会计英语

本书特色

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《会计英语》全书有三个部分共十二章，全面地介绍财务报告、成本管理和投融资管理等核心知识，注重知识的实用性及内在联系，各章相互独立又有机结合，形成一个完整的会计英语体系。本书将理论知识、现实世界、课内例题和课后测试融为一体，书后还附有主要财务报表的中英文对照，便于学习者使用。
本书可供高等院校会计、财务管理、资产评估专业作为本科教材，也可供财务与会计从业人员自学和培训使用，是广大读者学习地道的会计专业英语表述和实务操作的一本理想书籍。

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内容简介

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《会计英语》用英语介绍会计学的基本原理，注重知识的实用性及内在联系，方便读者形成会计专业英语基础。书中习题丰富，配备课件。

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目录

Part 1Financial Accounting
CHAPTER1Introduction to Accounting3
1.1Accounting information and decision making4
1.2Financial accounting and management
accounting6
1.3Globalization of accounting8
1.4The Conceptual Framework for Financial
Reporting10
1.5Professional ethics in accounting13
SUMMARY15
KEY TERMS16
SELF�睧VALUATION
ACTIVITIES17
CHAPTER2Business Transactions19
2.1Identifying business transactions and
events19
2.2The accounting equation and Double�瞖ntry
system22
2.3The accounting worksheet24
2.4Journals and ledgers28
2.5The trial balance32
2.6Accounting errors33
SUMMARY34
KEY TERMS36
SELF�睧VALUATION
ACTIVITIES37
CHAPTER3Balance Sheet40
3.1Nature and purpose of the balance sheet40
3.2The definition and recognition of asset,
liability and equity44
3.3Disclosure of elements on the balance
sheet49
3.4Format and presentation of the balance
sheet56
3.5Measurement of various assets58
3.6Accounting policy choices, estimates and
judgements64〖1〗〖2〗〖3〗会计英语CONTENTS〖3〗3.7Potential limitations of the balance sheet67
SUMMARY 68
KEY TERMS71
SELF�睧VALUATION
ACTIVITIES73
CHAPTER4Statement of Profit or Loss80
4.1Purpose of measuring financial
performance80
4.2Accounting concepts for financial
reporting83
4.3Effect of accounting policy choices,
estimates and judgements
on financial statements89
4.4Measuring financial performance92
4.5Applying recognition criteria to income
and expenses96
4.6Presenting the statement of profit or
loss99
4.7The statement of comprehensive income104
4.8The statement of changes in equity105
SUMMARY108
KEY TERMS111
SELF�睧VALUATION
ACTIVITIES112
CHAPTER5Statement of Cash Flows115
5.1The purpose and usefulness of a
statement of cash flows115
5.2The main features of the statement of
cash flows119
5.3Preparing the statement of cash flows124
5.4Explanation of the statement of cash
flows130
SUMMARY 131
KEY TERMS132
SELF�睧VALUATION
ACTIVITIES132
CHAPTER6Analysis of Financial Statements135
6.1Assist financial statements users to
make decisions136
6.2Analytical methods138
6.3Profitability analysis149
6.4Asset efficiency analysis153
6.5Liquidity analysis156
6.6Capital structure analysis158
6.7Market performance analysis161
6.8Ratio interrelationships163
SUMMARY167
KEY TERMS170
SELF�睧VALUATION
ACTIVITIES171
Part 2Management Accounting
CHAPTER 7Costing and Pricing179
7.1Role of cost information179
7.2Classification of costs181
7.3Cost allocation183
