会计英语
￥ 12.83 4.9折 ￥ 26 九五品
仅1件
作者于久洪 主编
出版社中国人民大学出版社
ISBN9787300161402
出版时间2012-09
版次1
装帧平装
开本16开
纸张胶版纸
页数168页
字数99999千字
定价26元
上书时间2024-05-18
商品详情
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基本信息
书名:会计英语
定价：26.00元
作者:于久洪 主编
出版社：中国人民大学出版社
出版日期：2012-09-01
ISBN：9787300161402
字数：280000
页码：168
版次：3
装帧：平装
开本：16开
商品重量：
编辑推荐
《21世纪高职高专精品教材•会计系列•普通高等教育"十二五" 规划教材:会计英语(第3版)》是普通高等教育“十一五” 规划教材，也是北京市高等教育精品教材立项项目，自2005年出版及2007年修订以来的发行量远远超过我们的预期。这第三次修订结合了作者于久洪等七年来教学实践的心得体会，更加注重细节的严谨性，每课新增加了语法结构、知识点等注释，以确保教材更加适合高职高专教与学的使用。
内容提要
《21世纪高职高专精品教材•会计系列•普通高等教育"十二五"规划教材:会计英语(第3版)》主要内容是用纯正的英语讲解财务会计操作实务，重点介绍了资产负债表、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。《21世纪高职高专精品教材•会计系列•普通高等教育"十二五"规划教材:会计英语(第3版)》的特点是：文章简洁实用，案例贴切丰富，适合国际会汁惯例，适合自学和课堂教学使用。本次修汀结合了作者七年来教学实践的心得体会，更加注重细节的严谨性，每课新增加了语法结构、知识点等注释，以确保教材更加适合高职高专教与学的使用。
目录
LESSON 1 INTRODUCTION TO ACCOUNTING1.1 What Is Accounting?1.2 Financial Accounting and Managerial Accounting1.3 Financial Statements1.4 Income Statement1.5 Revenue1.6 Expense1.7 The Statement of Changes in Equity1.8 BalanceSheet1.9 Assets1.10 Liabilities1.11 Owner's Equity (Capital)1.12 Statement of Cash Flows1.13 Accounting Equatio1.14 Example for Assets=Claims1.15 How the Elements of Accounting Equation Change1.16 Ending BalancesTerms and PhrasesNotesExercisesLESSON 2 THE BALANCE SHEET AND DOUBLE ENTRY2.1 Introductio2.2 The Effect of Transactions on the Balance Sheet2.3 The Two Sections of a Balance Sheet2.4 Business Entity2.5 Buy Jeasn Not Yet to Pay2.6 The Ordering and Classification of Assets and Liabilities2.7 The Classification of Assets2.8 The Classification of Liabilities(Creditors)2.9 Working Captial2.10 Jane's Business2.11 Recording Business Transactions2.12 Basic Rules for Recording Business Transactions2.13 An Example of Dual Aspect Concept2.14 Double Entry Rule2.15 T-account2.16 Two Important Rules about Double-entry Recording System2.17 Application of the Double Entry Rule2.18 An Example of the Double Entry Rule2.19 Another Example of the Double Entry2.20 Transaction No.1: Starting the Operations2.21 Transaction No.2: Purchasing Office Supplies2.22 Transaction No.3: Providing Services on Account2.23 Transaction No.4: Paying Cash for Operating Expenses2.24 Transaction No.5: Borrowing Money from Bank2.25 Transaction No.6: Paying Rent2.26 Transaction No.7: Receiving Cash for the ProvidedServices2.27 Transaction No.8: Receiving an Advanced Cash Payment2.28 Transaction No.9: Receiving Cash for Operating Activity2.29 Transaction No.10: Loaning to Other Company2.30 Transaction No.11: Paying Cash to Purchase OfficeEquipment2.31 Transaction No.12: Paying Cash to Accounts Payable2.32 Transaction No.13: Receiving a Bill for Office CleaningServices2.33 Transaction No.14: Paying Cash Distribution to the Owner2.34 Making Adjusting Entries2.35 Adjustment No.1: Recognizing Interest Expense2.36 Adjustment No.2: Recognizing Rent Expense2.37 Adjustment No.3: Recording a Revenue for the ProvidedServices2.38 Adjustment No.4: Recording Interest Revenue2.39 Adjustment No. 5: Recognizing Depreciation Expense2.40 Adjustment No. 6: Recognizing Salaries Expense2.41 Adjustment No. 7: Expensing the Supplies2.42 Transferring Data to T-accounts2.43 A Summary of the Principles of Accounts2.44 The Procedures of Accounting2.45 The Journal2.46 Closing Entries2.47 The Trial BalanceTerms and PhrasesNotesExercisesLESSON 3 CURRENT ASSETSLESSON 4 LONG TERM ASSETSLESSON 5 LIABILITIESLESSON 6 0WNER'S EQUITYLESSON 7 INCOME STATEMENTLESSON 8 STATEMENT OF CASH FLOWSLESSON 9 INTERPRETATIONS OF FINANCIAL STATEMENTSKey to ExerciseUseful Financial Accounting Websites
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