会计英语

会计英语

图书基本信息
出版时间:2009-2
出版社:山东人民出版社
作者:孙文刚 等主编
页数:329
书名:会计英语
封面图片
会计英语

内容概要
  本书是一本为财经类专业会计英语教学而编写的专业教材,内容涉及基础会计理论、财务会计、财务管理、审计的主要内容。全书共由五部分组成,第一部分为会计原则和复式记账法,第二部分为主要经济业务的记录,第三部分为报表编制与分析,第四部分为财务基础,第五部分为审计。书中每章后面附有词汇表、练习题或者实务案例,便于广大读者学习使用。  作为会计英语教材,本书尝试用英语讲授会计的专业基础知识。与以往同类的会计英语教材相比,本书具有以下几点不同:第一,国内同类的会计英语教材往往仅局限于介绍会计业务的详细处理,本书不仅介绍会计业务的处理,还相应地介绍了财务管理和审计的一些基本知识,便于读者能全面阅读财务报告,了解西方会计专业知识。第二,鉴于会计英语的教学对象主要是高年级学生,对会计专业知识已经有了一定的了解,因而本书着重介绍会计专业的知识要点,按照“精、新、实”的指导思想来组织编写,以达到培养具有较高的应用技能和基本素质的高等应用型专门人才的目的。第三,由于各国文化、经济、历史背景不同,财务报表的列报以及账户名称的使用千差万别,本书主要根据国际会计准则和国际财务报告准则中常用的惯例和术语来进行编写。
书籍目录
PART
ONE:
PRINCIPLES
OF
ACCOUNTING
AND
THE
DOUBLE-ENTRY
SYSTEM CHAPTER
1
PRINCIPLES
OF
ACCOUNTING
1.1
Types
of
Business
Organizations
1.2
The
Role
of
Accounting
in
Business
1.3
Introduction
to
Financial
Statements
1.4
The
Framework
for
the
Preparation
and
Presentation
of
Financial
Statements
1.5
The
Objective
of
Financial
Statements
1.6
Underlying
Assumptions
1.7
Qualitative
Characteristics
of
Financial
Statements
1.8
The
Elements
of
Financial
Statements
1.9
Recognition
of
the
Elements
of
Financial
Statements
1.10
Measurement
of
the
Elements
of
Financial
Statements  CHAPTER
Review
Vocabulary
Questions CHAPTER
2
THE
ACCOUNTING
CYCLE
2.1
Accounting
Cycle
2.2
Analyze
Business
Transactions
2.3
Journalize
the
Transactions
2.4
Post
to
Ledger
Accounts
2.5
Prepare
a
Trial
Balance
2.6
Journalize
and
Post
Adjusting
Entries
2.7
Prepare
an
Adjusted
Trial
Balance
2.8
Prepare
Financial
Statements
2.9
Journalize
and
Post
Closing
Entries
2.10
Prepare
a
Post-Closing
Trial
Balance  CHAPTER
Review
Vocabulary
ExercisePART
TWO:
RECORDING
TRANSACTIONS
AND
EVENTS CHAPTER
3
CURRENT
ASSETS
3.1
Cash
3.2
Trading
Securities
3.3
Receivables
3.4
Inventory  CHAPTER
Review
Vocabulary
Questions
and
Exercises CHAPTER
4
NON-CURRENT
ASSETS
4.1
Nature
of
Non-Current
Assets
4.2
Acquisition
of
Property,
Plant
and
Equipment
4.3
Depreciation
of
Property,
Plant
and
Equipment
4.4
Disposal
of
Fixed
Assets
4.5
Intangible
Assets  CHAPTER
Review
Vocabulary
Exercises CHAPTER
5
LIABILITIES
5.1
The
Current
and
Non-Current
Liability
Distinction
5.2
Current
Liabilities
5.3
Non-Current
Liabilities
5.4
Provision
and
Contingent
Liabilities  CHAPTER
Review
Vocabulary
ExercisesCHAFFER
6
OWNERS'
EQUITY
6.1
Advantages
and
Disadvantages
of
a
Cbrporate
Entity
6.2
Classification
of
Shares
6.3
Equity
in
Company
6.4
Accounting
for
Share
Issues
6.5
Accounting
for
Retained
Earnings
6.6
Accounting
for
Dividend
6.7
Accounting
for
Other
Reserves
6.8
Accounting
for
Income
Taxes
by
Companies  CHAPTER
Review
Vocabulary
ExercisesPART
THREE.PREPARING
FINANCIAL
STATEMENTS
AND
INTERPRETATIONS CHAPTER
7
PREPARING
FINANCIAL
