书籍详情
会计专业英语
作者：毕鹏，田丽开 主编
出版社：哈尔滨工程大学出版社
出版时间：2012-06-01
ISBN：9787566103802
定价：¥33.00
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内容简介
《高等学校"十二五"规划教材？经济管理类：会计专业英语》以我国最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。《高等学校"十二五"规划教材？经济管理类：会计专业英语》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。
作者简介
暂缺《会计专业英语》作者简介
目录
Part 1 Accounting Introductions会计总论
Unit 1 Accounting and Its Environment会计与会计环境
1.1Nature and Content of Accounting
1.2 Objectives of Financial Reporting Unit 2 Accounting Concepts and Basic Conventions会计概念与基本惯例
2.1 Accounting Is an Information System
2.2 Conventions of Accounting Unit 3 Accounting Elements and Accounting Equation会计要素与会计等式
3.1 Accounting Elements
3.2 Accounting Equation Unit 4 Accounts aid Double-entry Bookkeeping System账户与复式记账法
4.1The Account
4.2 Double-entry Bookkeeping System Unit 5 Ledgers and Journals分类账与日记账
5.1Ledgers
5.2 Journals Urut 6 Recording Transactions Illustration记录交易实例
6.1 Illustrative Problem Ⅰ
6.2 Illustrative ProblemⅡ
Unit 7 The Accounting Cycle会计循环
7.1 Fundamentals and Analyze Transactions
7.2 Record the Transactions in Journal
7.3 Post to Ledger Accounts
7.4 Prepare a Trial Balance
7.5 Make Adjusting Entries
7.6 Prepare Financial Statements
7.7 Journalize and Post Closing Entries
7.8 Prepared Closed Trial Balance
Unit 8 Financial Statements财务报表
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财务会计 Urut 9 Assets（I）-Current Assets资产（Ⅰ）-流动资产
9.1 Internal Control and Cash
9.2 Receivables
9.3 Inventory（Ⅰ）
9.4 Inventory（Ⅱ）
Unit 10 Assets（Ⅱ）-Noncurrent Assets资产（Ⅱ）-非流动资产
10.1 Plant and Equipment
10.2 Intangible Assets
10.3 Long-term Investment
Unit 11 Liabilities负债
11.1 Current Liabilities
11.2 Long-term Liabilities
Unit 12 Stockholders' Equity股东权益
12.1 Introduction of Stockholders' Equity
12.2 Stock Urut 13 Performance业绩
13.1 Revenue
13.2 Expenses
Unit 14 Financial Statement Analysis财务报表分析
14.1 Framework for Financial Statement Analysis
14.2 Techniques of Analysis
14.3 Ratio Analysis
Part 3 Cost and Management Accounting成本与管理会计
Unit 15 Costs Analysis成本分析
15.1 Introduction of Cost Accounting
15.2 Cost Behavior
15.3 Cost-volume-profit Analysis Urut 16 Cost Method成本法
16.1 Job Order Costing
16.2 Process Costing
16.3 Activity-based Costing （ABC）
16.4 Standard Costing
Unit 17 Budgeting and Budgeting Control预算及预算控制
17.1 Budgeting and Planning
17.2 The Budgets-setting Process
17.3 Variance and Budgeting Control
参考文献
Unit 1 Accounting and Its Environment会计与会计环境
1.1Nature and Content of Accounting
1.2 Objectives of Financial Reporting Unit 2 Accounting Concepts and Basic Conventions会计概念与基本惯例
2.1 Accounting Is an Information System
2.2 Conventions of Accounting Unit 3 Accounting Elements and Accounting Equation会计要素与会计等式
3.1 Accounting Elements
3.2 Accounting Equation Unit 4 Accounts aid Double-entry Bookkeeping System账户与复式记账法
4.1The Account
4.2 Double-entry Bookkeeping System Unit 5 Ledgers and Journals分类账与日记账
5.1Ledgers
5.2 Journals Urut 6 Recording Transactions Illustration记录交易实例
6.1 Illustrative Problem Ⅰ
6.2 Illustrative ProblemⅡ
Unit 7 The Accounting Cycle会计循环
7.1 Fundamentals and Analyze Transactions
7.2 Record the Transactions in Journal
7.3 Post to Ledger Accounts
7.4 Prepare a Trial Balance
7.5 Make Adjusting Entries
7.6 Prepare Financial Statements
7.7 Journalize and Post Closing Entries
7.8 Prepared Closed Trial Balance
Unit 8 Financial Statements财务报表
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财务会计 Urut 9 Assets（I）-Current Assets资产（Ⅰ）-流动资产
9.1 Internal Control and Cash
9.2 Receivables
9.3 Inventory（Ⅰ）
9.4 Inventory（Ⅱ）
Unit 10 Assets（Ⅱ）-Noncurrent Assets资产（Ⅱ）-非流动资产
10.1 Plant and Equipment
10.2 Intangible Assets
10.3 Long-term Investment
Unit 11 Liabilities负债
11.1 Current Liabilities
11.2 Long-term Liabilities
Unit 12 Stockholders' Equity股东权益
12.1 Introduction of Stockholders' Equity
12.2 Stock Urut 13 Performance业绩
13.1 Revenue
13.2 Expenses
Unit 14 Financial Statement Analysis财务报表分析
14.1 Framework for Financial Statement Analysis
14.2 Techniques of Analysis
14.3 Ratio Analysis
Part 3 Cost and Management Accounting成本与管理会计
Unit 15 Costs Analysis成本分析
15.1 Introduction of Cost Accounting
15.2 Cost Behavior
15.3 Cost-volume-profit Analysis Urut 16 Cost Method成本法
16.1 Job Order Costing
16.2 Process Costing
16.3 Activity-based Costing （ABC）
16.4 Standard Costing
Unit 17 Budgeting and Budgeting Control预算及预算控制
17.1 Budgeting and Planning
17.2 The Budgets-setting Process
17.3 Variance and Budgeting Control
参考文献
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