出版時間:2009-8 出版社:大連出版社 作者:上海國家會計學院 編 頁數(shù):326
內容概要
本書主要針對現(xiàn)在的或潛在的涉外財務、會計或審計人員,通過將財經(jīng)英語基礎詞匯、相關財經(jīng)知識及聽說技能的培訓置于財經(jīng)知識之中,使學生掌握財經(jīng)英語的實用技能,提高財經(jīng)類閱讀和寫作能力,為學生使用英語從事財經(jīng)工作打下基礎。
書籍目錄
Chapter 1 Decision Makers and the Financial Statements 1.1 Understanding Decision Makers 1.2 The Accounting System and Financial Statements 1.3 The Balance Sheet 1.4 The Income Statement 1.5 Statement of Cash Flows 1.6 Financial Notes Structure of the chapter Reading material Key items Quiz Review questionsChapter 2 Conceptual Framework and Accounting Cycle 2.1 The Conceptual Framework 2.2 Nature of Business Transactions 2.3 Accounts 2.4 Principles of Transaction Analysis 2.5 The Accounting Cycle 2.6 Analytical Tool: The Journal Entry Structure of the chapter Reading material Key items Quiz Review questionsChapter 3 Business Cycle and Income Statement 3.1 Business Cycle 3.2 Elements on the Income Statement 3.3 Cash Basis Accounting 3.4 Accrual Accounting 3.5 The Matching Principle 3.6 Expanded Transaction Analysis Model 3.7 How are Financial Statements Prepared? Structure of the chapter Reading material Key items Quiz Review questionsChapter 4 Revenue, Receivables and Cash 4.1 Accounting for Sales Revenue 4.2 Measuring and Reporting Receivables 4.3 Accounting for Bad Debts 4.4 Receivables Turnover 4.5 Cash and Cash Equivalents Structure of the chapter Reading material Key items Quiz Review questionsChapter 5 Cost of Goods Sold and Inventories 5.1 Understanding the Business 5.2 Understanding Inventory 5.3 Inventory Costing Methods 5.4 Inventory Turnover 5.5 Internal Control of Inventory 5.6 Purchase Returns and Allowances, and Purchase Discounts Structure of the chapter Reading material Key items Quiz Review questionsChapter 6 Long-lived Assets 6.1 Classifying Long-lived Assets 6.2 Fixed Asset Turnover 6.3 Measuring and Recording Acquisition Cost 6.4 Repairs, Maintenance, and Additions 6.5 Depreciation 6.6 Disposal of Property, Plant, and Equipment 6.7 Natural Resources 6.8 Intangible Assets Structure of the chapter Reading material Key items Quiz Review questionsChapter 7 Bonds and Equity Investments 7.1 Types of Investments 7.2 Accounting Methods 7.3 Debt Held-to-maturity: Amortized Cost Method 7.4 Passive Investments: The Market Value Method 7.5 Investments for Significant Influence: Equity Method 7.6 Controlling Interests: Mergers and Acquisitions 7.7 Key Ratio Analysis Structure of the chapter Reading material Key items Quiz Review questionsChapter 8 Liabilities 8.1 Liabilities Defined and Classified 8.2 Current Liabilities 8.3 Long-term Liabilities Structure of the chapter Reading material Key items Quiz Review questionsChapter 9 Statement of Cash Flows 9.1 Classifications of the Statement of Cash Flows 9.2 Cash Flows from Operating Activities 9.3 Cash Flows from Investing and Financing Activities 9.4 Additional Cash Flow Disclosures and Key Indicators Structure of the chapter Reading material Key items Review questionsChapter 10 Financial Statement Analysis 10.1 Financial Statement Analysis 10.2 Ratio and Percentage Analysis 10.3 Market Tests Structure of the chapter Reading material Key items Quiz Review questionsChapter 11 Auditing and Internal Control 11.1 The Role of Auditing 11.2 Fundamental Concepts in Conducting a Financial Statement Audit 11.3 Audit Reporting 11.4 Internal Control 11.5 Elements of Internal Control Structure of the chapter Reading material Key items Quiz Review questionsChapter 12 Principle of Corporate Finance 12.1 What is Corporate Finance 12.2 The Firm and the Financial Markets 12.3 Future Value 12.4 Present Value 12.5 Net Present Value 12.6 Simplifications 12.7 What Is a Firm Worth? 12.8 Common Stock 12.9 Long-term Debt 12.10 Summary and Conclusions Structure of the chapter Reading material Key items Quiz Review questionsMock Exam PaperAnswersReferencesIndex of Key Items
編輯推薦
《財經(jīng)英語》共分十二章:第一章至第九章介紹了財務會計原理以及主要財務報表要素的確認和計量,第十章講述了財務報表分析的基本工具,第十一章是審計和內部控制的基本概念,第十二章介紹了公司財務的基本常識。《財經(jīng)英語》適用于掌握初級會計、審計和金融基礎知識的讀者。
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