书籍详情
会计英语
作者：葛军主编
出版社：科学出版社
出版时间：2005-01-01
ISBN：9787030160676
定价：¥36.00
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内容简介
《全国高等院校会计与财务系列规划教材：会计英语》以现代会计理论的最新研究成果和国际会计准则为指导，以西方财务会计体系为基础，结合我国会计实践工作，将国内外财务会计教学内容相结合，综述了会计的涵义、作用、会计职业、会计准则的制定及公认会计原则等基本知识；从会计专业的角度，全面系统地阐述了会计核算的基本经济业务、基本方法、基本程序和基本技能，概括介绍了会计分析的方法及运用，并对会计的最新发展动态做了简明扼要的介绍。《全国高等院校会计与财务系列规划教材：会计英语》内容包括会计介绍，会计基础知识（会计恒等式与账户、交易记录、基本会计报表、损益计量、会计循环、分类账与日记账等），资产、负债、所有者权益的核算，财务报表的编制与分析等。《全国高等院校会计与财务系列规划教材：会计英语》不仅可以作为高等院校会计专业本科和其他经济管理类本科“专业英语”课程的教材，也可作为在职会计人员和经济管理人员的自学参考书。
作者简介
暂缺《会计英语》作者简介
目录
PartOneFundamentalAccounting
Chapter1AnIntroductiontoAccounting
1.1TheNatureofAccounting
1.2TheHistoryandDevelopmentofAccounting
1.3UsersofAccountingInformation
1.4AccountingProfession
1.5TheAccountingStandardsSettingBodies
1.5.1AmericanInstituteofCertifiedPublicAccountants(AICPA),
1.5.2AccountingPrinciplesBoard(APB)
1.5.3FinancialAccountingStandardsBoard(FASB)
1.5.4SecuritiesandExchangeCommission(SEC)
1.5.5InternalRevenueService(IRS)
1.5.6AmericanAccountingAssociation(AAA)
1.5.7InternationalAccountingStandardsCommittee(IASC)
1.5.8EuropeanUnion
1.6GenerallyAcceptedAccountingPrinciples
1.6.1SeparateEntityConcept
1.6.2ContinuingConcernConcept
1.6.3TimePeriodAssumption
1,6.4MonetaryAssumption
1.6.5ObjectivityPrinciple
1.6.6MaterialityConcept
1.6.7CostPrinciple
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter2TheAccountingEquationandTheAccount
2.1TypesofBusinessOrganizations
2.2TheAccountingEquation
2.3TheEffectsofBusinessTransactionsontheAccountingEquation
2.4TheAccount
2.4.1TheTAccount
2.4.2Management'sUseofAccounts
2.4.3TheLedger
2.4.4TypesofCommonlyUsedAccounts
2.4.5TitlesofAccounts
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter3RecordingBusinessTransactions
3.1Double-EntryBookkeeping
3.2RecordingBusinessTransaction
3.2.1RecordingTransactionsinJournals
3.2.2PostingfromtheJournaltotheLedger
3.3IllustrativeProblem
3.4TheTrialBalance
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter4BasicFinancialStatements
4.1FinancialStatements
4.1.1TheBalanceSheet
4.1.2TheIncomeStatement
4.1.3TheStatementofOwner'sEquity
4.1.4TheStatementofChangesinFinancialPosition
4.1.5RelationshipoftheFinancialStatements
4.2TheBalanceSheet
4.2.1ClassificationofAssetsandLiabilities
4.2.2FormatsofBalanceSheet
4.2.3CurrentRatioandDebtRatio
4.3Thelncomo.statement
4.3.1FormatsofIncomeStatement
4.3.2GrossMarginPercentageandInventoryTurnover
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter5TheMeasurementofBusinessIncome
5.1BusinessIncome
5.2SomeGenerallyAcceptedAccountingPrinciples
5.2.1Accrual-BasisAccounting
5.2.2TheAccountingPeriod
5.2.3RevenuePrinciple
5.2.4MatchingPrinciple
5.2.5Time.PeriodConcept
5.3AdjustmentstotheAccounts
5.4AdjustedTrialBalance
5.5PreparingtheFinancialStatementsfromtheAdjustedTrialBalance
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter6GompletingtheAccountingGycle(I)
6.1TheAccountingCycle
6.2PreparationoftheWorkSheet
6.2.1TheAccountant'sWorkSheet
6.2.2StepsinPreparingtheWorkSheet
6.3UsesoftheWorkSheet
6.3.1PreparingtheFinancialStatements
6.3.2RecordingtheAdjustingEntries
6.4ClosingtheAccounts
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter7CompletingtheAccountingCycle(11)
7.1TheOperationCycleforaMerchandisingBusiness
7.2AccountingRecordoftheOperatingCycle
7.2.1PurchaseofInventory
7.2.2PurchaseDiscounts
7.2.3PurchaseRetumsandAllowmices
7.2.4TransportationCosts
7.2.5SaleofInventory
7.2.6SalesDiscounts,SalesReturnsandAllowances
7.2.7CostofGoodsSold
7.3TheAccountingCycleforaMerchandisingBusiness
7.3.1TheAdjustingandClosingProcessforaMerchandisingBusiness
7.3.2WorkSheetofaMerchandisingBusiness
7.3.3FinancialStatementsofaMerchandisingBusiness
7.3.4AdjustandClosetheAccountsofaMerchandisingBusiness
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter8LedgersandJournals
