电子书
内容简介
本书充分展示了国际西方会计的实践活动及基础知识，结合我国会计发展的具体实践，有选择性地组织符合我国会计实践活动的会计内容，中西结合，共设计9个以行动为导向的教学项目。每章都是以案例导入、阅读、实践联系等形式，归纳和拓展了以会计循环的整个过程即登记会计分录、计入日记账、将日记账过入总分类账、编制试算平衡表、编制利润表、所有者权益表、资产负债表，然后增加现金流量表以及财务比率分析。
章节目录
- Unit One Introduction toAccounting
- Learning Objectives
- Section 1 Mini Case: The Preparationof Accounting Activities
- Section 2 Reading
- Text A What is Accounting
- Text B Process Flow of an Accounting System
- Text C Accounting Elements
- Summary
- Notes
- Section 3 Practices
- Discussion
- Multiple Choice Questions
- Occupational Training
- Unit Two Double Entry System
- Learning Objectives
- Section 1 Mini Case: Teach You How toPrepare Accounting Entries
- Section 2 Reading
- Text A Accounting Equation and Double Entry System
- Text B The Accounting Rules and the Use of Double EntryAccounting
- Text C The Accounting Cycle
- Summary
- Notes
- Section 3 Practices
- Discussion Questions
- Multiple Choice Questions
- Occupational Training
- Unit Three Journal and Ledger
- Learning Objectives
- Section 1 Mini Case: Teach You How toPrepare Journal and Ledger
- Section 2 Reading
- Text A Chart of Accounts
- Text B Introduction to the Journal
- Text C The Ledger and Posting of Transactions
- Summary
- Notes
- Section 3 Practices
- Discussion Questions
- Multiple Choice Questions
- Occupational Training
- Unit Four The Trial Balance andAdjusting Procedures
- Learning Objectives
- Section 1 Mini Case: Teach You Howto Prepare the Trial Balance
- Section 2 Reading
- Text A The Trial Balance
- Text B Transaction Errors
- Text C The Adjusted Trial Balance
- Summary
- Notes
- Section3 Practices
- Discussion Questions
- Multiple Choice Questions
- Occupational Training
- Unit Five Income Statement
- Learning Objectives
- Section 1 Mini Case: Teach You Howto Prepare Income Statement
- Section 2 Reading
- Text A Revenues and Expenses
- Text B Profit
- Text C Introduction to Income Statement
- Summary
- Notes
- Section 3 Practices
- Discussion Questions
- Multiple Choice Questions
- Occupational Training
- Unit Six Statement of Owner’sEquity
- Learning Objectives
- Section 1 Mini Case: Let You KnowHow to Prepare Statementof Owner’s Equity
- Section 2 Reading
- Text A Business Classification by Ownership Structure andActivities
- Text B Accounting for Owner’s Equity in Different Forms ofOrganizations
- Text C Introduction to the Implication of Statement ofOwner’s Equity
- Summary
- Notes
- Section 3 Practices
- Discussion Questions
- Multiple Choice Questions
- Occupational Training
- Unit Seven Balance Sheet
- Learning Objectives
- Section 1 Mini Case: Teach You Howto Prepare Balance Sheet
- Section 2 Reading
- Text A Assets
- Text B Liabilities and Owner’s Equity
- Text C Introduction to Balance Sheet
- Summary
- Notes
- Section 3 Practices
- Discussion Questions
- Multiple Choice Questions
- Occupational Training
- Unit Eight Cash Flow Statement
- Learning Objectives
- Section 1 Mini Case: Teach You How toPrepare Cash Flow Statement
- Section 2 Reading
- Text A Operating Activities
- Text B Investing Activities
- Text C Financing Activities
- Text D Do You Know Who Uses Cash Flow Statement
- Summary
- Notes
- Section 3 Practices
- Discussion Questions
- Multiple Choice Questions
- Occupational Training
- Unit Nine Financial StatementAnalysis
- Learning Objectives
- Section 1 Mini Case: Du Pont Analysis
- Section 2 Reading
- Text A Liquidity Ratio
- Text B Asset Management Ratios
- Text C Financial Leverage Ratios
- Text D Profitability Ratios
- Summary
- Notes
- Section 3 Practices
- Discussion Questions
- Multiple Choice Questions
- Occupational Training
- 参考文献
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会计英语是2015年由人民邮电出版社出版,作者刘凤娟。
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