会计与财务管理专业英语
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作者徐鹿、刘璐 编
出版社科学出版社
出版时间2014-08
版次1
装帧平装
货号A6
上书时间2024-11-01
商品详情
- 品相描述:九品
图书标准信息
-
作者
徐鹿、刘璐 编
-
出版社
科学出版社
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出版时间
2014-08
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版次
1
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ISBN
9787030413239
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定价
37.00元
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装帧
平装
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开本
16开
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纸张
胶版纸
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页数
272页
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字数
400千字
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正文语种
简体中文
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丛书
中国科学院规划教材·会计学及财务管理系列
- 【内容简介】
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会计与财务管理专业英语涵盖了会计和财务管理的有关内容,分为两个部分,共27章
第一部分是会计专题,分基础会计和财务会计两个单元,共16章.基础会计单元依次介绍了会计等式、会计循环、报表介绍;财务会计单元依次介绍了资产、负债、所有者权益、收入、费用和财务报表.第二部分是财务管理专题,共11章,依次介绍了时间价值、利率、融资、投资、营运资金、利润分配和报表分析.每一章后面都附有词汇表和补充知识.
- 【作者简介】
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- 【目录】
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丛书总序前言
PART1 ACCOUNTING
UNIT1 BAsicAc
outingChApter1 IntroductiontoAc
ounting2
1.1
DefinitionofAc
ounting2
1.2
Profes
ionofAc
ounting2
1.3
TypesofAc
ountingInformAtion4
1.4
FinAnciAlAc
ountingMeAsurementBAses4 MoreKnowledge7ChApter2 TheStructureAndChArtofAc
ounts11
2.1
Ac
ountTitle11
2.2
TheStructureofAc
ounts15 MoreKnowledge17ChApter3 TheAc
tingEquAtionAndDoubleEntryBookke
ping18
3.1
Ac
ountinments18
gElenuo
3.2
TheAc
ountingEquAtion19
3.3
DoubleEntry22ChApter4 Ac
ountingCycle(Ⅰ)25
4.1
TheJournAlAndJournAlizingTrAnsActions25
4.2
TheLedgerAndPostingTrAnsActions28
4.3
PrepAringATriAlBAlAnce32ChApter5 Ac
ountingCycle(Ⅱ)38
5.1
TimePeriodPrincipleAndtheNe
dforAdjustments38
5.2
Ac
ruAlVersusCAshBAsisofAc
ounting38
5.3
PrepAreAdjustingEntries39
5.4
TheAdjustedTriAlBAlAnceAndPrepArAtionofFinAnciAlStAtements43
5.5
TheWorkshe
t46
5.6
ClosingEntries49
5.7
ThePostGclosingTriAlBAlAnce51
5.8
TheStepsintheAc
ountingCycle52ChApter6 BAsicFinAnciAlStAtements60 6.1 StAtementofProfitorLos
AndComprehensiveIncome60
6.2
StAtementofChAngesinOwnersEquity61
6.3
StAtementofFinAnciAlPosition61
6.4
StAtementofCAshFlows63UNIT2 FinAnciAlAc
ountingChApter7 CAsh67
7.1
NAturesofCAsh67
7.2
ControlofCAsh68
7.3
BAnkReconciliAtion71ChApter8 Ac
ountsReceivAble77
8.1
NAtureofAc
ountsReceivAble77
8.2
SAlesDiscounts77
8.3
SAlesReturns78
8.4
Ac
ountingforBAdDebtExpense78ChApter9 Inventory85
9.1
NAtureofInventory85
9.2
PerpetuAlAndPeriodicInventorySystems86
9.3
InventoryCostFlowMethods86ChApter10 FixedAs
ets91
10.1
DefinitionofFixedAs
ets91
10.2
AcquisitionofFixedAs
ets91
10.3
DepreciAtionofFixedAs
ets91
10.4
DisposAlofFixedAs
ets95ChApter11 IntAngibleAs
ets98
11.1
DefinitionofIntAngibleAs
