书籍详情
会计英语（修订本）
作者：李爽 著 李爽，白蔚秋 编
出版社：中国财政经济出版社
出版时间：2001-06-01
ISBN：9787509551592
定价：¥25.00
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内容简介
《会计英语（修订本）》共14章，包括英文课文、专业词汇及专业术语注释和参考译文。着重介绍会计专业词汇及西方财务会计的基本理论、方法和概念。本书中英文对照，语言简练，内容翔实，系统性和专业性较强，可作为大专院校的会计英语教材，也可作为广大会计工作者和企业管理人员自学参考书。
作者简介
暂缺《会计英语（修订本）》作者简介
目录
CHAPTER 1 AN OVERVIEW OF ACCOUNTING
1-1 WHAT IS ACCOUNTING
1-2 THE ENVIRONMENT OF FINANCIAL ACCOUNTING
1-3 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
1-4 FORMS OF BUSINESS ORGANIZATIONS
Key Words, Phrases and Special Terms
CHAPTER 2 FINANCIAL STATEMENTS
2-1 THE BALANCE SHEET
2-2 ACCOUNTING EQUATION
2-3 TRANSACTIONS AND THE ACCOUNTING EQUATION
2-4 THE INCOME STATEMENT
2-5 THE STATEMENT OF RETAINED EARNINGS
2-6 THE STATEMENT OF CASH FLOWS
2-7 THE RELATIONSHIPS AMONG THE FINANCIAL STATEMENTS
Key Words, Phrases and Special Terms
CHAPTER 3 ACCOUNTING CYCLE
3-1 THE LEDGER
3-2 DOUBLE-ENTRY ACCOUNTING
3-3 THE JOURNAL
3-4 ADJUSTING ENTRIES
3-5 CLOSING ENTRIES AND THE CLOSING PROCESS
3-6 THE COMPLETE ACCOUNTING CYCLE
Key Words, Phrases and Special Terms
CHAPTER 4 CASH AND ACCOUNTS RECEIVABLE
4-1 CASH
4-2 ACCOUNTS RECEIVABLE
Key Words, Phrases and Special Terms
CHAPTER 5 MERCHANDISE INVENTORY
5-1 WHAT IS INVENTORY
5-2 ACQUIRING INVENTORY:WHAT COSTS TOCAPITALIZE
5-3 CARRYING INVENTORY:THE PERPETUAL OR PERIODIC METHOD
5-4 ERRORS IN THE INVENTORY COUNT
5-5 SELLING INVENTORY:WHICH COST
……
CHAPTER 6 INVESTMENTS IN EQUITY
CHAPTER 7 PLANT ASSETS AND
CHAPTER 8 CURRENT LIABILITIES AND CONTINGENCIES
CHAPTER 9 LONG-TERM LIABILITIES
CHAPTER 10 OWNER'S EQUITY PARTNERSHIP
CHAPTER 11 OWNER'S EQUITY
CHAPTER 12 STATEMENT OF CASH
CHAPTER 13 USING FINANCIAL STATEMENT INFORMATION
CHAPTER 14 ACCOUNTING IN THE 21ST CENTURY
1-1 WHAT IS ACCOUNTING
1-2 THE ENVIRONMENT OF FINANCIAL ACCOUNTING
1-3 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES
1-4 FORMS OF BUSINESS ORGANIZATIONS
Key Words, Phrases and Special Terms
CHAPTER 2 FINANCIAL STATEMENTS
2-1 THE BALANCE SHEET
2-2 ACCOUNTING EQUATION
2-3 TRANSACTIONS AND THE ACCOUNTING EQUATION
2-4 THE INCOME STATEMENT
2-5 THE STATEMENT OF RETAINED EARNINGS
2-6 THE STATEMENT OF CASH FLOWS
2-7 THE RELATIONSHIPS AMONG THE FINANCIAL STATEMENTS
Key Words, Phrases and Special Terms
CHAPTER 3 ACCOUNTING CYCLE
3-1 THE LEDGER
3-2 DOUBLE-ENTRY ACCOUNTING
3-3 THE JOURNAL
3-4 ADJUSTING ENTRIES
3-5 CLOSING ENTRIES AND THE CLOSING PROCESS
3-6 THE COMPLETE ACCOUNTING CYCLE
Key Words, Phrases and Special Terms
CHAPTER 4 CASH AND ACCOUNTS RECEIVABLE
4-1 CASH
4-2 ACCOUNTS RECEIVABLE
Key Words, Phrases and Special Terms
CHAPTER 5 MERCHANDISE INVENTORY
5-1 WHAT IS INVENTORY
5-2 ACQUIRING INVENTORY:WHAT COSTS TOCAPITALIZE
5-3 CARRYING INVENTORY:THE PERPETUAL OR PERIODIC METHOD
5-4 ERRORS IN THE INVENTORY COUNT
5-5 SELLING INVENTORY:WHICH COST
……
CHAPTER 6 INVESTMENTS IN EQUITY
CHAPTER 7 PLANT ASSETS AND
CHAPTER 8 CURRENT LIABILITIES AND CONTINGENCIES
CHAPTER 9 LONG-TERM LIABILITIES
CHAPTER 10 OWNER'S EQUITY PARTNERSHIP
CHAPTER 11 OWNER'S EQUITY
CHAPTER 12 STATEMENT OF CASH
CHAPTER 13 USING FINANCIAL STATEMENT INFORMATION
CHAPTER 14 ACCOUNTING IN THE 21ST CENTURY
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