会计英语

会计英语

图书基本信息
出版时间:2011-6
出版社:上海财大
作者:叶建芳//孙红星
书名:会计英语
封面图片
会计英语
内容概要
由叶建芳和孙红星编著的《会计英语》分为九章,第一至第三章是对会计的性质以及会计信息产生过程的叙述;第四至第八章是关于资产、负债和所有者权益的确认、计量和报告;第九章是关于有关企业经营活动对现金流量表的影响,以及如何编制现金流量表。为了满足读者需要,最后附录中有主要报表的中英文对照表。
书籍目录
1 An Introduction to Accounting
 1.1 Accounting is an Information System
 1.2 Forms of Organization
 1.3 The Framework for the Preparation and Presentation of
Financial Statements
 1.4 Understanding of Financial Statements
  Balance Sheet
  Income Statement
  Statement of Owner's Equity Statement of Retained Earnings
  Cash FlowStatement
 1.5 Accounting and its Profession
 1.6 Accounting Elements and Using the Accounting
Equation
   What is Accounting Equation?
   Effects of Transactions on the Accounting Equation
 1.7 Ethics in Accounting
  Some Basic Ethical Standards
   Demonstration Problem
   Vocabulary
   Self-Test Questions
   Discussion Questions
   Exercises
   Problems
   Mini-Case
2 Recording Transactions
 2.1 Economic Events and Business Documents
……
章节摘录
  America
Online,
Inc.
(AOL)
provides
Internet
access
to
millions
of
subscribers
throughout
the
world. AOL
is
listed
on
the
New
York
Stock
Exchange
(NYSE) and
is
registered
with
the
Securities
&
Exchange
Commission
(SEC)
pursuant
to
the
Securities
Exchange
Act
of
1934. During
its
fiscal
years
ended
June
30,
1995
and
June
30,
1996,
AOL
undertook
extensive
advertising
efforts
to
rapidly
expand
its
customer
base.
These
efforts
included
distributing
millions
of
computer
disks
containing
AOL
start-up
software
and
paying
computer
equipment
manufacturers
to
bundle
the
startup
software
with
their
computers.
The
company
capitalized
the
expenditures
as
an
asset,
"
Deferred
Membership
Acquisition
Costs
(DMAC)
"
,thus
defemng
the
advertising
costs
as
an
asset
rather
than
an
expense.
Effective
July
1,
1995,
AOL
changed
the
period
over
which
it
amortized
these
acquisition
costs
from
twelve
and
eighteen
months
to
twenty-four
months,
resulting
in
an
increase
in
reported
net
income
of
$
48:106
million.
As
a
result
of
this
accounting
change,
AOL
reported
net
income
of
$
30
nullion
for
the
fiscal
year.  ended
June
30,
1996,
rather
than
a
loss
of
$
18
million.
This
aggressive
accounting
method
allowed
AOL
to
report
profits
for
six
of
the
eight
quarters
during
fiscal
1995
and
1996.
According
to
the
SEC,
if
AOL
would
have
expensed
the
costs,
as
required
under
generally
accepted
accounting
principles
(GAAP)
,
they
would
have
reported
losses
in
each
of
the
8
quarters
in
fiscal
years
1995
and
1996. By
September
1996,
these
deferred
advertising
costs
reached
$
385
million. Finally,
in
October
1996,
AOL
announced
that
it
wrote-off
the
$
385
million
balance
of
capitalized
DMAC
at
September
30,
1996
because
the
company
believed
"it
no
longer
has
an
adequate
accounting
bases
to
support
recognizing
deferred
subscriber
acquisition
costs
as
an
asset,"
and
would
expense
all
such
costs
from
October
1,
1996
forward.
The
write-off
resulted
in
a.reported
net
loss
of
$
354
million
for
the
three
months
ended
September
30,
1996
on
revenues
of
$
350
million.  On
May
15,
2000,
AOL
agreed
to
pay
a
$
3.5
million
penalty
and
restate
its
operating
results
from
1995
and
1996
to
reflect
the
proper
accounting
treatment
of
the
advertising
costs
tosettle
Securities
and
Exchange
Commission
(SEC)
allegations
that
the
Internet
provider
improperly
accounted
for
its
advertising
and
marketing
costs
during
1995
and
1996.