7.4Product cost of inventories191
7.5Pricing methods197
SUMMARY200
KEY TERMS201
SELF�睧VALUATION
ACTIVITIES202
CHAPTER 8Cost�瞯olume�瞤rofit
Analysis204
8.1Cost behavior204
8.2Break�瞖ven analysis207
8.3Contribution margin ratio211
8.4Operating leverage213
8.5Relevant concepts for decision making216
SUMMARY226
KEY TERMS227
SELF�睧VALUATION
ACTIVITIES228
CHAPTER 9Budgeting231
9.1Strategic planning and budgeting231
9.2Budgeting progress and types233
9.3Master budget236
9.4Cash budget241
SUMMARY246
KEY TERMS246
SELF�睧VALUATION
ACTIVITIES247Part 3Financial Management
CHAPTER 10Capital Investment253
10.1The nature and scope of investment
decisions253
10.2Accounting rate of return256
10.3Payback period258
10.4Net present value259
10.5Internal rate of return264
10.6Practical issues in making decisions268
SUMMARY271
KEY TERMS272
SELF�睧VALUATION
ACTIVITIES272
CHAPTER 11Financing the Business275
11.1Sources of internal finance275
11.2Sources of external finance278
11.3Providing long�瞭erm finance
for small businesses287
SUMMARY289
KEY TERMS290
SELF�睧VALUATION
ACTIVITIES290
CHAPTER
12Managing Working Capital292
12.1Definition of working capital292
12.2Managing inventories294
12.3Managing receivables303
12.4Managing cash309
12.5Managing trade payable316
12.6Working capital problems of small businesses318
SUMMARY320
KEY TERMS322
SELF�睧VALUATION
ACTIVITIES322
Appendix324
Main
References335第1篇财
务 会 计
第1章会计概述3
1.1会计信息与决策 4
1.2财务会计与管理会计6
1.3会计全球化8
1.4财务报告概念框架10
1.5会计职业道德13
本章小结15
关键词汇16
自测题及答案17
第2章会计循环19
2.1明确交易和事项19
2.2会计等式和复式记账22
2.3会计工作底稿24
2.4日记账和分类账28
2.5试算平衡32
2.6会计差错33
本章小结34
关键词汇36
自测题及答案37
第3章资产负债表40
3.1资产负债表概述40
3.2资产、负债和所有者权益的确认44
3.3资产负债表要素的披露49
3.4资产负债表格式与列报56
3.5资产的计量58
3.6会计政策选择、估计和判断64〖1〗〖2〗〖3〗会计英语目录〖3〗3.7资产负债表的局限性67
本章小结68
关键词汇71
自测题及答案73
第4章损益表80
4.1损益表概述80
4.2财务报告中的重要概念83
4.3会计政策选择、估计和判断对财务报告的影响89
4.4经营成果的计量92
4.5收入和费用的确认96
4.6损益表的列报99
4.7综合收益表104
4.8所有者权益变动表105
本章小结108
关键词汇111
自测题及答案112
第5章现金流量表115
5.1现金流量表概述115
5.2现金流量表的结构119
5.3现金流量表的编制124
5.4现金流量表信息披露130
本章小结131
关键词汇132
自测题及答案132
第6章财务报表分析135
6.1财务报表分析目的136
6.2财务报表分析方法138
6.3盈利能力分析149
6.4营运能力分析153
6.5偿债能力分析156
6.6资本结构分析158
6.7市场绩效分析161
6.8财务比率间的联系163
本章小结167
关键词汇170
自测题及答案171
第2篇管
理 会 计 第7章成本与价格179
7.1成本信息的作用179
7.2成本的分类181
7.3成本的分配183
7.4生产成本191
7.5定价方法197
本章小结200
关键词汇201
自测题及答案202
第8章本—量—利分析204
8.1成本性态204
8.2保本点分析207
8.3边际贡献比率211
8.4经营杠杆213
8.5决策中的成本应用216
本章小结226
关键词汇227
自测题及答案228
第9章预算编制231
9.1战略规划与预算231
9.2预算的程序与种类233
9.3全面预算236
9.4现金预算241
本章小结246
关键词汇246
自测题及答案247
第3篇财
务 管 理
第10章资本投资决策253
10.1投资决策概述253
10.2投资回报256
10.3投资回收期法258
10.4净现值法259
10.5内涵报酬率法264
10.6投资决策方法的应用268
本章小结271
关键词汇272
自测题及答案272
第11章融资275
11.1内部融资275
11.2外部融资278
11.3小企业长期融资287
本章小结289
关键词汇290
自测题及答案290
第12章营运资金管理292
12.1营运资金概述292
12.2存货管理294
12.3应收账款管理303
12.4现金管理309
12.5应付账款管理316
12.6小企业营运资金管理318
本章小结320
关键词汇322
自测题及答案322
附录324
参考文献335

封面

书名:会计英语

作者:徐海峰

页数:334

定价:¥49.0

出版社:清华大学出版社

出版日期:2018-03-01

ISBN:9787302498315

PDF电子书大小:54MB 高清扫描完整版