8.1Ledgers
8.2Journals
8.3Special-Journals
8.3.1SalesJournal
8.3.2CashReceiptsJournal
8.3.3PurchaseJournal
8.3.4CashDisbursementsJournal
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterials
AssignmentMaterial
PartTwoFinancialAccounting
Chapter9CashandInternalControl
9.1DefinitionofInternalControl
9.2BasicPrincipleandPolicies
9.3InternalCashControl
9.3.1InchMdualCashAccountability
9.3.2CashRecording
9.3.3CashDepositing
9.3.4Reconciliation
9.3.5RefundsandVoids
9.3.6SafeguardingCash
9.4InternalControloverMerchandiseTransactions
9.4.1ControlofSalesandCashReceipts
9.4.2ControlofPurchasesandCashDisbursements
9.4.3ControlofPurchasesDiscounts
9.5TheBankAccount:aControlDevice
9.5.1BankStatement
9.5.2BankReconciliation
9.5.3PreparationofBankReconciliation
9.5.4RecordingEntriesfromtheReconciliation
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterials
AssignmentMaterial
Chapter10AccountsReceivableandNotesReceivable
10.1AccountsReceivableandNotesReceivable
10.2AccountingforNotesReceivable
10.3UncollectibleAccountsExpenses
10.4TheTwoMoth_odsofAccounting.forBadDebts
lO,4.1AUowaneeMethod
10.4.2DireCtWtite-off,MethodofAccountingforUncollectibles
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter11AccountingforInventory
11.1TheBasicConceptofInventoryAccounting
11.2InventoryAccountingSystem
11.3CalculatingtheCostofInventory
11.3.1InventoryCostingMethod
11.3.2ComparingInventoryCostingMethods
11.4ValuationofInventoryatOtherthanCost
11.4.1ValuationatLower-of-Cost-or-Market
11.4.2ValuationatNetRealizableValue
11.5EstimatingInventoryCost
11.5.1RetailMethodofInventoryCosting
11.5.2GrossProfitMethodofEstimatingInventories
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter12Non-currentAssetsandIntangibleAssets
12.1Non-currentAssets
12.2DepreciationMethods
12.3DisposalofFixedAssets
12.4IntangibleAssets
12.5AmortizationofIntangibleAssets
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssitmmentMaterial
Chapter13CurrentLiabilitiesandpayrollAccountirng
13.1CurrentLiabilities
13.2AccountsPayable
13.3NotesPayable
13.4PayrollAccounting
13.5InternalControlOverPayroll
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter,14Non-currentLiabilities
14.1Non-currentLiabilities
14.2TypesofBonds
14.3AccountingforIssuingBonds
14.4AdjustingEntriesforInterestingExpenses
14.5AccoutingforRedeemingBonds
14.6ConvertibleBonds
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter15Shareholders'Equity
15.1TheCharacteristicsofaCorporation
15.2ShareCapital
15.3Shareholders'Equity
15.4IssuingStock
15.4.1IssuingStockforCash
15.4.2IssuingCommonStockforServicesorNon-cashAssel
15.4.3IssuingPreferredStock
15.5AccountingforDividends
15.6AccountingforIncomeTaxes
15.7RetainedEarnings
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
PartThreeAnalysisofAccomntingInformation
Chapter16PreparingandUsingtheFinancialStatements
16.1IntroductiontoFinancialStatements
16.1.1ClassifiedFinancialStatements
16.1.2RelationshipsamongtheFinancialStatements
16.2TheBalanceSheet
16.2.1FormatsoftheBalanceSheet
16.2.2ElementsoftheBalanceSheet
16.2.3PreparationoftheBalanceSheet
16.3TheIncomeStatement
16.3.1FormatsoftheIncomeStatement
16.3.2ElementsoftheIncomeStatement
16.3.3PreparationoftheIncomeStatement
16.4TheCashFlowStatement
16.4.1ElementsoftheCashFlowStatement
16.4.2FormatsoftheCashFlowStatement
16.4.3PreparationoftheCashFlowStatement
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter17FinancialStatementAnalysis
17.1An'IntroductionofFinancialStatementAnalysis
17.2PercentageAnalysis
17.2.1HorizontalAnalysis
17.2.2TrendAnalysis
17.2.3VerticalAnalysis
17.3RatioAnalysis
17.3.1ProfitabilityRatios
17.3.2LiquidityRatios
17.3.3FinancialStabilityRatios
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Appendix
AppendixI:HowtoReadOriginalEnglishTextbookofAccounting?
