高职高专财务会计专业精编教材：实用会计英语

图书标准信息

• 作者 于久洪、刘福祥 编
• 出版社 清华大学出版社
• 出版时间 2009-01
• 版次 1
• ISBN 9787302188872
• 定价 23.00元
• 装帧 平装
• 开本 16开
• 纸张 胶版纸
• 页数 181页
• 字数 300千字
• 正文语种 简体中文，英语

【内容简介】

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】

CHAPTERONEGENERALINTRODUCTIONTOACCOUNTING
1.1WhatIsAccounting
1.2TheElementsofAccounting
1.3BasicAssumptionsandPrinciplesofAccounting
1.4AccountingEquation
1.5FinancialStatements
TermsandPhrases
Exercise1..MultipleChoice
Exercise2.AnalysisofTransactions
Exercise3：Case

CHAPTERTWOPROCESSINGACCOUNTINGINFORMATION
2.1TheConceptandTypesofAccounts
2.2RecordingBusinessTransactions
2.3BasicRulesforRecordingBusinessTransactions
2.4BusinessEntity
2.5T-account
2.6DoubleEntryRule
2.7ApplicationoftheDoubleEntryRule
2.8HowTransactionsAffecttheAccountingEquation
2.9HowtoMakeAdjustingEntries
2.10TransferringAlltheDatatoT-accounts
2.11TheProceduresofAccounting
2.12TheJournal
2.13ClosingEntries
2.14TheTrialBalance
2.15FinancialStatements
TermsandPhrases
Exercise1.TrueorFalse
Exercise2：MultipleChoice
Exercise3.Case

CHAPTERTHREECURRENTASSETS
3.1IntroductiontoAssetsandCurrentAssets
3.2CashandCashEquivalents
3.3Inventory
3.4FourCommonInventoryCostFlowMethods
3.5AnExampleofthePerpetualInventorySystem
3.6FIFOMethod
3.7LIFOMethod
3.8Weighted-AverageMethod
3.9TheImpactonFinancialStatementsUnderThreeCostMethods
3.10TheImpactontheIncomeTaxesUndertheThreeMethods
3.11ComparingthePerpetualSystemandthePeriodicSystem
3.12TheUseoftheLowerofCostorMarketRule
3.13InventoryLoss
3.14AccountsReceivable
3.15TheAllowanceMethodofAccountingforBadDebts：AnExample
3.16HowIstheAmountofAllowanceforDoubtfulDebtsEstimated
3.17DirectWrite-offMethod
3.18Warranty
3.19Short-termInvestments(MarketableSecurities)
TermsandPhrases
Exercise1：TrueorFalse
Exercise2：MultipleChoice
Exercise3：Case

CHAPTERFOURLONG-TERMASSETS
4.1IntroductiontoLong-termAssets
4.2MeasuringtheCostofLong-termAssets
4.3ABasketPurchase
4.4DepreciationandDepreciationMethods
4.5Straight-LineDepreciation
4.6TheRetirementandRemovalofLong-termAssets
4.7TheJournalEntriesUnderStraight-LineDepreciation
4.8FinancialStatementsUnderStraight-LineDepreciation
4.9AcceleratedDepreciationMethods：Double-DecliningBalanceDepreciation
4.10FinancialStatementsUnderDouble-Declining-BalanceDepreciation
4.11AcceleratedDepreciationMethods.Units-of-ProductionDepreciation
4.12FinancialStatementsUnderUnits-of-ProductionDepreciation
4.13AcceleratedDepreciationMethods.Sum-of-the-Years-DigitsDepreciation
4.14FinancialStatementsUnderSum-of-the-Years-DigitsMethod
4.15ChangingtheUsefulLifeofaDepreciableAsset
4.16ChangingtheSalvageValueofaDepreciableAsset
4.17IntangibleAssetsandAmortization
4.18Goodwill
4.19NaturalResourcesandDepletion
TermsandPhrases
Exercise1.TrueorFalse
Exercise2.MultipleChoice
Exercise3.Case

CHAPTERFIVECURRENTANDLONG-TERMLIABILITIES
5.1IntroductiontoLiabilities
5.2CurrentLiabilities
5.3AccountsPayable
5.4NotesPayable
5.5TheDiscountofNotesPayable
5.6AmortizationofDiscountonNotesPayable
5.7TheCurrentPortionofLong-termDebt
5.8AccruedLiabilities
5.9UnearnedRevenue
5.10EstimatedLiabilities
5.11ContingentLiability
5.12Long-termLiabilities
5.13GeneralIntroductiontoBonds
5.14BondsIssuedatPar
5.15BondsIssuedataDiscount
5.16BondsIssuedataPremium
5.17BondsIssuedBetweenInterestDates
5.18DeferredIncomeTaxes
5.19LeaseObligations
5.20TheContra-LiabilityAccount
TermsandPhrases
Exercise1：TrueorFalse
Exercise2：MultipleChoice
Exercise3：Case

CHAPTERSIXSTOCKHOLDERSEQUITY
6.1IntroductiontoaCorporation
6.2StockholdersEquity：ContributedCapitalandRetainedEarnings
6.3CommonStock
6.4PreferredStock：CumulativeandNon-cumulative
6.5AccountingforStockIssuedforCash
6.6AccountingforStockIssuedinExchangeforAssetsorServices
6.7AccountingforTreasuryStock
6.8DividendsDistribution
6.9StockSplit
6.10TheDifferentValuesofaStock
6.11ReportingStockholdersEquityTransactionsontheStatementofCashFlows
TermsandPhrases
Exercise1：TrueorFalse
Exercise2：MultipleChoice
Exercise3：Case

CHAPTERSEVENBALANCESHEET
7.1IntroductiontoBalanceSheet
7.2TheImportanceofBalanceSheet
7.3CommonClassifications
7.4HowtoPrepareaBalanceSheet
7.5ASampleBalanceSheet
TermsandPhrases
Exercise：MultipleChoice

CHAPTEREIGHTINCOMESTATEMENT
8.1IntroductiontoIncomeStatement
8.2AdditionalSpecialItemsontheIncomeStatement
8.3IncomeDetermination
8.4ChangesinEstimates
8.5FormsoftheIncomeStatement
8.6AnSampleSingle-stepIncomeStatementNote
8.7AnSampleMultiple-stepIncomeStatement
8.8CostofGoodsSold

CHAPTERTENANALYSISOFFINANCIALSTATEMENTS
KEYTOEXERCISE
REFERENCE