会计英语

内容简介

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本书根据国际企业会计准则体系及会计改革的*新成果编写, 共分为10个单元, 主要内容包括会计概述、企业组织形式、财务报表、会计循环、流动资产、非流动资产、流动负债、非流动负债等。

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目录

Unit One Introduction to Accounting 1.1 Definition of Accounting 1.2 Users and Classifications of Accounting 1.3 Accounting Assumptions and Principles 1.4 Accounting Elements & Accounting Equation 1.5 Recording Business Transactions:Double-Entry System Exercises Unit Two Forms of Business Ownership 2.1 Sole Propietorships 2.2 Partnerships 2.3 Corporations 2.4 Sole Proprietorship and Partnership Accounting 2.5 Accounting for Stock Transactions and Dividends Exercises Unit Three Financial Statements 3.1 Definition 3.2 Purpose of Financial Statements by Business Entities 3.3 Balance Sheet 3.4 Income Statement 3.5 Retained Earnings Statement 3.6 Cash Flow Statement 3.7 Relationship of Financial Statements Exercises Unit Four Accounting Cycle 4.1 Journals & Ledgers 4.2 Trial Balance 4.3 Adjusting Entries 4.4 Closing Entries 4.5 Adjusted Trial Balance Exercises Unit Five Current Assets 5.1 Cash and Cash Equivalents 5.2 Accounts Receivable 5.3 Inventory Exercises Unit Six Non-Current Assets 6.1 Long-term Investment 6.2 Fixed Assets 6.3 Intangible Assets Exercises Unit Seven Current Liabilities 7.1 Conceptual Overview of Liabilities 7.2 Definition and Classification of Current Liabilities 7.3 Accounting for Determinable Current Liabilities 7.4 Accounting for Current Liabilities Dependant on Operating Results 7.5 Accounting for Contingent Liabilities Exercises Unit Eight Non-Current Liabilities 8.1 Definition of Non-Current Liabilities 8.2 Time Value of Money 8.3 Bonds Payable Exercises Unit Nine Owners’ Equity 9.1 Shareholders’ Rights and Privileges 9.2 Accounting for Stock Issues 9.3 Treasury Stock 9.4 Retained Earnings Exercises Unit Ten Financial Statement Analysis 10.1 Horizontal Analysis 10.2 Vertical Analysis 10.3 Ration Analysis Exercises Solution of Exercises Appendix Causes of International Differences REFERENCES

封面

会计英语

书名:会计英语

作者:刘鑫,刘莹莹主编

页数:185

定价:¥24.8

出版社:哈尔滨工业大学出版社

出版日期:2013-01-01

ISBN:9787560340906

PDF电子书大小:108MB 高清扫描完整版

百度云下载:http://www.chendianrong.com/pdf

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