AppendixII:ReferenceVersionsforReadingMaterials
AppendixIII:AnswerstoAssignmentMaterial
AppendixIV:RecommendedWebsitesofAccounting
AppendixV:AListofReferenceBook
Chapter1AnIntroductiontoAccounting
1.1TheNatureofAccounting
1.2TheHistoryandDevelopmentofAccounting
1.3UsersofAccountingInformation
1.4AccountingProfession
1.5TheAccountingStandardsSettingBodies
1.5.1AmericanInstituteofCertifiedPublicAccountants(AICPA),
1.5.2AccountingPrinciplesBoard(APB)
1.5.3FinancialAccountingStandardsBoard(FASB)
1.5.4SecuritiesandExchangeCommission(SEC)
1.5.5InternalRevenueService(IRS)
1.5.6AmericanAccountingAssociation(AAA)
1.5.7InternationalAccountingStandardsCommittee(IASC)
1.5.8EuropeanUnion
1.6GenerallyAcceptedAccountingPrinciples
1.6.1SeparateEntityConcept
1.6.2ContinuingConcernConcept
1.6.3TimePeriodAssumption
1,6.4MonetaryAssumption
1.6.5ObjectivityPrinciple
1.6.6MaterialityConcept
1.6.7CostPrinciple
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter2TheAccountingEquationandTheAccount
2.1TypesofBusinessOrganizations
2.2TheAccountingEquation
2.3TheEffectsofBusinessTransactionsontheAccountingEquation
2.4TheAccount
2.4.1TheTAccount
2.4.2Management'sUseofAccounts
2.4.3TheLedger
2.4.4TypesofCommonlyUsedAccounts
2.4.5TitlesofAccounts
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter3RecordingBusinessTransactions
3.1Double-EntryBookkeeping
3.2RecordingBusinessTransaction
3.2.1RecordingTransactionsinJournals
3.2.2PostingfromtheJournaltotheLedger
3.3IllustrativeProblem
3.4TheTrialBalance
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter4BasicFinancialStatements
4.1FinancialStatements
4.1.1TheBalanceSheet
4.1.2TheIncomeStatement
4.1.3TheStatementofOwner'sEquity
4.1.4TheStatementofChangesinFinancialPosition
4.1.5RelationshipoftheFinancialStatements
4.2TheBalanceSheet
4.2.1ClassificationofAssetsandLiabilities
4.2.2FormatsofBalanceSheet
4.2.3CurrentRatioandDebtRatio
4.3Thelncomo.statement
4.3.1FormatsofIncomeStatement
4.3.2GrossMarginPercentageandInventoryTurnover
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter5TheMeasurementofBusinessIncome
5.1BusinessIncome
5.2SomeGenerallyAcceptedAccountingPrinciples
5.2.1Accrual-BasisAccounting
5.2.2TheAccountingPeriod
5.2.3RevenuePrinciple
5.2.4MatchingPrinciple
5.2.5Time.PeriodConcept
5.3AdjustmentstotheAccounts
5.4AdjustedTrialBalance
5.5PreparingtheFinancialStatementsfromtheAdjustedTrialBalance
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter6GompletingtheAccountingGycle(I)
6.1TheAccountingCycle
6.2PreparationoftheWorkSheet
6.2.1TheAccountant'sWorkSheet
6.2.2StepsinPreparingtheWorkSheet
6.3UsesoftheWorkSheet
6.3.1PreparingtheFinancialStatements
6.3.2RecordingtheAdjustingEntries
6.4ClosingtheAccounts
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter7CompletingtheAccountingCycle(11)
7.1TheOperationCycleforaMerchandisingBusiness
7.2AccountingRecordoftheOperatingCycle
7.2.1PurchaseofInventory
7.2.2PurchaseDiscounts
7.2.3PurchaseRetumsandAllowmices
7.2.4TransportationCosts
7.2.5SaleofInventory
7.2.6SalesDiscounts,SalesReturnsandAllowances
7.2.7CostofGoodsSold
7.3TheAccountingCycleforaMerchandisingBusiness
7.3.1TheAdjustingandClosingProcessforaMerchandisingBusiness
7.3.2WorkSheetofaMerchandisingBusiness
7.3.3FinancialStatementsofaMerchandisingBusiness
7.3.4AdjustandClosetheAccountsofaMerchandisingBusiness
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter8LedgersandJournals
8.1Ledgers
8.2Journals
8.3Special-Journals
8.3.1SalesJournal
8.3.2CashReceiptsJournal
8.3.3PurchaseJournal
8.3.4CashDisbursementsJournal
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterials
AssignmentMaterial
PartTwoFinancialAccounting
Chapter9CashandInternalControl
9.1DefinitionofInternalControl
9.2BasicPrincipleandPolicies
