会计英语(国家级双语示范课程中级财务会计英语教学核心教材)
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作者编者:马建威
出版社经济科学
ISBN9787514154986
出版时间2015-04
装帧平装
开本其他
定价38元
货号3219863
上书时间2024-12-18
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作者简介
马建威，甘肃兰州人，管理学博士，财政部财政科学研究所应用经济学博士后，北京工商大学副教授、硕士生导师，北京市中青年骨干教师，美国明尼苏达大学、北伊利诺伊大学访问学者，是《会计研究》、《审计研究》等多家专业期刊匿名审稿人。
主要研究领域为内部控制与风险管理、企业海外并购、政府会计、审计收费等。在《审计研究》、《财政研究》等核心期刊发表论文40余篇，出版专著1部，主编8部，译作2部，参编10余部，主持或参与省部级以上课题10余项。
目录
Unit 1 Accounting: the Language of Business
Section 1 : The Purpose of Accounting and Financial Reporting
Section 2 : Accounting Bases and Accounting Assumptions
Section 3 : Qualitative Characteristics of Accounting Information
Unit 2 Cash
Section 1 : Cash and Internal Control
Section 2 : Internal Controls Over Cash
Unit 3 Receivables
Section 1 : Receivables
Section 2 : Notes Receivable
Unit 4 Inventories
Section 1 : Inventory in Brief
Section 2 : Determining Actual Quantities in the Inventory
Section 3 : Costs Included in Inventory
Section 4 : Inventory Accounting Systems
Section 5 : Methods of Pricing Inventory at Cost
Unit 5 Investments
Section 1 : Investments: the Classification and Valuation
Section 2 : International Accounting Differences
Section 3 : Financial Instruments
Section 4 : Additional Issues for Investments
Unit 6 Property, Plant and Equipment
Section 1 : Acquisition and Valuation of Plant and Equipment
Section 2 : Depreciation of Property, Plant and Equipment
Section 3 : Disposal of Plant and Equipment
Unit 7 Intangible Assets
Section 1 : Valuation of Intangibles
Section 2 : Amortization or Impairment of Intangible Assets
Section 3 : Research and Development Costs
Section 4 : Identifiable Intangible Assets
Section 5 : Goodwill
Unit 8 Liabilities
Section 1 : Current Liabilities
Section 2 : Estimated Liabilities, Loss Contingencies, and Commitments
Section 3 : Long-Term Liabilities
Unit 9 Stockholder's Equity
Section 1 : The Structure of the Owner's Equity
Section 2 : Accounting for Stock Transactions
Section 3 : Capital Reserve
Unit 10 Income, Revenue, Expense and Profit
Section 1 : Definition of Income, Revenue and Gains
Section 2 : Revenue
Section 3 : Expenses
Section 4 : Profit and Profit Distribution
Unit 11 Accounting Changes and Errors
Section 1 : Types of Accounting Changes and Methods of Disclosure
Section 2 : Accounting for a Change in Accounting Principle
Section 3 : Accounting for a Change in an Estimate and a Reporting Entity
Section 4 : Accounting for the Correction of an Error
Unit 12 Financial Statements
Section 1 : Environment of Financial Reporting
Section 2 : Conceptual Framework of Financial Reporting
Section 3 : Financial Statements
Section 4 : Notes and Other Information
Section 5 : Reformation of Financial Statements Presentation
Unit 13 Internal Control
Section 1 : Concept of Internal Control
Section 2 : Objectives and Elements of Internal Control
Section 3 : Relationship of Objectives and Components
Section 4 : Roles and Responsibilities in Internal Control
Section 5 : Fraud and Control Precision
Unit 14 Financial Statement Analysis
Section 1 : Basics of Financial Statement Analysis
Section 2 : Methods of Financial Statement Analysis
Section 3 : Sustainability and Irregular Items
Section 4 : Limitations of Financial Statement Analysis
Appendix A Accounting Standard for Business Enterprises: Basic Standard
Appendix B Chart of Accounts （Chinese-English）
References
内容摘要
《会计英语》作为国家级双语示范课《中级财务会计（全英语教学）》的核心教材，是作者马建威多年会计专业英语教学经验的总结。全书系统讲解了财务会计的基本理论及操作实务，力求内容简洁实用，用语纯正规范。美国会计专业教授的审饺，更保证了本书的严谨性和专业性。
本书适合各高等院校会计学、财务管理学和审计学等专业英语和双语教学使用，也适合会计从业人员、审计和财税管理部门作为专业英语辅助资料使用。
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