Citing
Statement
of
Position
93-7
,
the
SEC
argued
that
AOL
could
not
properly
capitalize
the
costs
as
assets
unless
they
could
demonstrate
that,
based
on
past
experience,
the
probabie
future
revenues
from
new
customers
will
exceed
future
costs,
and
that
the
historical
evidence
upon
which
it
bases
its
recoverability
analysis
is
relevant
and
reliable.
The
SEC
concluded
that
AOL
could
not
reliably
satisfy
these
requirements
given
the
unstable
business
environment
and
'highly
competitive
nature
of
the
Intemet
marketplace.  Answer
the
following
questions:  1.
AOL's
expenditures
for
the
direct
cost
of
providing
software
to
potential
customers
and
bundling
the
software
with
original
computer
equipment
were
classified
for
accounting
purposes
as
"deferred
subscriber
acquisition
costs,"
a
form
of
marketing
cost.
Are
advertising
expenditures
generally
treated
as
an
expense
for
the
current
period
or
deferred
as
an
asset
for
accounting
purposes?  2.
AOL
capitalized
a
portion
of
subscriber
acquisition
costs
incurred
during
fiscal
1995
(6/30/95)
and
1996
(6/30/96)
as
a
long-term
intangible
asset. Indicate
the
difference
between
this
type
of
cost
compared
to
a
tangible
asset,
such
as
property
and
equipment.  3.1ndicate
how
the
cost
of
intangible
assets
is
expensed.  4.1ndicate
the
amortization
method
that
is
generally
used
to
allocate
the
cost
of
intangible
assets.  5.
US
GAAP
requires
capitalization
of
expenditures
that
have
reliable
evidence
of
expected
future
benefits
extending
beyond
the
current
accounting
period.
Expenditures
that
give
rise
to
expect
future
benefits
should
be
capitalized
as
an
asset
rather
than
expensed
in
the
period
incurred.
Indicate
the
future
benefits
that
AOL
expected
from
these
subscriber
acquisition
costs.
Also,
indicate
the
number
of
periods
over
which
these
benefits
would
likely
be
realized.  6.
The
period
over
which
AOL
amortized
subscriber
acquisition
costs
initially
was
twelve
and
eighteen
months.
Effective
July
1,
1995,
when
these
total
deferred
costs
on
AOL'
s
balance
sheet
was
$
26
million,
the
Company
began
amortizing
the
capitalized
costs
over
a
twenty-four
month
life.
As
of
September
30,
1996,
AOL
again
changed
accounting
methods.
From
the
first
quarter
of
fiscal
year
1997
(9/30/96)
to
the
present,
subscriber
acquisition
costs
are
written
off
as
an
expense
in
the
period
of
incurrence.
Indicate
how
the
estimated
useful
life
of
an
intangible
asset
is
determined.  7.
Explain
the
similarity
and
differences
in
the
accounting
for
amortization
and
depreciation.  8.
AOL
wrote
off
the
unamortized
balance
of
$
385
million
in
deferred
subscriber
acquisition
costs
in
the
first
quarter
of
fiscal
year
1997
(
September
30,
1996)
resulting
in
earnings
for
that
quarter
of
$
19.0
million
becoming
a'reported
loss
of
$
353.7
million. Indicate
the
business
conditions
that
would
cause
a
company
to
expense
the
entire
cost
of
an
intangible
asset
in
one
accounting
period.  9.1ndicate
how
AOL
will
likely
report.
the $
3.5
million
civil
penalty
in
its
fiscal
year
2000
(6/30/00)
financial
statements.  10.
AOL
agreed
to
pay
a
$
3.5
million
civil
penalty
and
treat
customer
acquisition
costs
as
expenses
in
the
period
in
which
they
were
incurred
without
admitting
any
wrongdoing.
As
a
result,
AOL
will
restate
historical
results
from
1995
to
1996
to
reflect
that
changed
treatment.
