會計英語

定　價：￥32.00

作　者：	李慧主編
出版社：	電子工業(yè)出版社
叢編項：
標　簽：	會計教材經濟管理類研究生/本科/專科教材

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ISBN：	9787121198700	出版時間：	2013-05-01	包裝：	平裝
開本：	16開	頁數：	228	字數：

內容簡介

　　《面向21世紀應用型本科財會專業(yè)系列規(guī)劃教材：會計英語》內容豐富，語言簡練，兼顧英語學習與專業(yè)學習的基本特點，全面包含了財務會計的各知識點。通過《面向21世紀應用型本科財會專業(yè)系列規(guī)劃教材：會計英語》的學習，學生能夠熟練閱讀英文會計文獻并使用英語進行會計實務處理?！睹嫦?1世紀應用型本科財會專業(yè)系列規(guī)劃教材：會計英語》特別注重中西方會計理論與實務的差別，編寫時力求以英語思維來表達相關專業(yè)知識點，并兼顧了學生的外語水平。全書內容全面、系統(tǒng)，不但配有豐富的相關資料閱讀和重點詞匯的中英文對照，而且配有豐富的習題練習，以使學生真正掌握知識，老師輕松授課。

作者簡介

　　李慧，在讀博士、山東建筑大學商學院講師，以會計理論與實務、企業(yè)集團財務管理為主要研究方向。參與科研課題4項，公開發(fā)表論文10余篇。孫園園，在讀博士、山東建筑大學商學院講師，以財務會計理論與實務、公司治理為主要研究方向。參與科研課題2項，公開發(fā)表論文10篇。李長娥，山東大學管理學院在讀博士、山東建筑大學商學院講師，以公司治理、企業(yè)財務分析與評價為主要研究方向。參與科研課題2項，公開發(fā)表論文6篇。

圖書目錄

Chapter 1  The Overview of Accounting
1.1  What Is Accounting
1.2  The Accounting Concepts and Principles
1.3  The Accounting Elements
1.4  Accounting Equation
1.5  Effect of Business Transactions upon the Accounting Equation
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 2  Accounting Cycle
2.1  What Is Accounting Cycle
2.2  The Account and Double-entry Accounting
2.3  The Journal Entries
2.4  Adjusting Entries
2.5  Closing the Accounts
Key Words, Phrases and Special Terms
Assignments
Chapter 3  The Financial Statements
3.1  The Balance Sheet
3.2  The Income Statement
3.3  The Statement of Cash Flows
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 4  Cash and Marketable Securities
4.1  Cash
4.2  Dealing with Cash
4.3  Cash Management
4.4  Marketable Securities
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 5  Accounts Receivable
5.1  The Definition of Accounts Receivable
5.2  Dealing with Uncollectible Accounts Receivable
5.3  Alternative Approaches to Estimating Credit Losses
5.4  Accounts Receivable Management
Key Words, Phrases and Special Terms
Assignments
Chapter 6  Inventory
6.1  What Is Inventory
6.2  Two Systems of Inventory Accounting
6.3  Inventory Measurement
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 7  Long-Lived Assets
7.1  Understanding Plant Assets
7.2  Acquisition of Plant Assets
7.3  Depreciation
7.4  Disposal of Plant and Equipment
7.5  Intangible Assets
7.6  Natural Resources
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 8  Current Liabilities
8.1  The Concept of Current Liabilities
8.2  Accounts Payable
8.3  Notes Payable
8.4  Sales Tax Payable
8.5  The Current Portion of Long-term Debt
8.6  Accrues Expenses
8.7  Payroll Liabilities
8.8  Unearned Revenues
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 9  Long-term Liabilities and Long-term Investments
9.1  Long-term Liabilities
9.2  Long-term investments
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 10  Stockholders' Equity- Partnership
10.1  What Is a Partnership
10.2  Significant Features of a Partnership
10.3  The Types of Partnerships
10.4  Accounting Practices in Partnerships
10.5  Allocating partnership Net Income Among the Partners
10.6  Admission of a New Partner
10.7  Liquidation of a Partnership
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 11  Owner's Equity-Corporation
11.1  What Is a Corporation
11.2  Significant Features of a Corporation
11.3  Formation of a Corporation
11.4  Stockholders' Equity
11.5  Authorization and Issuance of Capital Stock
11.6  Dividends and Stock Split
11.7  Treasury stock
Key Words, Phrases and Special Terms
Assignments
Reading
Chapter 12  Financial Statement Analysis
12.1  Objectives of Financial Statement Analysis
12.2  Source of Financial Statement Analysis
12.3  Horizontal Analysis
12.4  Vertical Analysis
12.5  Ratio Analysis
Key Words, Phrases and Special Terms
Assignments
Reading
Reference