书籍详情
会计英语
作者：俞雅乖
出版社：四川大学出版社
出版时间：2022-03-01
ISBN：9787569045024
定价：¥45.00
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内容简介
《会计英语》供高等院校会计专业学生使用，旨在帮助会计专业大学生扩大专业词汇量，掌握基本的会计准则，提高专业英语能力。教材既可以作为正式教材循序教学，也可以作为辅助教材供学生课后自学使用。《会计英语》按照我国新的《企业会计准则》和国际会计惯例要求编写，参考了国内外会计专业著作，题材广泛，内容新颖，涵盖概念介绍、会计科目、会计记账方法以及核算原理等。《会计英语》共九章。
作者简介
俞雅乖，女，1976年生，浙江宁波人，政治经济学博士，研究方向为公司财务和环境管理。现为宁波大学商学院教授，硕士研究生导师。1997年在西南农业大学经济贸易学院获学士学位。2000年在西南农业大学经济贸易学院获硕士学位，2009年在四川大学经济学院获博士学位。1997-2001年任教于西南农业大学经济贸易学院。2002年至今任教于宁波大学商学院。2009年9月至12月赴加拿大曼尼托巴大学交流访问。2010年8月至2014年1月于中国社会科学院财经战略研究院博士后流动站完成博士后研究工作，2014年8月至2015年8月赴美国威斯康星大学交流访问。主持***课题2项、博士后特别资助项目1项、博士后面上资助项目1项、省部级课题5项、市厅级课题多项，参与***课题4项。已出版学术专著3本，在《经济学家》《经济地理》《农业经济问题》《国际贸易问题》等杂志上发表文章多篇，同时多篇论文被《人大报刊复印资料》转载。
目录
Chapter 1 The Framework of Financial Accounting
1．1 The concept of accounting
1．1．1 Three perspectives of accounting concept
1．1．2 Information users
1．1．3 Internal users and external users
1．1．4 Four steps of accounting
1．2 The qualitative characteristics of accounting information
1．2．1 Fundamental and enhancing qualitative characteristics
1．2．2 Fundamental qualitative characteristics
1．2．3 Enhancing qualitative characteristics
1．3 The rules of accounting
1．3．1 Accounting assumptions
1．3．2 Accounting principles
1．3．3 Accrual basis accounting and cash basis accounting
1．4 The accounting elements
1．4．1 Accounting elements to describe financial position
1．4．2 Accounting elements to describe operating results
1．5 The financial statements
1．5．1 Complete set of financial statements
1．5．2 Statement of financial position
1．5．3 Statement of profit or loss and other comprehensive income
1．5．4 Statement of changes in equity for the reporting period
1．5．5 Statement of cash flows
1．5．6 Notes
1．5．7 Comparative statements
……
Chapter 2 The Forms of Organization
Chapter 3 The Accounting Cycle-During the Period
Chapter 4 The Accounting Cycle-End of the Period
Chapter 5 Corporations-Share Capital and Retained Earnings
Chapter 6 Corporations-Dividends and Equity Analysis
Chapter 7 The Income Statement and the Statement of Changes in Equity
Chapter 8 The Statement of Financial Position and the Statement of Cash Flows
Chapter 9 Financial Statement Analysis Flows
References
后记
1．1 The concept of accounting
1．1．1 Three perspectives of accounting concept
1．1．2 Information users
1．1．3 Internal users and external users
1．1．4 Four steps of accounting
1．2 The qualitative characteristics of accounting information
1．2．1 Fundamental and enhancing qualitative characteristics
1．2．2 Fundamental qualitative characteristics
1．2．3 Enhancing qualitative characteristics
1．3 The rules of accounting
1．3．1 Accounting assumptions
1．3．2 Accounting principles
1．3．3 Accrual basis accounting and cash basis accounting
1．4 The accounting elements
1．4．1 Accounting elements to describe financial position
1．4．2 Accounting elements to describe operating results
1．5 The financial statements
1．5．1 Complete set of financial statements
1．5．2 Statement of financial position
1．5．3 Statement of profit or loss and other comprehensive income
1．5．4 Statement of changes in equity for the reporting period
1．5．5 Statement of cash flows
1．5．6 Notes
1．5．7 Comparative statements
……
Chapter 2 The Forms of Organization
Chapter 3 The Accounting Cycle-During the Period
Chapter 4 The Accounting Cycle-End of the Period
Chapter 5 Corporations-Share Capital and Retained Earnings
Chapter 6 Corporations-Dividends and Equity Analysis
Chapter 7 The Income Statement and the Statement of Changes in Equity
Chapter 8 The Statement of Financial Position and the Statement of Cash Flows
Chapter 9 Financial Statement Analysis Flows
References
后记
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