- 上海财经大学出版社
- 9787564224455
- 29259
- 0051172162-3
- 2016年6月
- 管理学
- 工商管理
- F230
- 经济、工商管理
- 本科
内容简介
叶建芳、孙红星、叶建平主编的《会计英语(通用版十二五普通高等教育本科国家级规划教材)》在成为“十一五”国家级规划教材后，又成为“十二五”国家级规划教材。本书根据2014年财政部发布的三个新的具体准则和修订的五个准则进行编写。本书新增的内容涉及《企业会计准则第2号——长期股权投资》《企业会计准则第9号——职工薪酬准则》《企业会计准则第30号——财务报表列报》等准则。
会计学原理已经是工具，特别对于管理人员来讲，它是必备的基础知识。目前中国经济全球化发展已是必然的趋势，这不单是大量跨国公司进驻中国，更多的是大量的中国企业走向世界，英语作为通行的语言，必然要求更多的中国学生学习与熟悉国际财务准则。会计英语已经成为会计专业的必修课程以及更多的经管专业的辅修课程了。
本书每一课有自测题、练习题、问题以及一个小案例，以使读者通过练习，掌握所学内容。自测题答案在每一课的最后一页，练习题和问题的参考答案在书本的最后附录中。为了便于教师教学和读者自学的需要，本书附有教学用课件。
会计学原理已经是工具，特别对于管理人员来讲，它是必备的基础知识。目前中国经济全球化发展已是必然的趋势，这不单是大量跨国公司进驻中国，更多的是大量的中国企业走向世界，英语作为通行的语言，必然要求更多的中国学生学习与熟悉国际财务准则。会计英语已经成为会计专业的必修课程以及更多的经管专业的辅修课程了。
本书每一课有自测题、练习题、问题以及一个小案例，以使读者通过练习，掌握所学内容。自测题答案在每一课的最后一页，练习题和问题的参考答案在书本的最后附录中。为了便于教师教学和读者自学的需要，本书附有教学用课件。
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
Introducing componen，ts of the Framework
1.4 Understanding of Financial Statements
Statement of Financial Position，（Balan，ce Sheet）
Statement of Comprehensive Income（Income Statement）
Statement of Changes in， Owner's Equity／Statement of Retained Earnings
Statement of Cash Flows
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
2.2 T Accounts and Debit & Credit
Types of Accounts
Chart of Accounts and Ledger
The Accoun，tin，g Equation and the Rules of Debits and Credits
Normal Balances
2.3 Journalizing and Posting Transactions
Journalizing Transactions
Posting Transactions
2.4 Preparing a Trial Balance
Trial Balance
Locating and Correcting Errors
Formatting Conventions
2.5 Practices in China
Receipt Vouchers
Payment Vouchers
Transfer Vouchers
2.6 Using the Information—the Debt Ratio
Demonstration Problem
Vocabulary
Self—Test Questions
Discussion Questions
Exercises
Problems
Mini—Case
3 Adjusting the Accounts， Preparing the Statements， and Completing the Accounting Cycle
3.1 The Need for Adjustments
Time Period Principle
Need for Adjustments at the End of an Accounting Period
Accrual and Cash Basis of Accounting
3.2 Adjusting the Accounts
Prepaid Expenses
Depreciation
Unearned Revenues
Accrued Expenses
Accrued Revenues
4 Accounting for Cash， Trading Securities and Receivables
5 Inventories and Cost of Goods Sold
……
6 Long—Term Assets： Investments， Fixed Assets， Natural Resources and Intangible Assets
7 Current and Long—Term Liabilities
8 Owner's Equity
9 Statement of Cash Flows
Appendix 1：Balance Sheet
Appendix 2：Profit and Loss Account
Appendix 3：Future Value of $ 1
Appendix 4：Present Value of $ 1
Appendix 5：Present Value of Annuity of $ 1
Appendix 6：Future Value of Annuity of $ 1
Appendix 7：Solution of Exercises and Problems
1.1 Accounting is an Information System
1.2 Forms of Organization
1.3 The Framework for the Preparation and Presentation of Financial Statements
Introducing componen，ts of the Framework
1.4 Understanding of Financial Statements
Statement of Financial Position，（Balan，ce Sheet）
Statement of Comprehensive Income（Income Statement）
Statement of Changes in， Owner's Equity／Statement of Retained Earnings
Statement of Cash Flows
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
2.2 T Accounts and Debit & Credit
Types of Accounts
Chart of Accounts and Ledger
The Accoun，tin，g Equation and the Rules of Debits and Credits
Normal Balances
2.3 Journalizing and Posting Transactions
Journalizing Transactions
Posting Transactions
2.4 Preparing a Trial Balance
Trial Balance
Locating and Correcting Errors
Formatting Conventions
2.5 Practices in China
Receipt Vouchers
Payment Vouchers
Transfer Vouchers
2.6 Using the Information—the Debt Ratio
Demonstration Problem
Vocabulary
Self—Test Questions
Discussion Questions
Exercises
Problems
Mini—Case
3 Adjusting the Accounts， Preparing the Statements， and Completing the Accounting Cycle
3.1 The Need for Adjustments
Time Period Principle
Need for Adjustments at the End of an Accounting Period
Accrual and Cash Basis of Accounting
3.2 Adjusting the Accounts
Prepaid Expenses
Depreciation
Unearned Revenues
Accrued Expenses
Accrued Revenues
4 Accounting for Cash， Trading Securities and Receivables
5 Inventories and Cost of Goods Sold
……
6 Long—Term Assets： Investments， Fixed Assets， Natural Resources and Intangible Assets
7 Current and Long—Term Liabilities
8 Owner's Equity
9 Statement of Cash Flows
Appendix 1：Balance Sheet
Appendix 2：Profit and Loss Account
Appendix 3：Future Value of $ 1
Appendix 4：Present Value of $ 1
Appendix 5：Present Value of Annuity of $ 1
Appendix 6：Future Value of Annuity of $ 1
Appendix 7：Solution of Exercises and Problems
