| 会计英语 |
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2020-06-16 00:00:00 |
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会计英语 内容简介
在经济全球化的趋势下，中国企业的经营活动越来越需要“会计英语 ”这一国际通用的商业工具。本书系统介绍了中美会计确认、计量和报告的基本原理和方法。
**部分是“英语会计”，即第1-22章的内容。该部分以美国会计为背景，介绍基本会计业务确认、计量和报告的基本原理、方法和实际操作。其中，第1、2章介绍会计基本理论；第3-5章介绍会计基本信息载体—— 凭证、账簿和报表；第6-8章介绍会计处理过程——会计循环；第9-19章介绍企业生产经营、投资、筹资及利润分配业务的会计处理；第20-22章是常见会计专题，分别为财务报表分析、税务会计和审计。
第二部分是“会计英语”，即“附录”部分内容。该部分以中国39项新准则为背景，介绍中国企业日常会计确认、计量和报告的相关内容。具体包括附录A、附录B和附录C。附录A是新准则中工商企业会计科目的中英文对照；附录B是新准则中工商企业财务报表的巾英文对照；附录C是中国企业外币交易业务会计处理的案例。
通过划分“英语会计”与“会计英语”，读者可以在避免内容交叉重复的情况下，了解国外会计的惯例，掌握中国会计的英文表述，更好地理解中外会计的差异。
会计英语 目录
前言
Chapter 1 Overview of Accounting
The importance of Accounting
Accounting Profession
Financial Accounting and Managerial Accounting
Objectives of Financial Reporting
Qualitative Characteristics of Accounting Information
Recognition and Measurement Concepts
Accounting Environment
Ethics in the Environment of Accounting
New Terms in Chapter 1
Exercises
Chapter 2 Elements of Financial Statements, Accounting Equation and Double-entry
Elements of Financial Statements
Accounting Equation
Double-entry Procedure
New Terms in Chapter 2
Exercises
Chapter 3 The Journal
Definition of Journal
Details in the Journal
Recording Transactions in Journal
General Journal
Special Journal
New Terms in Chapter 3
Exercises
Chapter 4 The Ledger
Details in the Ledger
Format of Ledger
How to Post
Chart of Accounts
New Terms in Chapter 4
Exercises
Chapter 5 Basic Financial Statements
Income Statement
Statement of Capital
Balance Sheet
Statement of Cash Flows
Relationships among the Financial Statements
New Terms in Chapter 5
Exercises
Chapter 6 The Accounting Cycle (Ⅰ)
Analyzing Transactions and Journalizing Transactions
Posting Transactions
Preparing a Trial Balance
New Terms in Chapter 6
Exercises
Chapter 7 The Accounting Cycle (Ⅱ)
The Need for Adjusting Entries
Apportioning Recorded Costs
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Chapter 8 The Accounting Cycle (Ⅲ)
Chapter 9 Accounting for Purchasing Transactions
Chapter 10 Inventories and the Cost of Goods Sold
Chapter 11 Accounting for Sales Transactions
Chapter 12 Accounting for Manufacturing Transactions
Chapter 13 Cash
Chapter 14 Accounts Receivable and Uncollectible Accounts
Chapter 15 Accounting for Investments
Chapter 16 Plant Assets
Chapter 17 Natural Resources and Intangible Assets
Chapter 18 Accounting for Liabilities
Chapter 19 Stockholders' Equity of A Corporation
Chapter 20 Analysis of Financial Statements
Chapter 21 Tax Accounting
Chapter 22 Auditing
Appendix
参考文献
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