西方會(huì)計(jì)學(xué)原理

內(nèi)容概要

　　本書是針對(duì)中國加入WTO后出現(xiàn)的頻繁發(fā)生的對(duì)外資經(jīng)濟(jì)業(yè)務(wù)需求，按照會(huì)計(jì)類和商業(yè)類院校會(huì)計(jì)專業(yè)開設(shè)的“西方會(huì)計(jì)學(xué)原理”課程的基本要求和內(nèi)容編寫的，旨在介紹會(huì)計(jì)理論及其在實(shí)務(wù)中的應(yīng)用，其主要內(nèi)容包括美國企業(yè)財(cái)務(wù)會(huì)計(jì)的基本理論、核算方法、報(bào)表編制及其在實(shí)務(wù)中的應(yīng)用。本書以英語編寫，以適應(yīng)社會(huì)對(duì)符合型人才的需求。本書特點(diǎn)在于：概念及定義簡(jiǎn)潔易懂；關(guān)注經(jīng)典的會(huì)計(jì)理論、相應(yīng)標(biāo)準(zhǔn)在實(shí)踐中的運(yùn)用；精選的習(xí)題注重培養(yǎng)學(xué)院分析、解決實(shí)際問題的能力；附英漢對(duì)照詞匯表，重點(diǎn)收錄本書中?，F(xiàn)的專業(yè)名詞以方便讀者查閱。本書即可作為各會(huì)計(jì)類的大中專及本科院校的教材使用，亦可作為會(huì)計(jì)人員的自學(xué)參考書籍，還可用作研究西方會(huì)計(jì)理論并提升會(huì)計(jì)實(shí)務(wù)水平國際化的教程。

書籍目錄

CHAPTER1　CHARACTERISTICS AND BASIC PRINCIPLES OF ACCOUNTING1.1　Accounting:An Information System1.2　Generally Accepted Accounting Principles1.3　Assets，Liabilities，and Owners Equity1.4　Basic Accounting EquationExercisesKeysCHAPTER2　THE ACCOUNTING CYCLE2.1　Introduction2.2　The Account2.3　Debits and Credits2.4　The Ledger2.5　The Chart of Accounts2.6　The Trial Balance2.7　Journalizing and Posting ProceduresExercisesKeysCHAPTER3　ADJUSTING AND CLOSING3.1　Adjusting3.2　ClosingExercisesKeysCHAPTER4　SPECIAL JOURNALS4.1　Introduction4.2　Sales Journal4.3　Special Ledgers4.4　Sales Returns4.5　Type of Ledger Account Forms4.6　Trade Discounts4.7　Purchases Journal4.8　Subsidiary Accounts Payable Ledger4.9　Return of Merchandise4.10　Caxh Receipts Journal4.11　Cash Disbursements　Journal4.12　Discounts4.13　Combination Cash JournalExercisesKeysCHAPTER5　CASH5.1　Cash　and Its Internal Control5.2　Petty Cash5.3　Bank Reconciliation StatementExercisesKeysCHAPTER6　TRADE RECEIVABLE AND PAYABLECHAPTER7　THE CORPORATIONCHAPTER8　FINANCIAL STATEMENTSEXAMINATIONAPPENDIX

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