-
本書信息由合作網(wǎng)站提供，請前往以下網(wǎng)站購買： 京東商城
當(dāng)當(dāng)網(wǎng)
圖書簡介
本書是一本為財經(jīng)類專業(yè)會計英語教學(xué)而編寫的專業(yè)教材，內(nèi)容涉及基礎(chǔ)會計理論、財務(wù)會計、財務(wù)管理、審計的主要內(nèi)容。全書共由五部分組成，第一部分為會計原則和復(fù)式記賬法，第二部分為主要經(jīng)濟(jì)業(yè)務(wù)的記錄，第三部分為報表編制與分析，第四部分為財務(wù)基礎(chǔ)，第五部分為審計。書中每章后面附有詞匯表、練習(xí)題或者實(shí)務(wù)案例，便于廣大讀者學(xué)習(xí)使用。
作為會計英語教材，本書嘗試用英語講授會計的專業(yè)基礎(chǔ)知識。與以往同類的會計英語教材相比，本書具有以下幾點(diǎn)不同：第一，國內(nèi)同類的會計英語教材往往僅局限于介紹會計業(yè)務(wù)的詳細(xì)處理，本書不僅介紹會計業(yè)務(wù)的處理，還相應(yīng)地介紹了財務(wù)管理和審計的一些基本知識，便于讀者能全面閱讀財務(wù)報告，了解西方會計專業(yè)知識。第二，鑒于會計英語的教學(xué)對象主要是高年級學(xué)生，對會計專業(yè)知識已經(jīng)有了一定的了解，因而本書著重介紹會計專業(yè)的知識要點(diǎn)，按照“精、新、實(shí)”的指導(dǎo)思想來組織編寫，以達(dá)到培養(yǎng)具有較高的應(yīng)用技能和基本素質(zhì)的高等應(yīng)用型專門人才的目的。第三，由于各國文化、經(jīng)濟(jì)、歷史背景不同，財務(wù)報表的列報以及賬戶名稱的使用千差萬別，本書主要根據(jù)國際會計準(zhǔn)則和國際財務(wù)報告準(zhǔn)則中常用的慣例和術(shù)語來進(jìn)行編寫。
目錄
PART ONE: PRINCIPLES OF ACCOUNTING AND THE DOUBLE-ENTRY SYSTEM
CHAPTER 1 PRINCIPLES OF ACCOUNTING
1.1 Types of Business Organizations
1.2 The Role of Accounting in Business
1.3 Introduction to Financial Statements
1.4 The Framework for the Preparation and Presentation of Financial Statements
1.5 The Objective of Financial Statements
1.6 Underlying Assumptions
1.7 Qualitative Characteristics of Financial Statements
1.8 The Elements of Financial Statements
1.9 Recognition of the Elements of Financial Statements
1.10 Measurement of the Elements of Financial Statements
CHAPTER Review
Vocabulary
Questions
CHAPTER 2 THE ACCOUNTING CYCLE
2.1 Accounting Cycle
2.2 Analyze Business Transactions
2.3 Journalize the Transactions
2.4 Post to Ledger Accounts
2.5 Prepare a Trial Balance
2.6 Journalize and Post Adjusting Entries
2.7 Prepare an Adjusted Trial Balance
2.8 Prepare Financial Statements
2.9 Journalize and Post Closing Entries
2.10 Prepare a Post-Closing Trial Balance
CHAPTER Review
Vocabulary
Exercise
PART TWO: RECORDING TRANSACTIONS AND EVENTS
CHAPTER 3 CURRENT ASSETS
3.1 Cash
3.2 Trading Securities
3.3 Receivables
3.4 Inventory
CHAPTER Review
Vocabulary
Questions and Exercises
CHAPTER 4 NON-CURRENT ASSETS
4.1 Nature of Non-Current Assets
4.2 Acquisition of Property, Plant and Equipment
4.3 Depreciation of Property, Plant and Equipment
4.4 Disposal of Fixed Assets
4.5 Intangible Assets
CHAPTER Review
Vocabulary
Exercises
CHAPTER 5 LIABILITIES
5.1 The Current and Non-Current Liability Distinction
5.2 Current Liabilities
5.3 Non-Current Liabilities
5.4 Provision and Contingent Liabilities
