大學(xué)會計英語

內(nèi)容概要

《大學(xué)會計英語(新世界商務(wù)英語系列教材)》(作者陳慶柏、王景仙)共分五個部分：第一部分為基本會計術(shù)語；第二部分財務(wù)會計；第三部分管理會計；第四部分為銀行會計。第五部分是用來與第一、二、三、四部分進行互動的與會計學(xué)有密切聯(lián)系的供學(xué)生課外閱讀的材料。

作者簡介

陳慶柏：教授，1965年畢業(yè)于對外經(jīng)濟貿(mào)易大學(xué)外語系。1980-1981，1986年分別在美國斯坦福大學(xué)法學(xué)院和英國倫敦大學(xué)經(jīng)濟學(xué)院研修商法與世界經(jīng)濟。1993年曾以客座教授身份在英國艾克斯講學(xué)并進一步研修國際商法。
主要著作有：《英國商業(yè)訴訟》(美國舊金山翻譯公司)、《外貿(mào)英語手冊》(商務(wù)印書館)、《金融英語閱讀》、《英漢雙解法律詞典》、《金融函電與對話》、《英漢雙解商業(yè)詞典》、《商務(wù)英語對話》(世界圖書出版公司)、《涉外法律英語》(法律出版社)、《外國銀行法》、《國際貿(mào)易》(北京語言大學(xué)出版社)、《基礎(chǔ)金融英語》(開明文教育音像出版社)和《證券英語》(機械工業(yè)出版社)。

書籍目錄

art One A Brief Introduction
Unit 1 Introduction
 1.1 Basic Accounting Terms
 1.2 Branches of Accounting
 1.3 Purpose of Accounting Information.
 1.4 Chief Personnel Involved in Accounting
 1.5 Historical Development of Accounting
Part Two Basics of Financial Accounting
Unit 2 Basis and Necessities of Financial Accounting
 2.1 Definition of Financial Accounting
 2.2 Financial Accounting Standards Board (FASB)
 2.3 The Need for Financial Accounting
 2.4 Accounting Basis
Unit 3 Liabilities of Accountants and Accounting Equation.
 3.1 Liabilities of Accountants.
 3.2 Accounting Equation (also known as Balance Sheet Equation)
 3.3 Classification of Assets and Liabilities
Unit 4 Accounting Information and Its Users
 4.1 Definition of Accounting Information
 4.2 Classification of Accounting Information
 4.3 Chief Users of Accounting Information
Unit 5 Accounting Concepts, Principles or Conventions
 5.1 Accounting Concepts
 5.2 Accounting Principles
Unit 6 Financial Statements
 6.1 Definition of Financial Statements
 6.2 Major Types of Financial Statements
Unit 7 Analysis of Financial Statements
 7.1 The Need for Analyzing Financial Statements
 7.2 The Ratios Used for Analyzing Financial Statements
Part Three Management Accounting
Unit 8 Fundamentals of Management Accounting
 8.1 Definition of Management Accounting
 8.2 Importance of Management Accounting
 8.3 Distinctions between Management Accounting and Financial
Accounting
 8.4 Roles of Management Accountants
 8.5 Major Factors Causing Changes in Management Accounting
 8.6 Management Accounting in Service and Non-profit Organizations 
Unit 9 Cost Accounting
 9.1 Cost
 9.2 Approaches to Costing Products or Services
 9.3 Cost Accounting and Cost Accounting Systems
 9.4 Break-Even Point and Break-Even Analysis
 9.5 Cost-Volume-Profit (CVP) Analysis
Unit 10 Product Costing
 10.1 Product Cost
 10.2 Cost Allocation
 10.3 Approaches to Allocation of Costs
Unit 11 Job and Process Costing Systems
 11.1 Job Costing
 11.2 Process Costing
 11.3 Distinctions between Process Costing and Job Costing
Unit 12 Budgeting and Controlling
 12.1 Budgeting
 12.2 Controlling
Part Four Basics of U.S. Bank Accounting
Unit 13 Importance and Reasons for Accurate Accounting Records
 13.1 Importance of Accurate Accounting Records
 13.2 Reasons for Banks to Develop Accurate Accounting Information
Unit 14 Bank's Basic Accounting Records and Methods
 14.1 Basic Accounting Records
 14.2 Bank's Accounting Methods
Unit 15 Two Basic Bank Financial Statements
 15.1 Statement of Condition
 15.2 Income Statement
Unit 16 Performance Measurement Ratios
 16.1 Return on Assets (ROA)
 16.2 Return on Equity (ROE)
 16.3 Capital Ratio
 16.4 Earnings Per Share (EPS) 
Unit 17 Impact of Financial Data
 17.1 Impact on Stockholders 
 17.2 Impact on Regulators
 17.3 Impact on Other Financial Institutions
 17.4 Impact on Customers
 17.5 Impact on Employees
Unit 18 Financial Planning of Banks
 18.1 Budgeting
 18.2 Monthly Variance Reports
 18.3 Performance Measurements
 18.4 Performance Standards
Unit 19 Cost Allocation and Pricing of Services
 19.1 Functional Cost
 19.2 Cost Allocation
 19.3 Pricing
 19.4 Payment of Fees
 19.5 Account Analysis
 19.6 Summary of Basic US Bank Accounting
Part Five Selected Extensive Reading
 Materials on Western Accounting
 1. The Sarbanes -- Oxley Act (S-O Act)-- The Newest American
Accounting Law
 2. Users of Financial Reports
 3. The Liability of Accountants
 4. Major Types of Accounting Specialists
 5. Financial Misstatements
 6. Henry W. Bloch: Overcoming Accountant's Block
 7. A Cultural GAAP
 8. Budgeting for Success
 9. An Accounting GAAP
 10. A New Credit Crunch
 11. Bringing the Future into Play
 12. Auditing Here, Consulting over There
 13. Accounting -- or Lapdog? Here's How You'll Know
 14. Accounting Standards America v the World
 15. When Figures Lie-- A Comment on Accounting Rules
 16. Types of Accounting Activities in the U.S.
Key to the Exercises in the Texts
Reference

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