ets98
11.2
VAriousIntAngibleAs
ets98
11.3
AcquisitionofIntAngibleAs
ets99
11.4
AmortizAtionofIntAngibleAs
ets100ChApter12 LiAbilities102
12.1
DefinitionofLiAbilities102
12.2
ClAs
ificAtionofLiAbilities102
12.3
DeterminAbleLiAbilities102ChApter13 OwnersEquity119
13.1
FormsofBusines
OrgAnizAtion119
13.2
SoleProprietorshipsAndPArtnershipsAc
ounting120
13.3
CorporAtionAc
ounting131
ChApter14 IncomeAndExpenses142 14.1 ContentsofIncome142 14.2 Ac
ountingforRevenue142 14.3 Ac
ountingforExpenses144ChApter15 FinAnciAlStAtements(Ⅰ)147 15.1 StAtementofFinAnciAlPosition147 15.2 StAtementofProfitorLos
AndOtherComprehensiveIncome158ChApter16 FinAnciAlStAtements(Ⅱ)170 16.1 StAtementofCAshFlows170 16.2 TheStAtementofChAngesinEquity178
PART2 FINANCE
ChApter17 OverviewofFinAnce182 17.1 TheMAinContentofFinAnciAlMAnAgement182 17.2 TArgetsofFinAnciAlMAnAgement185 17.3 TheMAjorTAsksoftheFinAnciAlMAnAger187ChApter18 TimeVAlueofMoney190 18.1 RelAtionshiptothePAymentDecision190 18.2 FutureVAlueAndPresentVAlueofSingleAmount190 18.3 FutureAndPresentVAlueofAnnuity192 18.4 DeterminingofAnnuityVAlue195ChApter19 InterestRAtes197 19.1 HistoricAlInterestRAtes197 19.2 ReAsonsforInterestRAteChAnges198 19.3 InterestRAtesQuotes199 19.4 ConvertingAnAPRtoAnEAR199 19.5 InflAtionAndReAlVersusNominAlRAtes199 19.6 RiskAndTAxes200 19.7 MArketInterestRAtesModel200ChApter20 DebtFinAncing202 20.1 ShortGtermDebtFinAncing202 20.2 LongGtermDebtFinAncing203ChApter21 EquityFinAning207 21.1 TheConceptsofEqcuityFinAncing207 21.2 TheAdvAntAgesAndDisAdvAntAges207 21.3 FActorsConsideredforChoosingAMethodofFinAncing208 21.4 SourcesofEquityFinAncing208 21.5 MethodsofEquityFinAncing209ChApter22 CApitAlBudgeting(Ⅰ)212
22.1
ImportAnceofCApitAlBudgeting212
22.2
Proces
AndPrinciplesofCApitAlBudgeting212
22.3
IncrementAlCAshFlowsofProject213 MoreKnowledge215ChApter23 CApitAlBudgeting(Ⅱ)216
23.1
CApitAlBudgetingDecisionCriteriA216
23.2
PAybAckPeriod(PP)216
23.3
NetPresentVAlue(NPV)217
23.4
ItrAAeoeun(217
nenlRtfRtrIRR)ChApter24 WorkingCApitAlMAnAgement219
24.1
WorkingCApitAlTerminology219
24.2
CAshMAnAgement220
24.3
Ac
ountsReceivAbleMAnAgement221
24.4
InventoryMAnAgement222 MoreKnowledge225ChApter25 DistributionofProfits227
25.1
TheBAsicTheoryofDividendPolicy227
25.2
DividendTheory228
25.3
FActorsInfluencingtheDividendDecision230
25.4
DividendPolicy232 MoreKnowledge235ChApter26 FinAnciAlPlAnning237
26.1
TheObjectiveofFinAnciAlPlAnning237
26.2
TheBenefitsofFinAnciAlPlAnning237
26.3
ImportAntElementsinFinAnciAlPlAnning238
26.4
TheFinAnciAlPlAnningModel239
26.5
LinksBetwe
nLongGtermAndShortGtermFinAncingDecisions240 MoreKnowledge245ChApter27 AnAlyzingFinAnciAlStAtements246
27.1
TheBroAdCAtegoriesofRAtios246
27.2
ProfitAbilityAndReturnonCApitAl249
27.3
Liquidity,GeAring/LeverAgeAndWorkingCApitAl250
27.4
Ef
iciencyRAtios:ControlofReceivAblesAndInventories253
27.5
ShAreholdersInvestmentRAtios255
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