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财会专业英语
  • 书号:9787030539991
    作者:廖治宇
  • 外文书名:
  • 丛书名:普通高等教育“十二五”规划教材,“管理应用型财会专业人才培养”新形态系列教材
  • 装帧:平装
    开本:16
  • 页数:
    字数:362000
    语种:en
  • 出版社:科学出版社
    出版时间:2018-03-01
  • 所属分类:
  • 定价: ¥42.00元
    售价: ¥33.60元
  • 图书介质:
    纸质书

  • 购买数量: 件  可供
  • 商品总价:

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本书包括会计基本原理及财务会计的相关内容,以国际会计准则为基础,反映了国际会计准则的最新发展。此外,本书中大量引用跨国公司的实例,将其贯穿于每个章节中进行分析。理论与实践相结合的写作思路是本书的最大特色。本书的三位作者具有多年双语教学经验,并都有在英语国家学习研究的经历。本书依据作者专业的眼光和丰富的教学经验编写,是一本实用性较强、适用面较广的教材。
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目录

  • Contents
    Chapter 1 Uses of Accounting Information and the Financial Statements 1
    1.1 Accounting as an Information System 2
    1.2 Accounting Measurements 7
    1.3 The Corporate Forms of Business 9
    1.4 Financial Statements 10
    1.5 Generally Accepted Accounting Principles 12
    Chapter 2 Analyzing Business Transactions 19
    2.1 Measurement Issues 20
    2.2 Double-entry System 22
    2.3 Business Transaction Analysis 25
    2.4 The Trial Balance 29
    2.5 Recording and Posting Transactions 31
    Chapter 3 Measuring Business Income 45
    3.1 Profitability Measurement Issues and Ethics 46
    3.2 Accrual Accounting 49
    3.3 The Adjustment Process 50
    3.4 Closing Entries 57
    3.5 Preparing Closing Entries 58
    3.6 The Work Sheet:An Accountant’s Tool 59
    Chapter 4 Financial Reporting and Analysis 68
    4.1 Foundations of Financial Reporting 69
    4.2 Accounting Conventions for Preparing Financial Statements 72
    4.3 Forms of the Income Statement 79
    Chapter 5 The Operating Cycle and Merchandising Operations 94
    5.1 Managing Merchandising Businesses 95
    5.2 Terms of Sale 98
    5.3 Perpetual Inventory System 101
    5.4 Periodic Inventory System 104
    5.5 Internal Control:Components,Activities and Limitations 108
    Chapter 6 Inventories 117
    6.1 Managing Inventories 118
    6.2 Inventory Costs and Valuation 121
    6.3 Inventory Costs Under the Periodic Inventory System 121
    Chapter 7 Cash and Receivables 134
    7.1 Management Issues Related to Cash and Receivables 135
    7.2 Cash Equivalents and Cash Control 138
    7.3 Uncollectible Accounts 142
    Chapter 8 Current Liabilities 156
    8.1 Management Issues Related to Current Liabilities 157
    8.2 Common Types of Current Liabilities 161
    Chapter 9 Long-term Assets 173
    9.1 Management Issues Related to Long-term Assets 174
    9.2 Acquisition Cost of Property,Plant and Equipment 176
    9.3 Depreciation 178
    9.4 Disposal of Depreciable Assets 182
    9.5 Intangible Assets 184
    Chapter 10 Long-term Liabilities 196
    10.1 Management Issues Related to Long-term Debt Financing 197
    10.2 The Nature of Bonds 202
    10.3 Accounting for the Issuance of Bonds 205
    10.4 Amortization of Bond Discounts and Premiums 208
    10.5 Retirement and Conversion of Bonds 209
    Chapter 11 Stockholders’Equity 219
    11.1 Components of Stockholders’Equity 220
    11.2 Evaluating Liquidity 222
    11.3 Evaluating Financial Risks 223
    11.4 Evaluating Operating Asset Management 225
    11.5 Supplemental Financial Ratios for Assessing Operating Asset Management and Liquidity 227
    11.6 Evaluating Market Strength with Financial Ratios 228
    References 235
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