出版社:中國人民大學出版社 ISBN:9787300232591 商品編碼:10028969041183 包裝:平裝 出版時間:2016-09-01 代碼:38 作者:郭葆春
"基本信息 書名:會計專業英語 定價 作者:郭葆春 主編 出版社:中國人民大學出版社 出版日期:2016-09-01 ISBN:9787300232591 字數:463000 頁碼:314 版次:2 裝幀:平裝 開本:16開 商品重量: 編輯推薦
內容提要
本教材共分六章,章介紹會計學原理知識,第2章敘述中級財務會計知識,第3章闡釋財務報表和財務分析,第4章選取高級財務會計的合並報表內容進行解釋,第5章介紹管理會計的基礎知識,第6章梳理了審計知識。全書用語簡潔規範。各章均附有重要專業術語的中英文對照,並提供課後習題,幫助讀者更好地掌握和應用教材介紹的知識,便於口頭和書面練習或測試。 目錄
Lesson 1Principle of Finan Accounting TOPIC 1.1An Introduction to Accounting TOPIC 1.2Conceptual Framework for Finan Reporting TOPIC 1.3The Accounting Equation TOPIC 1.4Accounting Cycle GLOSSARY Exercise Lesson 2Intermediate Finan Accounting TOPIC 2.1Cash TOPIC 2.2Sale and Receivables TOPIC 2.3Investments TOPIC 2.4Inventory TOPIC 2.5Fixed Assets and Intangibles Assets TOPIC 2.6Liabilities TOPIC 2.7Shares GLOSSARY Exercise Lesson 3Finan Statements and Finan Statement Analysis TOPIC 3.1Finan Statements TOPIC 3.2Finan Statement Analysis GLOSSARY Exercise Lesson 4Consolidation Accounting TOPIC 4.1Recording and Reporting Inter-Corporate Investments TOPIC 4.2Consolidation of 100% Owned Subsidiaries when the Parent Uses the Equity Method TOPIC 4.3Consolidation of Less Than 100% Owned Subsidiaries when the Parent Uses the Equity Method GLOSSARY Exercise Lesson 5Managerial Accounting TOPIC 5.1Introduction TOPIC 5.2Manufacturing Cost Concepts TOPIC 5.3Cost Classification TOPIC 5.4Cost Behaviour TOPIC 5.5CVP Analysis GLOSSARY Exercise Lesson 6Auditing TOPIC 6.1Introduction to Auditing TOPIC 6.2GAAS and Mechanisms to Monitor and Enforce GAAS TOPIC 6.3Audit Planning TOPIC 6.4Internal Controls TOPIC 6.5Transaction Cycle Auditing and Completion of Audit GLOSSARY Exercise 作者介紹
郭葆春:暨南大學管理學院副教授,碩士生導師,國際教研室主任,主要成果:出版專著2本,發表CSSCI論文十餘篇,主持課題1項,省部級科研課題3項,廳局級課題6項,以及多項橫向課題,參編《公司理財學》教材,參譯《財務理論與公司政策》、《公司理財學》。 序言
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