STATEMENTS
7.1
Revised
Standard
on
Presentation
of
Financial
Statements:
a
Joint
Project
of
the
FASB
and
IASB
7.2
Statement
of
Comprehensive
Income
7.3
Statement
of
Changes
in
Equity
7.4
Statement
of
Financial
Position
7.5
Statement
of
Cash
Flows  CHAPTER
Review
Vocabulary
Questions
and
Exercises CHAPTER
8
FINANCIAL
STATEMENTS
INTERPRETATIONS
8.1
Standardized
Financial
Statement
for
Comparison
Purpose
8.2
Ratio
Computation
and
Interpretations
8.3
Using
Financial
Statement
Information  CHAPTER
Review
Vocabulary
Questions
and
ExercisesPART
FOUR:
FUNDAMENTALS
OF
FINANCE CHAPTER
9
OVERVIEW
OF
FINANCE
AND
TIME
VALUE
OF
MONEY
9.1
Overview
of
Finance
9.2
Time
Value
of
Money
9.3
Annual
Percentage
Rate
(APR)
and
Effective
Annual
Rate
(EAR)
9.4
Annuity
and
Perpetuity  CHAPTER
Review
Vocabulary
Questions
and
Exercises CHAPTER
10
FINANCIAL
MANAGEMENT
DECISIONS
AND
AGENCY
PROBLEM
10.1
Financial
Management
Decisions
10.2
Role
of
Financial
Manager
10.3
Goal
of
Financial
Management
10.4
Corporate
Governance
10.5
Agency
Problem
and
Solving
Mechanism  CHAPTER
Review
Vocabulary
Questions CHAPTER
11
INVESTMENT
DECISIONS
11.1
Major
Investment
Criteria
Used
in
Capital
Budgeting
11.2
Important
Factors
to
Consider
in
Capital
Budgeting
11.3
Pro
Forma
Statements
and
Estimated
Cash
Flow  CHAPTER
Review
Vocabulary
Questions
and
Exercises CHAPTER
12
FINANCING
DECISIONS
12.1
Basic
Features
of
Debt
Security
and
Equity
Security
12.2
Bond
Valuation
and
Classification
12.3
Stock
Classification
and
Valuation
12.4
Inflation
and
Interest
Rate  CHAPTER
Review
Vocabulary
Questions
and
ExercisesPART
FIVE:
AUDITING CHAPTER
13
AN
INTRODUCTION
TO
AUDITING
13.1
Definition
of
Auditing
13.2
Classification
of
Auditing
13.3
Other
Special
Types
of
Audits
13.4
Professional
Code
of
Ethics  CHAPTER
Review
Vocabulary
Case
Study CHAPTER
14
THE
AUDIT
PLANNING
14.1
Audit
Engagement
Process
14.2
Duties
and
Rights
of
Auditors
14.3
Audit
Planning
14.4
Materiality
Level
14.5
Risk-based
Approach
to
Auditing
14.6
Materiality
and
Audit
Risks
14.7
Overview
of
Audit
Process  CHAPTER
Review
Vocabulary
Case
Study CHAPTER
15
IMPLEMENTATION
OF
AUDITING
15.1
Nature
of
Internal
Control
15.2
Test
of
Control
15.3
Substantive
Testing
15.4
Audit
Sampling  CHAPTER
Review
Vocabulary
Case
Study CHAPTER
16
AUDIT
REPORT
16.1
Audit
Report
16.2
Unqualified
Opinion
16.3
Qualified
Opinion
16.4
Adverse
Opinion
16.5
Disclaimer
Opinion  CHAPTER
Review
Vocabulary
Case
StudyAPPENDIX
Table
1
Future
Value
Factors
Table
2
Future
Value
of
Annuity
Factors
(Ordinary
Annuity)
Table
3
Present
Value
Factors
Table
4
Present
Value
of
Annuity
Factors
(Ordinary
Annuity)



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