會計(jì)英語

內(nèi)容概要

本書以現(xiàn)代會計(jì)理論的最新研究成果和國際會計(jì)準(zhǔn)則為指導(dǎo)，以西方財(cái)務(wù)會計(jì)體系為基礎(chǔ)，結(jié)合我國會計(jì)實(shí)踐工作，將國內(nèi)外財(cái)務(wù)會計(jì)教學(xué)內(nèi)容相結(jié)合，綜述了會計(jì)的涵義、作用 、會計(jì)職業(yè)、會計(jì)準(zhǔn)則的制定及公認(rèn)會計(jì)原則等基本知識；從會計(jì)專業(yè)的角度，全面系統(tǒng)地闡述了會計(jì)核算的基本經(jīng)濟(jì)業(yè)務(wù)、基本方法、基本程序和基本技能，概括介紹了會計(jì)分析的方法及運(yùn)用，并對會計(jì)的最新發(fā)展動態(tài)做了簡明扼要的介紹。    本書內(nèi)容包括會計(jì)介紹，會計(jì)基礎(chǔ)知識，資產(chǎn)、負(fù)債、所有者權(quán)益的核算，財(cái)務(wù)報(bào)表的編制與分析等。    本書不僅可以作為高等院校會計(jì)專業(yè)本科和其他經(jīng)濟(jì)管理類本科“專業(yè)英語”課程的教材，也可作為在職會計(jì)人員和經(jīng)濟(jì)管理人員的自學(xué)參考書。

書籍目錄

Part One Fundamental Accounting  Chapter 1 An Introduction to Accounting    1.1 The Nature of Accounting    1.2 The History and Development of Accounting    1.3 Users of Accounting Information    1.4 Accounting Profession    1.5 The Accounting Standards Setting Bodies    1.6 Generally Accepted Accounting Principles    Summary of Learning Objectives    Accounting Vocabulary    Notes to the Text    Reading Material    Assignment Material  Chapter 2    2.1 Types of Business Organizations    2.2 The Accounting Equation    2.3 The Effects of Business Transaction on the Accounting Equation    2.4 The Account    Summary of Learning Objectives    Accounting Vocabulary    Notes to the Text    Reading Material    Assignment Material  Chapter 3 Recording Business Transactions    3.1 Double -Entry Bookkeeping    3.2 Recording Business Transaction    3.3 Illustrative Problem    3.4 The Trial Balance    Summary of Learning Objectives    Accounting Vocabulary    Notes to the Text    Reading Material    Assignment Material  Chapter 4 Basic Finacial Statements  Chapter 5 The Measurement of Business Income  Chapter 6 Completing the Accounting cycle  Chapter 7 Completing the Accounting cycle  Chapter 8 Ledgers and JournalsPart Two Finanicial Accounting  Chapter 9  Cash and Internal Control  Chapter 10 Accounts Receivable and Notes Receivable  Chapter 11 Accounting for Inventory  Chapter 12 Non-currrent Assets and Intangible Assets  Chapter 13 Current Liabilities and Payroll Accounting  Chapter 14 Non-current Liabilities  Chapter 15 Shareholder's EquityPart Three  Chapter 16 Preparing and Using the Financial Statements   Chapter 17 Financial Statement AnalysisAppendix

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