會(huì)計(jì)學(xué)原理

內(nèi)容概要

　　《高等學(xué)?！笆晃濉币?guī)劃教材：會(huì)計(jì)學(xué)原理》為使高等院校的學(xué)生及會(huì)計(jì)實(shí)務(wù)工作人員更好地了解和掌握國(guó)際通用的會(huì)計(jì)語(yǔ)言而編寫(xiě)，是一本既吸收西方會(huì)計(jì)理論與實(shí)務(wù)精華，又符合我國(guó)會(huì)計(jì)實(shí)踐的英文教材。書(shū)中介紹了會(huì)計(jì)總論、會(huì)計(jì)恒等式、記賬方法、會(huì)計(jì)的記賬程序、內(nèi)部控制、現(xiàn)金及商品的核算及會(huì)計(jì)電算化等內(nèi)容。本書(shū)的基本素材選自原版教材，但表達(dá)形式符合中國(guó)人的思維習(xí)慣，文中運(yùn)用了大量的例題，深入淺出地闡述了會(huì)計(jì)的基本原理和方法。此外，《高等學(xué)?！笆晃濉币?guī)劃教材：會(huì)計(jì)學(xué)原理》的每一章后還附有與主題相關(guān)的習(xí)題，供學(xué)生復(fù)習(xí)和練習(xí)之用，有助于提高學(xué)生的會(huì)計(jì)專(zhuān)業(yè)英語(yǔ)的閱讀理解能力與實(shí)務(wù)操作能力。

書(shū)籍目錄

Chapter 1 Introduction to Accounting1.1 Basic Concepts1.2 Accounting Assumptions and Accounting Principles1.3 Financial Accounting Measurement BasesSummaryAccounting VocabularySelf-Study QuestionsChapter 2 Accounting Equation2.1 Accounting Elements2.2 Accounting Equation2.3 Financial StatementsSummaryAccounting VocabularySelf-Study QuestionsExercisesChapter 3 Accounting Methods3.1 The Account3.2 The Double-Entry System of Accounting3.3 Debits and CreditsSummaryAccounting VocabularySelf-Study QuestionsExercisesChapter 4 Recording Process4.1 Journal4.2 Ledger4.3 Trial BalanceSummaryAccounting VocabularySelf-Study QuestionsExercisesChapter 5 The Adjustment and Closing Process5.1 Accounting Basis5.2 Adjusting Entries5.3 The Adjusted Trial Balance and Financial Statement5.4 Closing EntriesAppendix:Alternative Treatment of Accounting for PrepaidExpense and Unearned RevenuesSummaryAccounting VocabularySelf-Study QuestionsExercisesChapter 6 Internal Control and Cash6.1 Internal Control6.2 Cash Control6.3 The Bank Account as a Control Device6.4 Internal Control over Cash Receipts and Cash Payments .-6.5 Budget and Reporting CashSummaryAccounting VocabularySelf-Study QuestionsExercisesChapter 7 Accounting for Merchandising Operations7.1 Merchandising operations7.2 Accounting for Inventory under the Perpetual System7.3 Accounting for Inventory under the Periodic SystemSummaryAccounting VocabularySelf-Study Questions ~ExercisesChapter 8 Accounting Information Systems8.1 Basic Concepts of Accounting Information Systems8.2 Subsidiary Ledgers8.3 Special Journals8.4 Effects of Special Journals on General JournalSummaryAccounting VocabularySelf-Study QuestionsExercisesReferences

編輯推薦

　　推行雙語(yǔ)教學(xué)首先是教材的雙語(yǔ)化，為此編者譚旭紅、劉淑花在參考了大量歐美國(guó)家的大學(xué)會(huì)計(jì)原版教材的基礎(chǔ)上編寫(xiě)了《高等學(xué)校“十一五”規(guī)劃教材：會(huì)計(jì)學(xué)原理》。該教材的特點(diǎn)體現(xiàn)在三個(gè)方面：一是體系完整、結(jié)構(gòu)合理，全書(shū)分為8章，以基礎(chǔ)會(huì)計(jì)為體系，主要內(nèi)容包括會(huì)計(jì)的基本概念、會(huì)計(jì)平衡原理、借貸記賬方法、會(huì)計(jì)報(bào)表、電算化會(huì)計(jì)等，為學(xué)生提供了較全面的基礎(chǔ)知識(shí)。二是章節(jié)設(shè)計(jì)嚴(yán)謹(jǐn)、合理，書(shū)中每章都分成六部分——學(xué)習(xí)目標(biāo)、課文、課后總結(jié)、專(zhuān)業(yè)詞匯、自測(cè)題和練習(xí)題。三是內(nèi)容充實(shí)、實(shí)例豐富，每章課文在介紹會(huì)計(jì)基本理論與會(huì)計(jì)核算方法時(shí)，選用了大量的實(shí)例，這不僅有助于學(xué)生對(duì)會(huì)計(jì)概念與理論的理解，也有助于提高學(xué)生分析問(wèn)題和解決問(wèn)題的實(shí)踐能力。

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