会计专业英语

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会计专业英语

会计专业英语

作者:毕鹏

开 本:16开

书号ISBN:9787560347417

定价:37.0

出版时间:2014-06-01

出版社:哈尔滨工业大学出版社

会计专业英语 本书特色

《会计专业英语/高等院校“十二五”规划教材》以我国*新的会计准则为基础,兼顾国际会计准则和其他国家准则,适应目前我国经济管理人才培养的需要,用英语对会计的基本理论、会计循环及会计要素的确认、计量和报告进行了阐述。全书共分为17章,教学内容安排合理,克服了目前国外引进的原版教材篇幅大、价格高等不适合学习的缺点。本书注重学生的能力培养和学习的积极性、主动性的提高,为方便学生的学习,每章都附有学习目标、词汇、复习思考题等。   《会计专业英语/高等院校“十二五”规划教材》是会计学专业首选专业英语教材,也是双语教学不可或缺的教学资料。同时,可作为广大会计从业者掌握会计英文表达、读懂财务报告的学习资料,有助于提高使用者的会计工作水平及适应能力。

会计专业英语 目录

part 1 accounting introductions
 unit 1 accounting and its environment
  1.1 nature and content of accounting
  1.2 objectives of financial reporting
 unit 2 accounting concepts and basic conventions
  2.1 accounting is an information system
  2.2 conventions of accounting
 unit 3 accounting elements and accounting equation
  3.1 accounting elements
  3.2 accounting equation
 unit 4 accounts and double-entry bookkeeping system
  4.1 the account
  4.2 double-entry bookkeeping system
 unit 5 ledgers and journals
  5.1 ledgers
  5.2 joumals
 unit 6 recording transactions nlustration
  6.1 illustrative problem ⅰ
  6.2 illustrative problem ⅱ
  6.3 illustrative problem ⅲ
  6.4 illustrative problem ⅳ
  6.5 illustrative problem ⅴ
  6.6 illustrative problem ⅵ
 unit 7 the accounting cycle
  7.1 fundamentals and analyze transactions
  7.2 record the transactions in joumal
  7.3 post to ledger accounts
  7.4 prepare a trial balance
  7.5 make adjusting entries
  7.6 prepare financial statements
  7.7 joumalize and post closing entries
  7.8 prepared closed trial balance
 unit 8 financial statements
  8.1 introduction to financial statements
  8.2 the balance sheet
  8.3 the income statement
  8.4 the cash flow statement
part 2 financial accounting
 unit 9 assets (ⅰ)-current assets
  9.1 internal control and cash
  9.2 receivables
  9.3 inventory (ⅰ)
  9.4 inventory(ⅱ)
 unit 10 assets (ⅱ) -noncurrent assets
  10.1 plant and equipment
  10.2 intangible assets
  10.3 long-term investment
 unit 11 liabilities
  11.1 current liabmties
  11.2 long-term liabilities
 unit 12 owner' s equity
  12.1 introduction of owner' s equity
  12.2 capital
 unit 13 financial statement analysis
  13.1 framework for financial statement analysis
  13.2 techniques of analysis
  13.3 ratio analysis
part 3 cost management accounting and auditing
 unit 14 costs analysis
  14.1 introduction of cost accounting
  14.2 cost behavior
  14.3 cost-volume-profit analysis
 unit 15 cost method
  15.1 job order costing
  15.2 process costing
  ……
参考文献 会计专业英语

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