoRecordTransactions
2.PostingofJournalEntriestoAccounts
3.TrialBalance
4.DiscoveryandCorrectionofErrors

Chapter3TheAdjustingProcess
1.NatureoftheAdjustingProcess
2.RecordingAdjustingEntries
3.SummaryoftheAdjustmentProcess
4.AdjustedTrialBalance

Chapter4CompletingtheAccountingCycle
1.FlowofAccountingInformation
2.FinancialStatements
3.ClosingEntries
4.TheAccountingCycle
5.FiscalYear

Chapter5AccountingSystems
1.BasicAccountingSystems
2.ManualAccountingSystems
3.AdaptingManualAccountingSystems
4.ComputerizedAccountingSystems

Chapter6AccountingforMerchandisingBusinesses
1.NatureofMerchandisingBusinesses
2.FinancialStatementofMerchandisingBusinesses
3.MerchandisingTransactions
4.TheAdjustingandClosingProcess

Chapter7Inventory
1.ControlofInventory
2.InventoryCostFlowAssumptions
3.CostofInventoryonPerpetualInventorySystem
4.InventoryCostingMethodsunderaPeriodicInventorySystem
5.ReportingMerchandiseInventoryintheFinancialStatements

Chapter8InternalControlandCash
1.InternalControl
2.TheLimitationsofInternalControl—CostsandBenefits
3.ElementsofInternalControl
4.CashControlsoverReceiptsandPayments
5.BankAccounts
6.BankReconciliation
7.Special-PurposeCashFunds
8.FinancialStatementsReportingofCash

Chapter9Receivables
1.ClassificationofReceivables
2.UncollectibleReceivables
3.DirectWriteOffMethodforUncollectibleAccounts
4.AllowanceMethodforUncollectibleAccounts
5.ComparingDirectWrite-OffandAllowanceMethods
6.NotesReceivable
7.ReportingReceivablesontheBalanceSheet

Chapter10FixedAssetsandIntangibleAssets
1.NatureofFixedAssets
2.AccountingforDepreciation
3.DisposalofFixedAssets
4.NaturalResources
5.IntangibleAssets
6.FinancialReportingforFixedAssetsandIntangibleAssets

Chapter11CurrentLiabilitiesandPayroll
1.CurrentLiabilities
2.PayrollandPayrollTaxes
3.AccountingforPayrollandPayrollTaxes
4.EmployeesFringeBenefits
5.ContingentLiabilities

Chapter12StockTransactions,andDividends
1.NatureofaCorporation
2.StockholdersEquity
3.Paid-InCapitalfromIssuingStock
4.AccountingforDividends
5.TreasuryStockTransactions
6.ReportingStockholdersEquity
7.StockSplits

Chapter13BondsPayableandInvestmentsinBonds
1.FinancingCorporations
2.CharacteristicsandPricingofBondsPayable
3.AccountingforBondsPayable
4.PaymentandRedemptionofBondsPayable
5.InvestmentinBonds
6.CorporationBalanceSheet
7.EffectiveInterestRateMethodofAmortization

Chapter14IncomeTaxes,UnusualIncomeItems,andInvestmentsinStocks
1.CorporationsIncomeTaxes
2.ReportingUnusualItemsontheIncomeStatement
3.EarningsperCommonShare
4.ComprehensiveIncome
5.AccountingforInvestmentinStocks

Chapter15StatementofCashFlows
1.ReportingCashFlows
2.StatementofCashFlows—TheIndirectMethod
3.StatementofCashFlows—TheDirectMethod
References