会计英语 / 普通高等教育经管类专业十三五规划教材
￥35.00定价
作者： 景刚、张淼等
出版时间：2019年6月
出版社：清华大学出版社
- 清华大学出版社
- 9787302527565
- 1-1
- 260868
- 64215576-6
- 平装
- 16开
- 2019年6月
- 管理学
- 工商管理
- F23
- 会计
- 高职高专
内容简介
《会计英语》是一本为会计英语教学而编写的专业基础教材，内容以基础会计理论、财务会计为主，介绍了资产、负债、所有者权益、收入、费用、利润的会计处理，同时兼顾财务报表及审计的主要内容。该书共有11章，每章由开篇案例、正文、单词注释、拓展阅读、课后练习等组成。通过对《会计英语》的学习，读者可以掌握会计学基本理论、基本方法的英语表达方式，对拓展会计专业英文词汇、提高运用英语处理会计业务的能力、阅读会计专业英文文献等大有助益。教材内容充实完整，英文习题丰富齐全，在阐述财务与会计理论和实务方法时，既重视基本理论的深度与广度,又强调具体实务的实际操作方法的运用。选用典型的实例，思路清晰，便于理解。 教材基本素材选自英语原版教材，但表述形式力求符合中国人的思维习惯、价值观念与文化特征，深入浅出、通俗易懂，以适应不同层面学生的学习。《会计英语》可作为高等院校本科和高职高专会计、审计、财务管理等专业的会计英语课程教材，也可作为广大财会从业人员学习会计英语的专业书籍。 《会计英语》提供配套课件和习题答案，下载地址为http:///downpage。
目录
目录Chapter 1 Fundamentals of Accounting 1Spotlight 2Text 21.1 Forms of Enterprise Organization 21.2 Two Kinds of Accounting 31.3 Accounting Concepts and Principles 41.4 Elements of the Financial Statements 51.5 The Accounting Equation 61.6 Accrual Basis and Cash Basis 6Core Words 7Extended Reading 7Exercises 9Chapter 2 Transaction 13Spotlight 14Text 142.1 Transaction 142.2 Accounting Elements 152.3 Journal Entry 172.4 Accrual Accounting 182.5 Posting 202.6 Trail Balance 222.7 Close the Books 23Core Words 25Extended Reading 27Exercises 27Chapter 3 Receivables 31 Spotlight 32 Text 32 3.1 Variety of Receivables 32 3.2 Account for Uncollectible Account 33 3.3 Measurement of Uncollectible Account 34 3.4 Notes Receivable 35 Core Words 37 Extended Reading 37 Exercises 38 Chapter 4 Inventory and Cost of Goods Sold 41 Spotlight 42 Text 42 4.1 Classifications of Inventory 42 4.2 Inventory and Cost of Goods Sold 42 4.3 Gross Profit 43 4.4 Accounting for Inventory 43 4.5 The Various Inventory Costing Method 44 4.6 Summary of Inventory 46 4.7 Lower-of-Cost-or-Market Rule (LCM) 47 Core Words 47 Extended Reading 48 Exercises 49 Chapter 5 Investment 53 Spotlight 54 Text 55 5.1 Short-term Investments and Long-term Investments 55 5.2 Account for Trading Investment 55 5.3 Account for Available-for-sale Investment 57 Core Words 59 Extended Reading 60 Exercises 61 Chapter 6 Tangible Assets and Intangibles Assets 63 Spotlight 64 Text 65 6.1 Long-lived Assets 65 6.2 Acquisition Cost of Tangible Assets 65 6.3 Capital Expenditures and Expense Spending 66 6.4 Account for Depreciation on Plant Asset 66 6.5 Depreciation Method 67 6.6 Intangible Assets 69 Core Words 72 Extended Reading 73 Exercises 73 Chapter 7 Liabilities 77 Spotlight 78 Text 79 7.1 Current Liabilities 79 7.2 Long-term Liabilities 82 7.3 Other Liabilities 87 Core Words 88 Extended Reading 89 Exercises 90 Chapter 8 Stockholders’ Equity 95 Spotlight 96 Text 97 8.1 Background on Stockholders’ Equity 97 8.2 Classes of Stock 99 8.3 Issuing Stock 100 8.4 Cash Dividends 101 8.5 Stock dividends 101 Core Words 103 Extended Reading 104 Exercises 106 Chapter 9 Revenues and Expenses 109 Spotlight 110 Text 111 9.1 Accrual Basis and Cash Basis 111 9.2 Measurement of Sales Revenue 111 9.3 Merchandise Returns and Allowances 112 9.4 Cash and Trade Discounts 113 9.5 Expenses 114 Core Words 116 Extended Reading 116 Exercises 117 Chapter 10 Financial Statement 121 Spotlight 122 Text 122 10.1 Overview of a Financial Statement 122 10.2 Formats for Financial Statements 123 Core Words 128 Extended Reading 128 Exercises 129 Chapter 11 Auditing 131 Spotlight 132 Text 133 11.1 Audit Framework 133 11.2 Professional Ethics and Codes of Conduct 135 11.3 Standards of Reporting 137 Core Words 139 Extended Reading 140 Exercises 141