Do
you
think
that
the
settlement
of
the
charges
brought
by
the
SEC
will
have
a
significant
impact
on
the
company's
future
operations?  ……
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评论与打分
  •     会计英语,大家都要好好学,单词蛮简单的
  •     专业英语,学会了便于会计人员在专业的英语应用。
  •     算是会计英语基础,很好用!
  •     还没看,不过感觉应该挺好的,知识应该不是很深,会计专业的应该都懂,就是挺考验英语的。
  •     会计英语的好书,全英语,很好的
  •     今天与宿舍人一起在当当买的会计英语,书的评价也很高喜欢。
  •     非常不错,建议每个会计专业的学生都需要看类似的东西。
  •     写的很好。但内容是全英文的,虽然有单词表但是真的不好读啊。需要实力及勇气还有会计基础知识。
  •     这本书比较适合有点会计基础的人看,也是挺不错的书
  •     里面理论性的东西很多,比较严谨,感觉是会计专业书的英文版,专业性词汇比较多,如果之前没接触过这些专业词汇的话,配合词典看会好一点。
  •     当时为了参加研究生复试买的,书编的很好,适合有会计基础的人看,个人认为不是很难,其实就是财务会计的英文版。
  •     老师要求买的,会计专业看看还是不错的
  •     语言流畅,每章后面对关键词语有汉语翻译,有利于阅读,加深理解。
  •     准备慢慢看,英语没有双语确实比较麻烦
  •     帮朋友买的 她想把英语搞好 为进入外企打通道路 觉得这本书很不错
  •     书不错,就是把英语搁下太久了,都生疏了努力拾起来,加油
  •     本人英语太差,想读懂,还要下功夫
  •     这本书很不错,讲解的很细致。只是英语不好,自学起来稍微有点难度
  •     61年来最大暴雨,37个生命骤然离去。暴雨洗礼出了城市精神,更给正迈向现代化的中国上了深刻的一课。一座城市现代化,不仅需要把地上建设得富丽堂皇,更需要夯实地下的百年根基;也需要城市管理者时刻提醒自己:在日常建设中怎样做得“更好”?
  •     书本质量很好 跟想象中的一样很喜欢
  •     这个东西不错,我们很喜欢。
  •     送货速度很快,百科全书真的很赞
  •     非常的满意 绝对的正品
  •     还不错,感觉较为高深
  •     这个商品不错挺好的书
  •     学修课的书 还不错
  •     自己翻了翻书,不错~
  •     书的内容很丰富,知识点覆盖的很全面,收获很大
  •     不错。老师让买的
  •     不得不说送快递的大哥很辛苦,下午六点多还在忙碌。。。鉴于物流很给力,好评!
  •     书是正版 其他各方面都很满意
  •     很好…这本书编的很好…很实用
  •     这本书讲的内容很全。但是因为没有中文翻译,所以个别段落还是理解无能。
  •     还没看~~~~~~~~~~~~~~~~~~~~~~~~不过是正版的,看到盗版就头疼,里面还有联系,很好的一本书,吸收了中外优点
  •     很喜欢,必须考
  •     good^^
  •     还在看,我搭配了一本财会词典一起学习,结合以前的一本中文的《基础会》结合着一起看,很有用
  •     书挺不错的,就是送过来后面的书折了很多页,总体很满意
  •     还没有读,但是纸质不错
  •     很好,正版,就是暂时看不懂
  •     看起来有点费劲 ,不过 还是 可以接受的
  •     稍难 书的内容挺好的 后面附有习题
  •     本书真的很好,很喜欢
  •     很不错的教科书,上财出版的~
  •     买书,还是当当好
  •     还没开始看,送货速度快
  •     全篇都是英文,英文基础不是很好的学起来很费劲。
  •     不错是正版的!很喜欢!
  •     替别人买的教材,比书店便宜好多,很满意,而且送送货也起快!