CHAPTER Review
Vocabulary
Exercises
CHAFFER 6 OWNERS' EQUITY
6.1 Advantages and Disadvantages of a Cbrporate Entity
6.2 Classification of Shares
6.3 Equity in Company
6.4 Accounting for Share Issues
6.5 Accounting for Retained Earnings
6.6 Accounting for Dividend
6.7 Accounting for Other Reserves
6.8 Accounting for Income Taxes by Companies
CHAPTER Review
Vocabulary
Exercises
PART THREE.PREPARING FINANCIAL STATEMENTS AND INTERPRETATIONS
CHAPTER 7 PREPARING FINANCIAL STATEMENTS
7.1 Revised Standard on Presentation of Financial Statements: a Joint Project of the FASB and IASB
7.2 Statement of Comprehensive Income
7.3 Statement of Changes in Equity
7.4 Statement of Financial Position
7.5 Statement of Cash Flows
CHAPTER Review
Vocabulary
Questions and Exercises
CHAPTER 8 FINANCIAL STATEMENTS INTERPRETATIONS
8.1 Standardized Financial Statement for Comparison Purpose
8.2 Ratio Computation and Interpretations
8.3 Using Financial Statement Information
CHAPTER Review
Vocabulary
Questions and Exercises
PART FOUR: FUNDAMENTALS OF FINANCE
CHAPTER 9 OVERVIEW OF FINANCE AND TIME VALUE OF MONEY
9.1 Overview of Finance
9.2 Time Value of Money
9.3 Annual Percentage Rate (APR) and Effective Annual Rate (EAR)
9.4 Annuity and Perpetuity
CHAPTER Review
Vocabulary
Questions and Exercises
CHAPTER 10 FINANCIAL MANAGEMENT DECISIONS AND AGENCY PROBLEM
10.1 Financial Management Decisions
10.2 Role of Financial Manager
10.3 Goal of Financial Management
10.4 Corporate Governance
10.5 Agency Problem and Solving Mechanism
CHAPTER Review
Vocabulary
Questions
CHAPTER 11 INVESTMENT DECISIONS
11.1 Major Investment Criteria Used in Capital Budgeting
11.2 Important Factors to Consider in Capital Budgeting
11.3 Pro Forma Statements and Estimated Cash Flow
CHAPTER Review
Vocabulary
Questions and Exercises
CHAPTER 12 FINANCING DECISIONS
12.1 Basic Features of Debt Security and Equity Security
12.2 Bond Valuation and Classification
12.3 Stock Classification and Valuation
12.4 Inflation and Interest Rate
CHAPTER Review
Vocabulary
Questions and Exercises
PART FIVE: AUDITING
CHAPTER 13 AN INTRODUCTION TO AUDITING
13.1 Definition of Auditing
13.2 Classification of Auditing
13.3 Other Special Types of Audits
13.4 Professional Code of Ethics
CHAPTER Review
Vocabulary
Case Study
CHAPTER 14 THE AUDIT PLANNING
14.1 Audit Engagement Process
14.2 Duties and Rights of Auditors
14.3 Audit Planning
14.4 Materiality Level
14.5 Risk-based Approach to Auditing
