电子书
内容简介
内 容 提 要
本书以提高英语的应用能力为导向，对财务会计的基本知识做了详细介绍，同时涉及成本会计、管理会计、审计等内容。全书共10章，主要内容包括会计概述、会计循环、财务报表、流动资产、非流动资产、负债、所有者权益、收入、费用、成本会计等。同时，每章还配有学习目标、听力音频、知识拓展、关键术语、复习讨论题、练习题、参考译文等。
本书不仅可以作为高等院校会计学、财务管理、审计等专业的教材，也可以作为财务会计人员、管理人员的自学用书。
章节目录
- 内容提要
- 前言
- Chapter 1 Overview of Accounting
- Listening Online
- Learning Objectives
- 1.1 Accounting and Accounting Profession
- 1.1.1 Ethics
- 1.1.2 Accounting Function
- 1.1.3 Accounting Information Users
- 1.1.4 Accounting Profession
- 1.2 Accounting Assumptions
- 1.2.1 Business Entity
- 1.2.2 Going-concern
- 1.2.3 Monetary Unit
- 1.2.4 Time Period
- 1.3 Accounting Principles
- 1.3.1 Accrual Basis
- 1.3.2 Historical Cost
- 1.3.3 Realization
- 1.3.4 Matching
- 1.3.5 Full Disclosure
- 1.4 Quality Characteristics of Accounting Information
- 1.4.1 Relevance
- 1.4.2 Reliability
- 1.4.3 Comparability
- 1.4.4 Materiality
- Key Terminologies
- Review and Discussion Questions
- Exercises
- 参考译文
- Chapter 2 Accounting Cycle
- Listening Online
- Learning Objectives
- 2.1 Accounting Equation and Double-entry Accounting
- 2.1.1 Accounting Equation
- 2.1.2 Double-entry System
- 2.2 Accounting Cycle
- 2.3 Journals
- 2.4 Ledgers
- 2.5 Adjusting
- 2.5.1 Prepaid Expenses
- 2.5.2 Accrued Expenses
- 2.5.3 Accrued Revenues
- 2.5.4 Unearned Revenues
- 2.6 Closing Process
- 2.6.1 Temporary and Permanent Accounts
- 2.6.2 Posting Closing Entries
- 2.7 Trial Balance
- 2.7.1 Steps in Preparing a Trial Balance
- 2.7.2 Searching For and Correcting Errors
- Key Terminologies
- Review and Discussion Questions
- Exercises
- 参考译文
- Chapter 3 Financial Statements
- Listening Online
- Learning Objectives
- 3.1 Balance Sheet
- 3.1.1 Components of Balance Sheet
- 3.1.2 Form of Balance Sheet
- 3.2 Income Statement
- 3.2.1 Components of Income Statement
- 3.2.2 Form of Income Statement
- 3.3 Cash Flow Statement
- 3.3.1 Components of Cash Flow Statement
- 3.3.2 Preparation of Cash Flow Statement
- 3.4 Statement of Changes in Equity
- 3.4.1 Components of Statement of Changes in Equity
- 3.4.2 Preparation of Statement of Changes in Equity
- 3.5 Notes to Financial Statements
- 3.5.1 Accounting Policy
- 3.5.2 Financial Instruments
- 3.5.3 Related Party Transactions
- 3.5.4 Contingencies
- 3.5.5 Subsequent Events
- Key Terminologies
- Review and Discussion Questions
- Exercises
- 参考译文
- Chapter 4 Current Assets
- Listening Online
- Learning Objectives
- 4.1 Monetary Capital
- 4.1.1 Cash
- 4.1.2 Management of Cash-bank Reconciliation
- 4.1.3 Internal Control Over Cash
- 4.1.4 Petty Cash Fund
- 4.1.5 Cash Over and Short
- 4.2 Receivables
- 4.2.1 Classification of Receivables
- 4.2.2 Bad Debts
- 4.2.3 Estimation of Bad Debts
- 4.3 Inventories
- 4.3.1 Inventory System
- 4.3.2 Cost of Inventory Acquired
- 4.3.3 Ending Inventory Valuation
- Key Terminologies
- Review and Discussion Questions
- Exercises
- 参考译文
- Chapter 5 Non-current Assets
- Listening Online
- Learning Objectives
- 5.1 Fixed Assets
- 5.1.1 Definition and Characteristics of Fixed Assets
- 5.1.2 Classification of Fixed Assets
- 5.1.3 Costs of Fixed Assets
- 5.1.4 Post-Acquisition Expenditures
- 5.1.5 Depreciation and Impairment
- 5.1.6 Disposals of Fixed Assets
- 5.2 Intangible Assets
- 5.2.1 Definition and Characteristics of Intangible Assets