  •     挺厚,内容全面,中文很少
  •     当当网的货到付款很好,因为我的还没开通网银,淘宝网的账号也出现问题,原本以为没办法在网上买到书。货到付款使我能买到书,我很开心。这本书使我能在寒假后期的时间用来学习,充实下自己。
    总之,当当网帮了我很大的忙,下订单后两天就收到了书,而且还能送到家,运费还免了,服务真的很好,谢谢当当网。
  •     这本书还不错,比较全面,就是版本有点老,2006年的
  •     很稀饭~~
  •     书非常好,物流神速啊~
  •     书很不错,但愿明天转专业考试顺利
  •     昨天晚上下的订单今天下班之前就收到了,物流真是没话说!大致翻了一下书,挺满意的~
  •     很好!!!跟同学一起买了很多本!!包装很好
  •     这个 商品不错哦,中英结合。
  •     收到货以后立马用了起来,还没有仔细了解,感觉还是不错的。
  •     书挺好,很想知道哪里有音频。
  •     比在书店买便宜~
  •     简明清晰,适合初学者,不错。
  •     我觉得书很好 上课的时候用得很好
  •     还没仔细看呢,上课用的,粗略翻了一下,还行!
  •     good`
  •     没有中文翻译,得买本会计英语词典
  •     学会计英语很好的教材,对初学者很适用,喜欢。
  •     全英文的,没有相对应的中文翻译,对于英语阅读不是很熟练的人来说,看通看懂可能会比较麻烦,书的质量是不错的,但是我这本在运输过程中书的背面收了点伤,但不影响使用。
  •     需要有一定的英语基础的人才能看懂
  •     本来以为是中英文对照版。结果不是,无法评价,但是看目录很详细,纸质也很好,留着慢慢钻研
  •     内容不会很难,不过自己的英语确实该好好学习了
  •     几乎是英语 要提高自己英语水平的可以试试
  •     是全英的,针对英语不是很好的人,看起来很麻烦,但是如果英语不错的人,应该是一本不错的书
  •     看起来不错的样子子
  •     要是半英半汉就好了,虽然可以查词典。
  •     还没仔细看,翻了一下,感觉还不错
  •     还没开始看,全英文的,看着有点累,内容还行
  •     字有点暗感觉有点暗
  •     快递很快~发货也很快!
  •     选择没错~
  •     感觉像翻版书一样,质量没那么好,不过可以啦,算满意
  •     全是英文,当时以为是英汉互译,但是还不错
  •     应该是正版,到的挺快的,呵呵,还没看就借给别人复印了。明天我们就带着书倍儿神气的去上课
  •     比较实用,满意。主要是有折扣
  •     比原来的厚实
  •     正版实惠很不错的书
  •     质量非常得不错,很喜欢
  •     会计英语
  •     正版 很好 很喜欢 下次再来
  •     题量很大!,作为公共营养师考试的配套练习很有价值!
  •     我看过了,如果英语不好最好别买
  •     是提高语文阅读能力和写作的有效方法,好好
  •     很细致的练习册,里面的文章还是不错的
  •     十分适合大学生用。,很好;纸张也很好
  •     毕竟是国家建设教材!,不过旅游行业实践要比看书强
  •     对一些知识点的辅导很详细,是人能进入应试考试的学习程度
  •     校对不认真!,没仔细读
  •     考试专用书,比学校便宜多了!
  •     服务质量好。所购图书解决了燃眉之急。,纸质一般般。
  •     我觉得讲的好,跟学校订的一样。
  •     都是课文和单词,特别是后面附带的几个测评。
  •     都说这本书不错,还有真题不错
  •     天文科普的普及书,me too.
  •     不过专家的点评挺到位,理论指导实践。马克思也没实践过!但他是社会主义的导师
  •     王力老师的经典之作,我买了这本书的第二天就降价了。
  •     书挺厚的,就是有些地方印刷的感觉力透纸背。
  •     我们都用这个……,但作为初学者练习的话里面的内容又显得有些笼统。书的价格跟内容不太相称啊!
  •     买本自己复习的时候用,人卫的书没有一点问题
  •     卖家主动联系态度很好,对于建模过程中需要用到的神经网络算法做了很详细的介绍