基本信息
| 商品名稱： | 會計英語普通高等學校成人高等教育會計學精品教材 |
| 作者： | 白蔚秋 | 開本： | 16開 |
| 原價： | 24
| 頁數： | 194 |
| 現價： | 20.4 | 出版時間 | 2010-08-01 |
| ISBN號： | 9787806849071 | 印刷時間： | 2010-08-01 |
| 出版社： | 大連 | 版次： | 1 |
| 商品類型： | 圖書 | 印次： | 1 |
內容提要
隨著我國會計國際化進程的不斷加快，將專業英語教學引入成人教育會 計專業已經刻不容緩，這將大大提升學生的專業能力和執業水平。本書主要以接受成人教育的學生為對象，在知識結構、難易程度、語言表達等方面均 力求符合成人教育的特點，理論與實務有機結合。在本書的編寫過程中，編者參閱了美國多個最新版本的會計教科書，著重介紹會計的基本理論、方法 和概念，充分體現了會計學科的系統性和專業性。
目錄
Chapter 1 Accounting and Business Organization 1.1 Types ofBusinesses 1.2 Types of Business Organizations 1.3 The Role ofAccounting in Business 1.4 Profession of Accounting 1.5 GenerallyAccepted Accounting Principles 1.6 Accounting Equation 1.7Financial Statements and Interrelationships among Them 參考譯文 Chapter2 Analyzing Transactions 2.1 Using Accounts to Record Transactions2.2 Journal 2.3 Double-Entry Accounting System 2.4 Posting JournalEntries to Accounts 2.5 Trial Balance 參考譯文 Chapter 3 AdjustingProcess 3.1 Types of Accounts Requiring Adjustment 3.2 AdjustingEntries 3.3 Summary of the Adjusting Process 3.4 Adjusted TrialBalance 參考譯文 Chapter 4 Closing Entries and Accounting Cycle 4.1 TheReasons for Closing the Accounts 4.2 Closing Steps and ClosingEntries 4.3 Post-Closing Trial Balance 4.4 Accounting Cycle 參考譯文Chapter 5 Inventories 5.1 Inventory Cost Flow Assumptions 5.2Perpetual Inventory System 5.3 Periodic Inventory System 5.4Estimating Inventory Cost 參考譯文 Chapter 6 Receivables 6.1Classifications of Receivable 6.2 Uncollectible Receivable 6.3Direct Write-off Method for Uncollectible Accounts 6.4 AllowanceMethod Uncollectible Accounts 6.5 Notes Receivable 參考譯文 Chapter 7Fixed Assets and Intangible Assets 7.1 Nature of Fixed Assets 7.2Accounting for Depreciation 7.3 Disposal of Fixed Assets 7.4Intangible Assets 參考譯文 Chapter 8 Current Liabilities and ContingentLiabilities 8.1 Current Liabilities 8.2 Contingent Liabilities 參考譯文Chapter 9 Partnerships 9.1 Characteristics of a Partnership 9.2Forming a Partnership 9.3 Dividing Income 9.4 Admitting a Partner9.5 Withdrawal of a Partner 9.6 Liquidating Partnerships 參考譯文Chapter 10 Corporations 10.1 Characteristics of a Corporation 10.2Advantages of the Corporate Form of Organization 10.3 Disadvantagesof the Corporate Form of Organization 10.4 Formation of aCorporation 10.5 Characteristics and Classes of Stock 10.6 IssuingStock 10.7 Cash Dividends 10.8 Stock Dividends 10.9 StockholdersEquity Section in the Balance Sheet 10.10 Stock Splits 參考譯文 Chapter11 Bonds Payable 11.1 Characteristics of Bonds 11.2 Types of Bond11.3 Tax advantage of bond financing 11.4 Bonds Issued at FaceAmount 11.5 Bonds Issued at a Discount 11.6 Bonds Issued at aPremium 11.7 Bonds Sinking Funds 11.8 Bond Redemption 參考譯文 Chapter12 Financial Statements Analysis 12.1 Basic Analytical Procedures12.2 Solvency Analysis 12.3 Profitability Analysis 參考譯文 Chapter 13Management Accounting Concepts 13.1 The Differences betweenManagerial and Financial Accounting 13.2 The Management Accountantin the Organization 13.3 Managerial Accounting in the ManagementProcess 參考譯文 Chapter 14 Cost Concepts and Classifications 14.1General Cost Classifications 14.2 Product Costs versus Period Costs參考譯文 Chapter 15 Cost Behavior and Cost-Volume-Profit Analysis 15.1Cost Behavior 15.2 Cost-Volume-Profit Relationships 15.3 Break-EvenAnalysis 參考譯文 Chapter 16 Budgeting 16.1 Objectives of Budgeting16.2 Static Budget and Flexible Budget 16.3 Master Budget 參考譯文 參考文獻教學課時建議