- 5.2.2 Main Categories of Intangible Assets
- 5.2.3 Recognition and Measurement of Intangible Assets
- 5.2.4 Post-Acquisition Measurement
- 5.2.5 Disposals of Intangible Assets
- 5.3 Investments
- 5.3.1 Objectives of Investment
- 5.3.2 Types of Securities
- Key Terminologies
- Review and Discussion Questions
- Exercises
- 参考译文
- Chapter 6 Liabilities and Owner's Equity
- Listening Online
- Learning Objectives
- 6.1 Current Liabilities
- 6.1.1 Definition of Current Liabilities
- 6.1.2 Accounts Payable
- 6.1.3 Short-term Notes Payable
- 6.1.4 Unearned Revenue
- 6.1.5 Short-term Borrowings
- 6.1.6 Accrued Liabilities
- 6.1.7 Dividend Payable
- 6.1.8 Current Portion of Long-term Obligation
- 6.2 Non-Current Liabilities
- 6.2.1 Long-Term Borrowings
- 6.2.2 Bonds Payable
- 6.2.3 Long-Term Notes Payable
- 6.2.4 Pension Plans
- 6.3 Types of Organization
- 6.3.1 Sole Proprietorship
- 6.3.2 Partnership
- 6.3.3 Corporation
- 6.4 Owner's Equity
- 6.4.1 Rights of Stockholders
- 6.4.2 Retained Earnings
- 6.4.3 Dividend
- Key Terminologies
- Review and Discussion Questions
- Exercises
- 参考译文
- Chapter 7 Revenue and Expense
- Listening Online
- Learning Objectives
- 7.1 Revenue
- 7.1.1 Definition of Revenue
- 7.1.2 The Earning Process of Revenue
- 7.1.3 Recognition of Revenue
- 7.2 Expense
- 7.2.1 Definition of Expense
- 7.2.2 Cost VS Expense
- 7.2.3 Recognition of Expense
- 7.2.4 Specific Expense Items
- Key Terminologies
- Review and Discussion Questions
- Exercises
- 参考译文
- Chapter 8 Cost Accounting
- Listening Online
- Learning Objectives
- 8.1 Overview of Cost Accounting
- 8.1.1 Definition of Cost Accounting
- 8.1.2 Features of Cost Accounting
- 8.1.3 Financial Accounting, Management Accounting and Cost Accounting
- 8.1.4 Cost Classifications
- 8.2 Costing Method
- 8.2.1 Job-Order Costing
- 8.2.2 Process Costing
- 8.2.3 Activity Based Costing
- Key Terminologies
- Review and Discussion Questions
- Exercises
- 参考译文
- Chapter 9 Management Accounting
- Listening Online
- Learning Objectives
- 9.1 Introduction to Management Accounting
- 9.1.1 Definition of Management Accounting
- 9.1.2 Comparison of Financial and Management Accounting
- 9.1.3 Functions of Management Accounting
- 9.2 Cost Behavior
- 9.2.1 Variable Cost
- 9.2.2 Fixed Cost
- 9.2.3 Mixed Cost
- 9.3 Cost-Volume-Profit Analysis
- 9.3.1 Basic Concept of Cost-Volume-Profit Analysis
- 9.3.2 Break-Even Analysis
- 9.3.3 Target Profit Analysis
- 9.4 Budget and Performance Evaluation
- 9.4.1 Budget
- 9.4.2 Performance Evaluation
- Key Terminologies
- Review and Discussion Questions
- Exercises
- 参考译文
- Chapter 10 Audit
- Listening Online
- Learning Objectives
- 10.1 Introduction to Audit
- 10.1.1 Definition of Audit
- 10.1.2 Types of Audit
- 10.1.3 Types of Auditors
- 10.1.4 Componets of Audit Report
- 10.2 Audit Procedure
- 10.2.1 Management Assertions
- 10.2.2 Identify Audit Objectives
- 10.2.3 Carry Out Audit Specifically
- 10.3 Internal Control
- 10.3.1 Definition of Internal Control
- 10.3.2 Development History of Internal Control
- 10.3.3 Elements of Internal Control
- Key Terminologies
- Review and Discussion Questions
- Exercises
- 参考译文
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会计专业英语是2018年由人民邮电出版社出版,作者耿云江。
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