电子书
内容简介
本书充分体现了高等职业教育的特色，理论内容以“必需、够用”为准则，注重培养学生的职业素养，突出了实用性。本书主要包括10个教学单元，每个单元均包含学习目标、正文、词汇以及课后练习4个部分。
章节目录
- Unit 1 Introduction of Accounting
- Learning Objectives
- 1.1 The Role of Accounting in Business
- 1.1.1 The Nature and Function of Accounting
- 1.1.2 The Division of Accounting
- 1.2 Accounting Ethics
- Important Words and Terms
- Exercises
- Unit 2 Some of Generally Accepted AccountingPrinciples
- Learning Objectives
- 2.1 Accounting Concept
- 2.2 Accounting Pricile
- Important Words and Terms
- Exercises
- Unit 3 Accounting Equation and Double-Entry System
- Learning Objectives
- 3.1 Accounting Equation
- 3.2 Accounting Elements
- 3.3 Accounting Elements in the
- 3.4 T-account
- 3.5 Double-entry System
- Important Words and Terms
- Exercises
- Unit 4 Accounting Cycle
- Learning Objectives
- 4.1 Identify Transactions to be Recorded
- 4.2 Journalizing
- 4.2.1 Journal
- 4.2.2 Types of Journal
- 4.2.3 Advantages of Using Journal
- 4.3 Posting from Journal to Ledger
- 4.3.1 General Ledger
- 4.3.2 Subsidiary Ledger
- 4.3.3 Posting
- 4.3.4 Accounts after Posting
- 4.4 Preparing Unadjusted Trial
- 4.4.1 Accounting Basis
- 4.4.2 Adjusting Entries
- 4.4.3 Summary of the Adjusting Process
- 4.5 The Adjusted Trial Balance
- 4.5.1 Preparing the Financial Statements from the Adjusted Trial Balance
- 4.5.2 Accounting Work Sheet
- 4.6 Closing
- 4.6.1 Procedures of Closing an Account
- 4.6.2 Post-closing Trial Balance
- 4.7 Summary of Accounting Cycle
- Important Words and Terms
- Exercises
- Unit 5 Assets
- Learning Objectives
- 5.1 Current Assets
- 5.1.1 Cash at Bank
- 5.1.2 Receivable
- 5.1.3 Inventory
- 5.2 Fixed Assets
- 5.2.1 Measuring the cost of Property, Plant and Equipment
- 5.2.2 Depreciability of Fixed Assets
- 5.3 Intangible Assets
- Important Words and Terms
- Exercises
- Unit 6Liabilities
- Learning Objectives
- 6.1 Current Liabilities
- 6.1.1 Short–term Bills (notes) and Accounts Payable
- 6.1.2 Accrued Expenses
- 6.1.3 Unearned Revenues
- 6.1.4 Current Maturities of Long-term Debts
- 6.1.5 Contingent Liabilities
- 6.2 Long-term Liabilities
- 6.2.1 Long-term Loans Payable
- 6.2.2 Long-term Accounts Payable
- 6.2.3 Bonds (debentures) Payable
- Important Words and Terms
- Exercises
- Unit 7Owner’s Equity
- Learning Objectives
- 7.1 Paid-up Capital
- 7.1.1 Ordinary Shares (Common Stock)
- 7.1.2 Preference Shares (Preferred Stock)
- Retained Profits Earned from the Customers
- Important Words and Terms
- Exercises
- Unit 8Revenue and Expense
- Learning Objectives
- 8.1 Revenue
- 8.1.1 The Concept of Revenue
- 8.1.2 The Characteristics of Revenue
- 8.1.3 Trade and Cash Discounts
- 8.1.4 Sales for Cash
- 8.1.5 Sales on Credit
- 8.2 Expense
- 8.2.1 The Concept of Expense
- 8.2.2 The Characteristics of the Expense
- 8.2.3 The Classification of Expense
- Important Words and Terms
- Exercises
- Unit 9Balance Sheet, Income Statement and Cash Flows Statement
- Learning Objectives
- 9.1 Balance Sheets
- 9.1.1 Purpose of a Balance Sheet
- 9.1.2 Format of a Balance Sheet
- 9.1.3 Advantages and Limitations of a Balance Sheet
- 9.2 Income Statements
- 9.2.1 The Function of an Income Statement
- 9.2.2 A Single-step Income Statement
- 9.2.3 A Multiple-step Income Statement
- 9.3The Role of a Cash Flow Statement
- 9.3.1 Meaning of “Cash Flows”
- 9.3.2 Importance of a Cash Flow Statement
- 9.3.3 Categories of Cash Flows
- 9.3.4 Direct and Indirect Methods of Reporting
- 9.3.5 Conclusion of a Cash Flow Statement
- mportant Words and Terms
- Exercises
- Unit 10 Financial Statement Analysis
- Learning Objectives
- 10.1Measuring the Ability to Pay Current Liabilities
- 10.1.1 Current Ratio
- 10.1.2 Acid-test Ratio
- 10.2 Measuring the Company’s Ability to Sell Inventory and Collect Receivables
- 10.2.1 Inventory Turnover
- 10.2.2 Accounts Receivable Turnover
- 10.3Measuring the Ability to Pay Long-term Debt
- 10.3.1 Debt Ratio
- 10.3.2 Times-Interest-Earned Ratio (Interest Cover)
- 10.4 Measuring Profitability
- 10.4.1 Rate of Return on Net Sales ( or Profit Margin)
- 10.4.2 Rate of Return on Total Assets
- 10.4.3 Rate of Return on Ordinary Shareholders’ Equity
- 10.4.4 Earnings Per Share
- Important Words and Terms
- Exercises
- Appendix I 参考答案
- Appendix II 课文参考译文
- 第1单元 会计概论
- 第2单元 公认会计原则
- 第3单元 会计等式和复式记账
- 第4单元 会计循环
- 第5单元 资产
- 第6单元 负债
- 第7单元 所有都权前轮
- 第8单元 收入和费用
- 第9单元 资产负债表、损益表和现金流量表
- 第10单元 财务报表分析
- 参考文献
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会计专业英语（第2版）是2016年由人民邮电出版社出版,作者孙晓嫒。
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