会计英语:双语版:bilingual edition:财务会计:Financial accounting

本书特色

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《会计英语——财务会计》（双语版?第二版）自2010年修订出版，至今已有四年之余。作为《会计英语》（双语版）系列教材之一，本书一直被许多高校师生与自学读者喜爱并受用， 为了使本教材不断更新完善，不断充实内容，以更好地满足广大读者的需求，我们再次对本书进行了修订与完善。
　　本次修订与完善主要包括以下几方面：
　　1.充实部分章节内容，使有关理论与方法的阐更详细完整，尤其是第十二章财务报表分析部分增加了主要财务指标的计算公式，便于读者理解与应用。
　　2.增补部分章节后的练习（exercises）与案例（cases）,以便读者能更多地通过典型经济业务与案例分析，加深理解有关章节所阐述的会计理论与实务方法。
　　3.完善部分练习（exercises）答案，以供读者更好地理解参考，便于自我检查。

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内容简介

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本书主要内容包括: 会计理论 —— 概念与框架、会计信息 —— 归集与披露、会计要素 (资产) —— 确认与计量、会计要素 (负债与权益) —— 确认与计量等。

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目录

part one accounting theory-concepts and frameworkchapter 1 accounting:the basis for decisions1.1 accounting: information for decision making1.2 financial accounting information1.3 profession fields of accountingextending your knowledge—accounting ethickey words, phrases, and special termsmultiple-choice questionsexercisescaseschapter 2 theoretical framework underlying financial accounting2.1 nature of a theoretical framework2.2 first level: basic objectives2.3 second level:fundamental concepts2.4 third level: recognition and measurement conceptsextending your knowledge—industry practicekey words, phrases, and special termsmultiple-choice questionsexercisecasespart two accounting information—recording and disclosurechapter 3 accounting cycle3.1 double-entry accounting3.2 journalizing and posting3.3 end-of-period adjusting entries3.4 work sheet3.5 closing entry3.6 preparing financial statementsextending your knowledge—adjustment for taxes in unprofitable periodskey words, phrases, and special termsmultiple-choice questionsexercisescaseschapter 4 basic financial statements4.1 balance sheet4.2 ine statementextending your knowledge—combined statement of ine and retained earningskey words, phrases, and special termsmultiple-choice questionsexercisescasespart three accounting elements (assets)—recognition and measurementchapter 5 current assets—cash, temporary investments, receivables5.1 cash5.2 temporary investments5.3 accounts receivable5.4 notes receivableextending your knowledge—factoring accounts receivablekey words, phrases, and special termsmultiple-choice questionsexercisescaseschapter 6 current assets (continued)—inventories6.1 inventory systems6.2 inventory measurement6.3 estimating inventoriesextending your knowledge—lifo reserveskey words, phrases, and special termsmultiple-choice questionsexercisescaseschapter 7 long-term assets7.1 plant assets7.2 intangible assets7.3 natural resourcesextending your knowledge—non-moary transactionskey words, phrases, and special termsmultiple-choice questionsexercisescasespart four accounting elements (liability and equity)—recognition and measurementchapter 8 current liabilities8.1 current liabilities of known amount8.2 current liabilities that must be estimatedextending your knowledge—contingent liabilitieskey words, phrases, and special termsmultiple-choice questionsexercisescaseschapter 9 long-term liabilities9.1 the basic concepts of bonds9.2 issuing bonds payable9.3 amortization of bond discount and premium9.4 early retirement of bonds payable9.5 convertible bonds and notesextending your knowledge—advantages of financing operations with bonds versus stockkey words, phrases, and special termsmultiple-choice questionsexercisescaseschapter 10 stockholders’ equity10.1 stock10.2 common stock and preferred stock10.3 issuance stock10.4 dividends10.5 stock splits10.6 treasury stock10.7 donated capitalextending your knowledge—book value and market pricekey words, phrases, and special termsmultiple-choice questionsexercisescasespart five accounting analysis—understanding and applicationchapter 11 statement of cash flows11.1 function of the statement of cash flows11.2 classifications of cash flows11.3 preparation of the statement of cash flows11.4 a complete illustrationextending your knowledge—free cash flowkey words, phrases, and special termsmultiple-choice questionsexercisescaseschapter 12 financial statement analysis12.1 objectives of financial statement analysis12.2 basic analytical procedures12.3 current position analysis12.4 assets management analysis12.5 solvency ability analysis12.6 profitability analysisextending your knowledge—ratio of liabilities to stockholders’ equitykey words, phrases, and special termsmultiple-choice questionsexercisescases**篇 会计理论——概念与框架**章 会计:决策的基础1.1 会计:决策信息1.2 财务会计信息1.3 会计的职业领域知识拓展——会计道德第二章 财务会计理论框架2.1 理论框架的性质2.2 **层次: 基本目标2.3 第二层次: 基本概念2.4 第三层次: 确认与计量概念知识拓展——行业实务第二篇 会计信息——归集与披露第三章 会计循环3.1 复式记账制3.2 日记账和分类账3.3 期末账项调整3.4 工作底表3.5 结账分录3.6 编制财务报表知识拓展——无盈利时期的所得税调整第四章 基本财务报表4.1 资产负债表4.2 收益表知识拓展——收益与留存收益合并报表第三篇 会计要素(资产)——确认与计量第五章 流动资产(上)——现金、短期投资、应收款项5.1 现金5.2 短期投资5.3 应收账款5.4 应收票据知识拓展——应收账款保理第六章 流动资产(下)——存货6.1 存货的盘存6.2 存货的计价6.3 存货的估价知识拓展——后进先出储备第七章 长期资产7.1 固定资产7.2 无形资产7.3 自然资源知识拓展——非货币性交易第四篇 会计要素(负债与权益)——确认与计量第八章 流动负债8.1 金额确定的流动负债8.2 需要估计的流动负债知识拓展——或有负债第九章 长期负债9.1 债券的基本概念9.2 债券发行的会计处理9.3 债券溢折价摊销9.4 债券的提前赎回9.5 可转换债券和票据知识拓展——债券筹资和股票筹资的优劣第十章 股东权益10.1 股票10.2 普通股和优先股10.3 股票发行10.4 股利10.5 股票分割10.6 库藏股10.7 受赠资本知识拓展——账面价值和市场价值第五篇 会计分析——理解与运用第十一章 现金流量表11.1 现金流量表的功用11.2 现金流量的分类11.3 现金流量表的编制11.4 完整的列示知识拓展——自由现金流第十二章 财务报表分析12.1 财务报表分析的目的12.2 基本分析程序12.3 流动性分析12.4 资产管理分析12.5 偿债能力分析12.6 盈利能力分析知识拓展——产权比率answers for multiple-choice questionspartial answers for exercises主要参考文献**版后记

封面

书名:会计英语:双语版:bilingual edition:财务会计:Financial accounting

作者:张其秀编著

页数:314

定价:¥35.0

出版社:上海财经大学出版社

出版日期:2015-01-01

ISBN:9787564220631

PDF电子书大小:107MB 高清扫描完整版