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会计英语
会计英语

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  • 电子书积分:12 积分如何计算积分?
  • 作 者:孙文刚,王莉,牛晓燕主编
  • 出 版 社:济南:山东人民出版社
  • 出版年份:2009
  • ISBN:9787209046411
  • 页数:329 页
图书介绍:本书涉及会计学各领域,包括财政会计、管理与成本会计、审计学、财务报表分析和税务学。明确而简洁,并附有解释和用法说明,因此本教材既能让初学者迅速掌握要领,又能为专业人员使用。
《会计英语》目录
标签:主编 会计

PART ONE:PRINCIPLES OF ACCOUNTING AND THE DOUBLE-ENTRY SYSTEM 3

CHAPTER 1 PRINCIPLES OF ACCOUNTING 3

1.1 Types of Business Organizations 3

1.2 The Role of Accounting in Business 5

1.3 Introduction to Financial Statements 6

1.4 The Framework for the Preparation and Presentation of Financial Statements 9

1.5 The Objective of Financial Statements 10

1.6 Underlying Assumptions 12

1.7 Qualitative Characteristics of Financial Statements 13

1.8 The Elements of Financial Statements 15

1.9 Recognition of the Elements of Financial Statements 16

1.10 Measurement of the Elements of Financial Statements 17

Chapter Review 18

Vocabulary 19

Questions 21

CHAPTER 2 THE ACCOUNTING CYCLE 22

2.1 Accounting Cycle 22

2.2 Analyze Business Transactions 23

2.3 Journalize the Transactions 26

2.4 Post to Ledger Accounts 30

2.5 Prepare a Trial Balance 33

2.6 Journalize and Post Adjusting Entries 34

2.7 Prepare an Adjusted Trial Balance 37

2.8 Prepare Financial Statements 37

2.9 Journalize and Post Closing Entries 40

2.10 Prepare a Post-Closing Trial Balance 42

Chapter Review 43

Vocabulary 44

Exercise 45

PART TWO:RECORDING TRANSACTIONS AND EVENTS 49

CHAPTER 3 CURRENT ASSETS 49

3.1 Cash 49

3.2 Trading Securities 53

3.3 Receivables 55

3.4 Inventory 62

Chapter Review 71

Vocabulary 72

Questions and Exercises 73

CHAPTER 4 NON-CURRENT ASSETS 74

4.1 Nature of Non-Current Assets 74

4.2 Acquisition of Property,Plant and Equipment 75

4.3 Depreciation of Property,Plant and Equipment 75

4.4 Disposal of Fixed Assets 81

4.5 Intangible Assets 83

Chapter Review 86

Vocabulary 87

Exercises 88

CHAPTER 5 LIABILITIES 91

5.1 The Current and Non-Current Liability Distinction 91

5.2 Current Liabilities 91

5.3 Non-Current Liabilities 95

5.4 Provision and Contingent Liabilities 99

Chapter Review 102

Vocabulary 103

Exercises 104

CHAPTER 6 OWNERS'EQUITY 107

6.1 Advantages and Disadvantages of a Corporate Entity 107

6.2 Classification of Shares 109

6.3 Equity in Company 111

6.4 Accounting for Share Issues 114

6.5 Accounting for Retained Earnings 116

6.6 Accounting for Dividend 117

6.7 Accounting for Other Reserves 121

6.8 Accounting for Income Taxes by Companies 122

Chapter Review 123

Vocabulary 124

Exercises 125

PART THREE:PREPARING FINANCIAL STATEMENTS AND INTERPRETATIONS 131

CHAPTER 7 PREPARING FINANCIAL STATEMENTS 131

7.1 Revised Standard on Presentation of Financial Statements:a Joint Project of the FASB and IASB 131

7.2 Statement of Comprehensive Income 134

7.3 Statement of Changes in Equity 138

7.4 Statement of Financial Position 141

7.5 Statement of Cash Flows 146

Chapter Review 154

Vocabulary 155

Questions and Exercises 156

CHAPTER 8 FINANCIAL STATEMENTS INTERPRETATIONS 158

8.1 Standardized Financial Statement for Comparison Purpose 158

8.2 Ratio Computation and Interpretations 163

8.3 Using Financial Statement Information 172

Chapter Review 176

Vocabulary 177

Questions and Exercises 178

PART FOUR:FUNDAMENTALS OF FINANCE 181

CHAPTER 9 OVERVIEW OF FINANCE AND TIME VALUE OF MONEY 181

9.1 Overview of Finance 181

9.2 Time Value of Money 183

9.3 Annual Percentage Rate (APR) and Effective Annual Rate (EAR) 187

9.4 Annuity and Perpetuity 189

Chapter Review 198

Vocabulary 199

Questions and Exercises 200

CHAPTER 10 FINANCIAL MANAGEMENT DECISIONS AND AGENCY PROBLEM 201

10.1 Financial Management Decisions 201

10.2 Role of Financial Manager 203

10.3 Goal of Financial Management 205

10.4 Corporate Governance 206

10.5 Agency Problem and Solving Mechanism 208

Chapter Review 210

Vocabulary 211

Questions 212

CHAPTER 11 INVESTMENT DECISIONS 213

11.1 Major Investment Criteria Used in Capital Budgeting 213

11.2 Important Factors to Consider in Capital Budgeting 225

11.3 Pro Forma Statements and Estimated Cash Flow 231

Chapter Review 234

Vocabulary 236

Questions and Exercises 237

CHAPTER 12 FINANCING DECISIONS 238

12.1 Basic Features of Debt Security and Equity Security 238

12.2 Bond Valuation and Classification 240

12.3 Stock Classification and Valuation 245

12.4 Inflation and Interest Rate 249

Chapter Review 253

Vocabulary 255

Questions and Exercises 257

PART FIVE:AUDITING 261

CHAPTER 13 AN INTRODUCTION TO AUDITING 261

13.1 Definition of Auditing 261

13.2 Classification of Auditing 262

13.3 Other Special Types of Audits 264

13.4 Professional Code of Ethics 264

Chapter Review 267

Vocabulary 268

Case Study 269

CHAPTER 14 THE AUDIT PLANNING 270

14.1 Audit Engagement Process 270

14.2 Duties and Rights of Auditors 272

14.3 Audit Planning 273

14.4 Materiality Level 274

14.5 Risk-based Approach to Auditing 278

14.6 Materiality and Audit Risks 282

14.7 Overview of Audit Process 282

Chapter Review 284

Vocabulary 285

Case Study 286

CHAPTER 15 IMPLEMENTATION OF AUDITING 288

15.1 Nature of Internal Control 288

15.2 Test of Control 291

15.3 Substantive Testing 296

15.4 Audit Sampling 301

Chapter Review 304

Vocabulary 306

Case Study 307

CHAPTER 16 AUDIT REPORT 309

16.1 Audit Report 309

16.2 Unqualified Opinion 310

16.3 Qualified Opinion 313

16.4 Adverse Opinion 313

16.5 Disclaimer Opinion 314

Chapter Review 315

Vocabulary 316

Case Study 317

APPENDIX 318

Table 1 Future Value Factors 318

Table 2 Future Value of Annuity Factors(Ordinary Annuity) 321

Table 3 Present Value Factors 324

Table 4 Present Value of Annuity Factors(Ordinary Annuity) 327

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