会计英语/应用型本科院校“十二五”规划教材·经济管理类

图书标准信息

• 作者 刘鑫、刘莹莹 编
• 出版社 哈尔滨工业大学出版社
• 出版时间 2013-06
• 版次 1
• ISBN 9787560340906
• 定价 24.80元
• 装帧 平装
• 开本 16开
• 纸张 胶版纸
• 页数 185页
• 正文语种 简体中文，英语

【内容简介】

　　《会计英语/应用型本科院校“十二五”规划教材·经济管理类》根据国际企业会计准则体系及会计改革的最新成果编写，共分为10个单元，主要内容包括会计概述、企业组织形式、财务报表、会计循环、流动资产、非流动资产、流动负债、非流动负债、所有者权益和财务报表分析等。每个单元都结合授课对象及本课程的特点对重点内容进行讲解，可培养学生的分析能力和综合运用知识能力。

【目录】

UnitOneIntroductiontoAccounting
1.1DefinitionofAccounting
1.2UsersandClassificationsofAccounting
1.3AccountingAssumptionsandPrinciples
1.4AccountingElements&AccountingEquation
1.5RecordingBusinessTransactions：Double-EntrySystem
Exercises

UnitTwoFormsofBusinessOwnership
2.1SolePropietorships
2.2Partnerships
2.3Corporations
2.4SoleProprietorshipandPartnershipAccounting
2.5AccountingforStockTransactionsandDividends
Exercises

UnitThreeFinancialStatements
3.1Definition
3.2PurposeofFinancialStatementsbyBusinessEntities
3.3BalanceSheet
3.4IncomeStatement
3.5RetainedEarningsStatement
3.6CashFlowStatement
3.7RelationshipofFinancialStatements
Exercises

UnitFourAccountingCycle
4.1Journals&Ledgers
4.2TrialBalance
4.3AdjustingEntries
4.4ClosingEntries
4.5AdjustedTrialBalance
Exercises

UnitFiveCurrentAssets
5.1CashandCashEquivalents
5.2AccountsReceivable
5.3Inventory
Exercises

UnitSixNon-CurrentAssets
6.1Long-termInvestment
6.2FixedAssets
6.3IntangibleAssets
Exercises

UnitSevenCurrentLiabilities
7.1ConceptualOverviewofLiabilities
7.2DefinitionandClassificationofCurrentLiabilities
7.3AccountingforDeterminableCurrentLiabilities
7.4AccountingforCurrentLiabilitiesDependantonOperatingResults
7.5AccountingforContingentLiabilities
Exercises

UnitEightNon-CurrentLiabilities
8.1DefinitionofNon-CurrentLiabilities
8.2TimeValueofMoney
8.3BondsPayable
Exercises

UnitNineOwners'Equity
9.1Shareholders'RightsandPrivileges
9.2AccountingforStockIssues
9.3TreasuryStock
9.4RetainedEarnings
Exercises

UnitTenFinancialStatementAnalysis
10.1HorizontalAnalysis
10.2VerticalAnalysis
10.3RationAnalysis
Exercises
SolutionofExercises
AppendixCausesofInternationalDifferences
REFERENCES