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出版社:人民郵電出版社 ISBN:9787115416452 商品編碼:10059874376848 包裝:平裝 開本:16開 出版時間:2015-10-01 頁數:194 字數:331 代碼:29 作者:孫曉嬡
" 商品基本信息,請以下列介紹為準 | 商品名稱: | 會計專業英語(第2版) | 作者: | 孫曉嬡 | 代碼: | 29.8 | 出版社: | 人民郵電出版社 | 出版日期: | 15-10-01 | ISBN: | 9787115416452 | 印次: | | 版次: | 第2版 | 裝幀: | | 開本: | 16開 |
內容簡介 | 本書充分體現了高等職業教育的,理論內容以“必需、夠用”為準則,注重培養學生的職業素養,突出了實用性。本書主括10個,含學、正文、詞彙以及課後練部分。 |
目錄 | Unit 1 Introduction of Accounting1 1.1The Role of Accounting in Business1 1.1.1The Nature and Function of Accounting2 1.1.2The Division of Accounting3 1.2Accounting Ethics5 ImportantWords and Special Terms6 Exercise7 Unit2 Some of Generally Accepted AccountingPrinciples8 2.1The Monetary Convention9 2.2Accrual Basis of Accounting9 2.2.1The Cash Basis of Accounting10 2.2.2The Accrual Basis of Accounting10 2.3Going Concern10 2.4Matching Principle and Revenue Recognition11 ImportantWords and Special Terms11 Exercise13 Unit3 Accounting Equation and Double-Entrysystem15 3.1Accounting equation15 3.2Accounting elements15 3.3Accounting elements in the accounting equation17 3.4T account18 3.5Double-entry System18 ImportantWords and Special Terms18 Exercise19 Unit4 Accounting Cycle21 4.1Identify transactions to be recorded21 4.2Journalizing30 4.3Posting from Journal to Ledger35 4.4Preparing Unadjusted Trial Balance38 5.4.1Accounting Basis39 5.4.2Adjusting entries39 4.5The Adjusted Trial Balance45 4.6Closing50 ImportantWords and Special Terms54 Exercises55 Unit5 Assets60 5.1Current Asset61 5.1.1Cash61 5.1.2Account Receivable62 5.1.3Inventory65 5.2Fixed Assets67 5.2.1Measuring the cost of Property, Plant and Equipment67 5.2.2Depreciable67 5.3Intangible Assets70 ImportantWords and Special Terms70 Exercises71 Unit6 Liabilities74 6.1Current liabilities74 6.1.1Short –term Bills(notes) and Accountspayable75 6.1.2Accrued expenses75 6.1.3Unearned revenues76 6.1.4Current maturities of Long-term debts76 6.1.5Contingent liabilities76 7.2Long-term liabilities76 6.2.1Long-term loans payable76 6.2.2Long-term accounts payable77 6.2.3Bonds (debenture) payable77 ImportantWords and Special Terms79 Exercises79 Unit7 Owner's equity81 7.1Paid-up capital82 7.1.1Ordinary sharer/>(commonstock)82 7.1.2Preference sharer/>(preferredstock)83 7.2Retained profits are earned from thecustomers83 ImportantWords and Special Terms84 Exercises84 Unit8Revenue,expense,profit90 8.1revenue 8.1.1 The concept of revenue 8.1.2The characteristics of the revenue. 8.1.3TRADE AND CASH DISCOUNTS 8.1.4SALES FOR CASH. 8.1.5SALES ON CREDIT. 8.2expenr/>8.2.1The concept of expenr/>8.2.2The characteristics of the expenr/>8.2.3The classification of expenr/>8.3profit 8.3.1The concept of profit 8.3.2The composition of profit 8.3.3The formation of the profitr/>8.3.4Accounting content of profit
distribution Exerciser/>Unit9 Balance Sheet,Income Statement and cash flows Statement86 9.1Balance Sheet86 9.1.1Purpose of Balance Sheet86 9.1.2Format of Balance Sheet87 9.1.3Advantages and Limitation ofthe Balance Sheet91 9.2Income statement92 9.2.1The function of income statement92 9.2.2Single-step Income Statement93 9.2.3Multiple-step Income Statement95 ImportantWords and Special Terms97 9.3The Role of Cash Flow Statement99 9.3.1Meaning of “Cash Flows”99 9.3.2Importance of Cash Flow Statement100 9.4Categories of Cash Flow101 9.4.1Operating Activities101 9.4.2Investing Activities104 9.4.3Financing Activities105 94.5Direct and Indirect Exerciser/>Unit10 Financial statement analysir/>10.1Debt paying ability analysir/>10.1.1Short-term debt paying ability index 10.1.2Long-term solvency indicatorr/>10.2Operation capability index
analysir/>10.2.1The current assets turnover situation 10.2.2Fixed assets turnover 10.2.3The total asset turnover 10.3Profitability analysir/>10.4case analysir/>Exercises112 AppendixI 參考答案117 AppendixII 課文參考譯文127 會計概論127 公認會計原則130 會計等式和復式記賬132 會計循環139 資產158 負債166 所有者權益170 收入費用和利潤 資產負債表和損益表、現金流量表172 第財務報表分析181 參考文獻192 |
| 1.1的精美PPT課件和備課教案,方便教師授課教學2.1的模擬試卷,提高學生解決實際問題能力3.教材提供1的知識點分析及訓練題,幫助學生檢查學 |
媒體 | 1.1的精美PPT課件和備課教案,方便教師授課教學 2.1的模擬試卷,提高學生解決實際問題能力 3.教材提供1的知識點分析及訓練題,幫助學生檢查學 |
作者簡介 | 孫曉媛,淄博職業學院會計繫專職教師。教授課括:基礎會計、管理會計、會計電算化、會計英語、初級會計實務;重量核心期刊論文4篇,省級期刊論文9篇,參與省級課題4項、院級課題2項,主編教材2本。 |
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