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
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内容简介
本书以提高读者的英语应用能力为导向，对财务会计的基本知识进行详细介绍，同时涉及成本会计、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、收入与费用、成本会计、审计等。 本书不仅可以作为高等院校会计学、财务管理、审计学等专业相关课程的教材，也可以作为财务会计人员的自学用书。
章节目录
- 封面
- 扉页
- 版权信息
- 内容提要
- 前言
- Chapter 1 Overview of Accounting
- Listening Materials
- Learning Objectives
- Chapter Mind Map
- Reading Materials
- 1.1 Accounting and Accounting Profession
- 1.1.1 Ethics of Accounting
- 1.1.2 Functions of Accounting
- 1.1.3 Users of Accounting Information
- 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 Materials
- Learning Objectives
- Chapter Mind Map
- Reading Materials
- 2.1 Accounting Equation and Double-entry Accounting
- 2.1.1 Accounting Equation
- 2.1.2 Double-entry System
- 2.2 Definition of Accounting Cycle
- 2.3 Journals and Ledgers
- 2.3.1 Journals
- 2.3.2 Ledgers
- 2.4 Adjusting
- 2.4.1 Prepaid Expenses
- 2.4.2 Accrued Expenses
- 2.4.3 Accrued Revenues
- 2.4.4 Unearned Revenues
- 2.5 Closing Process
- 2.5.1 Temporary and Permanent Accounts
- 2.5.2 Posting Closing Entries
- 2.6 Trial Balance
- 2.6.1 Steps in Preparing a Trial Balance
- 2.6.2 Searching for and Correcting Errors
- Key Terminologies
- Review and Discussion Questions
- Exercises
- 参考译文
- Chapter 3 Financial Statements
- Listening Materials
- Learning Objectives
- Chapter Mind Map
- Reading Materials
- 3.1 Balance Sheet
- 3.1.1 Components of Balance Sheet
- 3.1.2 Format of Balance Sheet
- 3.2 Income Statement
- 3.2.1 Components of Income Statement
- 3.2.2 Forms 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 Materials
- Learning Objectives
- Chapter Mind Map
- Reading Materials
- 4.1 Monetary Capital
- 4.1.1 Cash
- 4.1.2 Bank Reconciliation
- 4.1.3 Internal Control Over Cash
- 4.1.4 Petty Cash Fund
- 4.1.5 Cash Surplus and Shortage
- 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 Materials
- Learning Objectives
- Chapter Mind Map
- Reading Materials
- 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 Common Types 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 in Securities
- 5.3.1 Purposes of Investment in Securities
- 5.3.2 Types of Investment in Securities
- Key Terminologies
- Review and Discussion Questions
- Exercises
- 参考译文
- Chapter 6 Liabilities
- Listening Materials
- Learning Objectives
- Chapter Mind Map
- Reading Materials
- 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 Borrowing
- 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 Borrowing
- 6.2.2 Bonds Payable
- 6.2.3 Long-term Notes Payable
- 6.2.4 Pension Plans
- Key Terminologies
- Review and Discussion Questions
- Exercises
- 参考译文
- Chapter 7 Owner’s Equity
- Listening Materials
- Learning Objectives
- Chapter Mind Map
- Reading Materials
- 7.1 Forms of Business Entity
- 7.1.1 Sole Proprietorship
- 7.1.2 Partnership
- 7.1.3 Corporation
- 7.2 Owner’s Equity of Corporations
- 7.2.1 Rights of Shareholders
- 7.2.2 Paid-in Capital
- 7.2.3 Retained Earnings
- 7.2.4 Dividends
- Key Terminologies
- Review and Discussion Questions
- Exercises
- 参考译文
- Chapter 8 Revenue and Expense
- Listening Materials
- Learning Objectives
- Chapter Mind Map
- Reading Materials
- 8.1 Revenue
- 8.1.1 Definition of Revenue
- 8.1.2 The Earning Process of Revenue
- 8.1.3 Recognition of Revenue
- 8.2 Expense
- 8.2.1 Definition of Expense
- 8.2.2 Recognition of Expense
- 8.2.3 Main Expense Items
- Key Terminologies
- Review and Discussion Questions
- Exercises
- 参考译文
- Chapter 9 Cost Accounting
- Listening Materials
- Learning Objectives
- Chapter Mind Map
- Reading Materials
- 9.1 Overview of Cost Accounting
- 9.1.1 Definition of Cost Accounting
- 9.1.2 Features of Cost Accounting
- 9.1.3 Comparison Between Cost Accounting and Financial Accounting
- 9.2 Cost Classification
- 9.2.1 Direct Cost and Indirect Cost
- 9.2.2 Product Costs and Period Costs
- 9.2.3 Variable Cost, Fixed Cost and Mixed Cost
- 9.2.4 Incremental Cost, Opportunity Cost, and Sunk Cost
- 9.3 Costing Method
- 9.3.1 Job-order Costing
- 9.3.2 Process Costing
- 9.3.3 Activity Based Costing
- Key Terminologies
- Review and Discussion Questions
- Exercises
- 参考译文
- Chapter 10 Auditing
- Listening Materials
- Learning Objectives
- Chapter Mind Map
- Reading Materials
- 10.1 Introduction to Auditing
- 10.1.1 Definition of Auditing
- 10.1.2 Classification of Auditing
- 10.1.3 Types of Auditors
- 10.1.4 Auditing Report
- 10.2 Auditing Procedure
- 10.2.1 Management Assertions
- 10.2.2 Identify Auditing Objectives
- 10.2.3 Implementation of Auditing
- 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
展开全部
会计专业英语是2023年由人民邮电出版社出版,作者耿云江 编著。
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