会计英语：基础会计 / 普通高等教育十三五规划教材
定价：￥30.00
作者： 刘可，庞敏等
出版时间：2017-01
出版社：中国石化出版社
- 中国石化出版社
- 9787511443816
- 97992
- 47188301-7
- 2017-01
- 118
- 116
- F23
内容简介
由刘可、庞敏、谢苇等人编*的《会计英语(基 础会计普通高等教育十三五规划教材)(英文版)》以 企业基本的财会活动为主线，深入地介绍会计英语的 制单、记账、核算、会计业务、财务报表等知识：其 中以会计基础知识的介绍为主，以会计专业词汇教学 为核心，重点培养学生对简单会计英语资料的认读能 力；精心选择英语句式和词汇，避免大段落、长句子 、难单词，尽量选择国际通行的、规范的、简明的会 计语言，提高学生的学习兴趣。
目录
Chapter 1 Basic Concepts Part 1.1 International Financial Reporting Standards(IFRS) Part 1.2 Accounting Assumptions and Accounting Basis Part 1.3 The Qualitative Characteristics of Accounting Information Part 1.4 Accounting Elements and Accounting EquationChapter 2 Accounting Records Part 2.1 T—account&Doubleentry System Part 2.2 The Journal and Journal Entry Part 2.3 The Ledger&Posting Process Part 2.4 Adjusting Entries Part 2.5 Closing EntriesChapter 3 Current Assets Part 3.1 Cash&Cash Equivalents Part 3.2 Accounts Receivable Part 3.3 InventoriesChapter 4 Non-current Assets Part 4.1 P1ant Assets Part 4.2 Depreciation of Plant Asset Part 4.3 Intangible AssetsChapter 5 Liabilities Part 5.1 Current Liabilities Part 5.2 rrent LiabilitiesChapter 6 Owners’Equity Part 6.1 Paid-in Capital&Additional Paid—in Capital Part 6.2 Retained EarningsChapter 7 Revenues＆Expenses Part 7.1 Revenues Part 7.2 ExpensesChapter 8 Financial Reports Part 8.1 Balance Sheet Part 8.2 Income Statement Part 8.3 Statement of Retained EarningsReferences