9.3InternalCashControl
9.3.1InchMdualCashAccountability
9.3.2CashRecording
9.3.3CashDepositing
9.3.4Reconciliation
9.3.5RefundsandVoids
9.3.6SafeguardingCash
9.4InternalControloverMerchandiseTransactions
9.4.1ControlofSalesandCashReceipts
9.4.2ControlofPurchasesandCashDisbursements
9.4.3ControlofPurchasesDiscounts
9.5TheBankAccount:aControlDevice
9.5.1BankStatement
9.5.2BankReconciliation
9.5.3PreparationofBankReconciliation
9.5.4RecordingEntriesfromtheReconciliation
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterials
AssignmentMaterial
Chapter10AccountsReceivableandNotesReceivable
10.1AccountsReceivableandNotesReceivable
10.2AccountingforNotesReceivable
10.3UncollectibleAccountsExpenses
10.4TheTwoMoth_odsofAccounting.forBadDebts
lO,4.1AUowaneeMethod
10.4.2DireCtWtite-off,MethodofAccountingforUncollectibles
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter11AccountingforInventory
11.1TheBasicConceptofInventoryAccounting
11.2InventoryAccountingSystem
11.3CalculatingtheCostofInventory
11.3.1InventoryCostingMethod
11.3.2ComparingInventoryCostingMethods
11.4ValuationofInventoryatOtherthanCost
11.4.1ValuationatLower-of-Cost-or-Market
11.4.2ValuationatNetRealizableValue
11.5EstimatingInventoryCost
11.5.1RetailMethodofInventoryCosting
11.5.2GrossProfitMethodofEstimatingInventories
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter12Non-currentAssetsandIntangibleAssets
12.1Non-currentAssets
12.2DepreciationMethods
12.3DisposalofFixedAssets
12.4IntangibleAssets
12.5AmortizationofIntangibleAssets
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssitmmentMaterial
Chapter13CurrentLiabilitiesandpayrollAccountirng
13.1CurrentLiabilities
13.2AccountsPayable
13.3NotesPayable
13.4PayrollAccounting
13.5InternalControlOverPayroll
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter,14Non-currentLiabilities
14.1Non-currentLiabilities
14.2TypesofBonds
14.3AccountingforIssuingBonds
14.4AdjustingEntriesforInterestingExpenses
14.5AccoutingforRedeemingBonds
14.6ConvertibleBonds
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter15Shareholders'Equity
15.1TheCharacteristicsofaCorporation
15.2ShareCapital
15.3Shareholders'Equity
15.4IssuingStock
15.4.1IssuingStockforCash
15.4.2IssuingCommonStockforServicesorNon-cashAssel
15.4.3IssuingPreferredStock
15.5AccountingforDividends
15.6AccountingforIncomeTaxes
15.7RetainedEarnings
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
PartThreeAnalysisofAccomntingInformation
Chapter16PreparingandUsingtheFinancialStatements
16.1IntroductiontoFinancialStatements
16.1.1ClassifiedFinancialStatements
16.1.2RelationshipsamongtheFinancialStatements
16.2TheBalanceSheet
16.2.1FormatsoftheBalanceSheet
16.2.2ElementsoftheBalanceSheet
16.2.3PreparationoftheBalanceSheet
16.3TheIncomeStatement
16.3.1FormatsoftheIncomeStatement
16.3.2ElementsoftheIncomeStatement
16.3.3PreparationoftheIncomeStatement
16.4TheCashFlowStatement
16.4.1ElementsoftheCashFlowStatement
16.4.2FormatsoftheCashFlowStatement
16.4.3PreparationoftheCashFlowStatement
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Chapter17FinancialStatementAnalysis
17.1An'IntroductionofFinancialStatementAnalysis
17.2PercentageAnalysis
17.2.1HorizontalAnalysis
17.2.2TrendAnalysis
17.2.3VerticalAnalysis
17.3RatioAnalysis
17.3.1ProfitabilityRatios
17.3.2LiquidityRatios
17.3.3FinancialStabilityRatios
SummaryofLearningObjectives
AccountingVocabulary
NotestotheText
ReadingMaterial
AssignmentMaterial
Appendix
AppendixI:HowtoReadOriginalEnglishTextbookofAccounting?
AppendixII:ReferenceVersionsforReadingMaterials
AppendixIII:AnswerstoAssignmentMaterial
AppendixIV:RecommendedWebsitesofAccounting
AppendixV:AListofReferenceBook
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