14.6 Materiality and Audit Risks
14.7 Overview of Audit Process
CHAPTER Review
Vocabulary
Case Study
CHAPTER 15 IMPLEMENTATION OF AUDITING
15.1 Nature of Internal Control
15.2 Test of Control
15.3 Substantive Testing
15.4 Audit Sampling
CHAPTER Review
Vocabulary
Case Study
CHAPTER 16 AUDIT REPORT
16.1 Audit Report
16.2 Unqualified Opinion
16.3 Qualified Opinion
16.4 Adverse Opinion
16.5 Disclaimer Opinion
CHAPTER Review
Vocabulary
Case Study
APPENDIX
Table 1 Future Value Factors
Table 2 Future Value of Annuity Factors (Ordinary Annuity)
Table 3 Present Value Factors
Table 4 Present Value of Annuity Factors (Ordinary Annuity)
同類熱銷圖書
| 書名 | 作者 | 出版社 | 價格 | 購買 |
| 信用證英語 | 翟步習(xí) 編.. | 對外經(jīng)濟(jì)貿(mào)易大學(xué).. | ￥35.00￥28.00 |
詳情 |
| 金融英語閱讀教程（第三版） | 沈素萍 編.. | 中國金融出版社 | ￥42.00￥32.50 |
詳情 |
| 銀行業(yè)務(wù)英語學(xué)習(xí) | 姜建清 主.. | 中國金融出版社 | ￥45.00￥36.00 |
詳情 |
| 劍橋金融財務(wù)英語 | 人民郵電出版社 | ￥45.00￥31.50 |
詳情 | |
| 銀行國際業(yè)務(wù)英語 | 張琦，劉克.. | 首都經(jīng)濟(jì)貿(mào)易大學(xué).. | ￥39.00￥31.20 |
詳情 |
| 銀行柜面英語會話（附光盤一張）（英漢對照） | 程祥麟 等.. | 譯林出版社 | ￥25.00￥18.80 |
詳情 |
| 金融銀行英語美國人這樣說 | 浩瀚 主編 | 石油工業(yè)出版社 | ￥39.80￥27.50 |
詳情 |
| 銀行英語詞匯通 | 王紅雨 編.. | 機(jī)械工業(yè)出版社 | ￥29.80￥22.40 |
詳情 |
| 老外每天都在看的金融&財經(jīng)英文(配盤) --選材源自流行報刊.. | 金利 主編 | 大連理工大學(xué)出版.. | ￥32.80￥26.20 |
詳情 |
| 金融英語閱讀教程導(dǎo)讀（第三版） | 沈素萍 主.. | 中國金融出版社 | ￥18.00￥14.40 |
詳情 |
| 金融英語（第2版）（配光盤） | 金融英語教.. | 清華大學(xué)出版社 | ￥45.00￥36.50 |
詳情 |
| 金融銀行英語高頻話題 (附光盤1張)(錄音制品MP3)(英語口語.. | 李碩 等編.. | 水利水電出版社 | ￥29.80￥23.60 |
詳情 |
| 銀行臨柜英語 | 汪衛(wèi)芳，徐.. | 浙江大學(xué)出版社 | ￥27.00￥21.60 |
詳情 |
| 會計英語（孫坤）（附光盤） | 孫坤 編著 | 東北財經(jīng)大學(xué)出版.. | ￥24.00￥19.20 |
詳情 |
| 外貿(mào)金融英語口語實(shí)例大全（贈多媒體光盤） | 馮茜 編著 | 中國宇航出版社 | ￥33.80￥25.40 |
詳情 |
| 國際信貸實(shí)務(wù)英語 | 姜建清 主.. | 中國金融出版社 | ￥59.00￥47.50 |
詳情 |
| 國際財務(wù)金融英語教程（教師用書）下冊 | 孔蘊(yùn)華，吳.. | 經(jīng)濟(jì)科學(xué)出版社 | ￥59.00￥47.20 |
詳情 |
| 國際財務(wù)金融英語教程（學(xué)生用書）下冊 | 孔蘊(yùn)華，吳.. | 經(jīng)濟(jì)科學(xué)出版社 | ￥59.00￥42.50 |
詳情 |
| 金融專業(yè)英語閱讀（第二版） | 沈素萍 主.. | ￥25.00￥20.40 |
詳情 | |
| 行業(yè)英語系列：保險英語（學(xué)生用書）（附光盤） | 王振芳 改.. | 上海外語教育出版.. | ￥30.00￥28.50 |
詳情 |
| 會計專業(yè)英語教程（新世紀(jì)會計精品） | 馬建威 主.. | 東北財經(jīng)大學(xué)出版.. | ￥36.00￥29.00 |
詳情 |
| 實(shí)用銀行國際業(yè)務(wù)英語（附盤一張）——實(shí)用金融英語叢書 | 陳建輝 編.. | 武漢大學(xué)出版社 | ￥33.00￥29.20 |
詳情 |
| 銀行英語即學(xué)即用 | 孫君 主編 | 對外經(jīng)貿(mào)大學(xué)出版.. | ￥35.00￥29.50 |
詳情 |
| 金融行業(yè)實(shí)用英語對話及詞匯手冊 (實(shí)用行業(yè)英語系列) | 梁鋒 等編.. | 水利水電出版社 | ￥35.00￥28.00 |
詳情 |
| 金融英語 | 李丹 主編 | 北京大學(xué)出版社 | ￥32.00￥25.60 |
詳情 |
