实用会计英语
￥ 9 3.9折 ￥ 23 九五品
仅1件
作者于久洪,刘福祥 主编
出版社清华大学出版社
ISBN9787302188872
出版时间2009-01
版次1
装帧平装
开本16开
纸张胶版纸
页数181页
字数99999千字
定价23元
上书时间2024-03-21
商品详情
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基本信息
书名:实用会计英语
定价：23.00元
作者:于久洪,刘福祥 主编
出版社：清华大学出版社
出版日期：2009-01-01
ISBN：9787302188872
字数：300000
页码：181
版次：1
装帧：平装
开本：16开
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内容提要
本书主要内容是用纯正的英语讲解财务会计操作实务，重点包括资产负债表、利润表、现金流量表、复式记账法、流动资产核算方法、长期资产核算方法、负债与股东权益核算方法以及会计报表分析等内容。本教材的特点是文章简洁实用，案例贴切丰富，符合国际会计惯例，适合课堂教学和自学者使用。
目录
CHAPTER ONE GENERAL INTRODUCTION TO ACCOUNTING 1.1 What Is Accounting 1.2 The Elements of Accounting 1.3 Basic Assumptions and Principles of Accounting 1.4 Accounting Equation 1.5 Financial Statements Terms and Phrases Exercise 1.. Multiple Choice Exercise 2. Analysis of Transactions Exercise 3 : CaseCHAPTER TWO PROCESSING ACCOUNTING INFORMATION 2.1 The Concept and Types of Accounts 2.2 Recording Business Transactions 2.3 Basic Rules for Recording Business Transactions 2.4 Business Entity 2.5 T-account 2.6 Double Entry Rule 2.7 Application of the Double Entry Rule 2.8 How Transactions Affect the Accounting Equation 2.9 How to Make Adjusting Entries 2.10 Transferring All the Data to T-accounts 2.11 The Procedures of Accounting 2.12 The Journal 2.13 Closing Entries 2.14 The Trial Balance 2.15 Financial Statements Terms and Phrases Exercise 1. True or False Exercise 2: Multiple Choice Exercise 3. CaseCHAPTER THREE CURRENT ASSETS 3.1 Introduction to Assets and Current Assets 3.2 Cash and Cash Equivalents 3.3 Inventory 3.4 Four Common Inventory Cost Flow Methods 3.5 An Example of the Perpetual Inventory System 3.6 FIFO Method 3.7 LIFO Method 3.8 Weighted-Average Method 3.9 The Impact on Financial Statements Under Three Cost Methods 3.10 The Impact on the Income Taxes Under the Three Methods 3.11 Comparing the Perpetual System and the Periodic System 3.12 The Use of the Lower of Cost or Market Rule 3.13 Inventory Loss 3.14 Accounts Receivable 3.15 The Allowance Method of Accounting for Bad Debts: An Example 3.16 How Is the Amount of Allowance for Doubtful Debts Estimated 3.17 Direct Write-off Method 3.18 Warranty 3.19 Short-term Investments (Marketable Securities) Terms and Phrases Exercise 1: True or False Exercise 2: Multiple Choice Exercise 3: CaseCHAPTER FOUR LONG-TERM ASSETS 4.1 Introduction to Long-term Assets 4.2 Measuring the Cost of Long-term Assets 4.3 A Basket Purchase 4.4 Depreciation and Depreciation Methods 4.5 Straight-Line Depreciation 4.6 The Retirement and Removal of Long-term Assets 4.7 The Journal Entries Under Straight-Line Depreciation 4.8 Financial Statements Under Straight-Line Depreciation 4.9 Accelerated Depreciation Methods: Double-Declining Balance Depreciation ……CHAPTER FIVE CURRENT AND LONG-TERM LIABILITIESCHAPTER SIX STOCKHOLDERS' EQUITYCHAPTER SEVEN BALANCE SHEETCHAPTER EIGHT INCOME STATEMENTCHAPTER NINE STATEMENT OF CASH FLOWSCHAPTER TEN ANALYSF FINANCIAL STATEMENTSKEY TO EXERCISEREFERENCE
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