西方企業(yè)會(huì)計(jì)綜合模擬實(shí)操

內(nèi)容概要

　　本書(shū)是《財(cái)務(wù)會(huì)計(jì)》、《西方會(huì)計(jì)》、《會(huì)計(jì)學(xué)原理》等本科會(huì)計(jì)類專業(yè)課程雙語(yǔ)教學(xué)的學(xué)生實(shí)操用書(shū)，亦可作為會(huì)計(jì)類《專業(yè)英語(yǔ)》課程的教學(xué)輔助用書(shū)。在會(huì)計(jì)學(xué)相關(guān)專業(yè)課程采用雙語(yǔ)教學(xué)是順應(yīng)市場(chǎng)發(fā)展的現(xiàn)實(shí)要求的。就理論而言，國(guó)際會(huì)計(jì)準(zhǔn)則和美國(guó)財(cái)務(wù)會(huì)計(jì)準(zhǔn)則均以英文起草并頒布，直接研讀英文的準(zhǔn)則條例、教材有利于學(xué)生對(duì)專業(yè)知識(shí)的準(zhǔn)確理解，也有助于學(xué)生把握相關(guān)的理論背景與歷史淵源；就實(shí)踐而言，隨著全球經(jīng)濟(jì)的一體化，企業(yè)間的國(guó)際交往逐步增加，會(huì)計(jì)作為一種國(guó)際通用的商業(yè)語(yǔ)言，不再局限于一國(guó)范圍之內(nèi)，而是跨越國(guó)界、就國(guó)際經(jīng)濟(jì)活動(dòng)進(jìn)行反映和監(jiān)督，在更大的范圍內(nèi)提供信息（林丹丹，2002）；就人才需求而言，隨著直接投資的數(shù)量和金額在我國(guó)的快速增長(zhǎng)，外商投資企業(yè)對(duì)既熟悉國(guó)際慣例和實(shí)務(wù)，又熟練掌握國(guó)內(nèi)會(huì)計(jì)、審計(jì)和稅務(wù)知識(shí)，并能將英語(yǔ)作為工作語(yǔ)言的國(guó)際化會(huì)計(jì)人才的需求不斷膨脹，而且，我國(guó)本土企業(yè)要走出國(guó)門(mén)，在國(guó)外設(shè)立子公司，或是在國(guó)外資本市場(chǎng)上籌資，同樣需要大量的諳熟當(dāng)?shù)貢?huì)計(jì)制度且了解國(guó)內(nèi)外會(huì)計(jì)實(shí)務(wù)差異的專門(mén)人才。因此，有必要在會(huì)計(jì)學(xué)本科階段對(duì)《財(cái)務(wù)會(huì)計(jì)》、《西方會(huì)計(jì)》、《會(huì)計(jì)學(xué)原理》等課程采用雙語(yǔ)教學(xué)。　　近年來(lái)，全國(guó)許多高校普遍開(kāi)始了會(huì)計(jì)專業(yè)課程的雙語(yǔ)教學(xué)工作，但雙語(yǔ)教學(xué)的實(shí)際效果未盡理想，其中的一個(gè)主要的原因是：由于語(yǔ)言的限制，學(xué)生對(duì)專業(yè)課程的學(xué)習(xí)僅停留在文字層面的閱讀和理解，很難承擔(dān)更高層次的財(cái)務(wù)分析和決策工作。本書(shū)編著的目的是為雙語(yǔ)課程的學(xué)生提供一個(gè)學(xué)以致用的練習(xí)平臺(tái)，較好地將西方的會(huì)計(jì)理論與實(shí)踐緊密地結(jié)合在一起，提高學(xué)生對(duì)課程內(nèi)容的掌握程度。

書(shū)籍目錄

Part Ⅰ INTRODUCTION　西方企業(yè)會(huì)計(jì)實(shí)務(wù)操作的基本知識(shí)　Double Entry System　Accounting Cycle 　Manual Accounting System　Financial Statements　Special TreatmentsPart Ⅱ CASE 佛羅倫書(shū)店的案例陳述　Business Background　Accounting Records　Merchandise Transactions　Job Description　Project AssignmentPartⅢ TRANSACTIONS 佛羅倫書(shū)店的經(jīng)濟(jì)業(yè)務(wù)（1月份）Part Ⅳ  SELECTED SOLUTIONS 精選答案REFERENCES

章節(jié)摘錄

插圖：All checks received from customers and all payments made by checks are recorded on a daily basis. Cash collected from daily sales are kept in a safe at the shop, and Te- resa records cash sales until they are deposited in the bank each Friday and the last day of each month. All daily cash receipts and payments are recorded in the Cash Receipts Journal and the Cash Payments Journal during each month. Except daily cash sales, oth- er daily transactions are recorded in journals at the end of each business day.All general journal entries are posted to the general ledger and the subsidiary ledg- ers daily. In the case of the four special journals, the monthly total of each column is posted to the relevant account in the General Ledger only at the end of the month. However, each transaction, involving Accounts Receivable or Accounts Payable, must also be posted individually to a customer account or a creditor account in the sub- sidiary ledgers daily. And each amount in the Sundry Accounts column is also posted to the proper account in the general ledger daily.At the end of each month, after comparing the relevant amounts in the Cash Re- ceipts and Payments Journal with those recorded in the monthly bank statement, Teresa prepares a bank reconciliation statement Any item in the second section of the bank re- conciliation statement indicates an adjustment needed to bring the balance of cash at bank account up to date. It must be joumalized and posted to the respective ledger ac- counts.Although the financial year of business runs from 1 January to 31 December each year, Teresa is required to prepare an income statement and a balance sheet every month. Therefore, she should post the adjusting entries to the relevant general ledger ac- counts and complete the closing procedure at the end of each month. And she also needs to prepare a worksheet based on the balances of the general ledger accounts before the financial statements preparation.

編輯推薦

《西方企業(yè)會(huì)計(jì)綜合模擬實(shí)操(英文版)》：普通高等院校規(guī)劃教材·會(huì)計(jì)與財(cái)務(wù)管理系列。

圖書(shū)封面

評(píng)論、評(píng)分、閱讀與下載

---

    西方企業(yè)會(huì)計(jì)綜合模擬實(shí)操 PDF格式下載

---