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大学会计英语
大学会计英语

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  • 电子书积分:10 积分如何计算积分?
  • 作 者:陈庆柏,王景仙主编
  • 出 版 社:北京:对外经济贸易大学出版社
  • 出版年份:2011
  • ISBN:9787811349177
  • 页数:240 页
图书介绍:本书主要目的是让学生通过对英美基础会计学的学习,提高自身会计英语水平,本书介绍了基础会计、财务会计、管理会计、银行会计等。
《大学会计英语》目录

Unit 1 Introduction 3

1.1 Basic Accounting Terms 3

1.2 Branches of Accounting 7

1.3 Purpose of Accounting Information 8

1.4 Chief Personnel Involved in Accounting 8

1.5 Historical Development of Accounting 9

Part Two Basics of Financial AccountingUnit 2 Basis and Necessities of Financial Accounting 15

2.1 Definition of Financial Accounting 15

2.2 Financial Accounting Standards Board(FASB) 15

2.3 The Need for Financial Accounting 15

2.4 Accounting Basis 16

Unit 3 Liabilities of Accountants and Accounting Equation 19

3.1 Liabilities of Accountants 19

3.2 Accounting Equation(also known as Balance Sheet Equation) 19

3.3 Classification of Assets and Liabilities 20

Unit 4 Accounting Information and Its Users 25

4.1 Definition of Accounting Information 25

4.2 Classification of Accounting Information 25

4.3 Chief Users of Accounting Information 26

Unit 5 Accounting Concepts,Principles or Conventions 31

5.1 Accounting Concepts 31

5.2 Accounting Principles 32

Unit 6 Financial Statements 39

6.1 Definition of Financial Statements 39

6.2 Major Types of Financial Statements 39

Unit 7 Analysis of Financial Statements 51

7.1 The Need for Analyzing Financial Statements 51

7.2 The Ratios Used for Analyzing Financial Statements 51

Part Three Management Accounting 59

Unit 8 Fundamentals of Management Accounting 59

8.1 Definition of Management Accounting 59

8.2 Importance of Management Accounting 59

8.3 Distinctions between Management Accounting and Financial Accounting 59

8.4 Roles of Management Accountants 60

8.5 Major Factors Causing Changes in Management Accounting 61

8.6 Management Accounting in Service and Non-profit Organizations 61

Unit 9 Cost Accounting 65

9.1 Cost 65

9.2 Approaches to Costing Products or Services 66

9.3 Cost Accounting and Cost Accounting Systems 66

9.4 Break-Even Point and Break-Even Analysis 67

9.5 Cost-Volume-Profit(CVP)Analysis 68

Unit 10 Product Costing 73

10.1 Product Cost 73

10.2 Cost Allocation 73

10.3 Approaches to Allocation of Costs 75

Unit 11 Job and Process Costing Systems 79

11.1 Job Costing 79

11.2 Process Costing 80

11.3 Distinctions between Process Costing and Job Costing 81

Unit 12 Budgeting and Controlling 85

12.1 Budgeting 85

12.2 Controlling 88

Part Four Basics of U.S.Bank AccountingUnit 13 Importance and Reasons for Accurate Accounting Records 95

13.1 Importance of Accurate Accounting Records 95

13.2 Reasons for Banks to Develop Accurate Accounting Information 95

Unit 14 Bank's Basic Accounting Records and Methods 99

14.1 Basic Accounting Records 99

14.2 Bank's Accounting Methods 100

Unit 15 Two Basic Bank Financial Statements 105

15.1 Statement of Condition 105

15.2 Income Statement 108

Unit 16 Performance Measurement Ratios 115

16.1 Return on Assets(ROA) 115

16.2 Return on Equity(ROE) 117

16.3 Capital Ratio 119

16.4 Earnings Per Share(EPS) 119

Unit 17 Impact of Financial Data 123

17.1 Impact on Stockholders 123

17.2 Impact on Regulators 123

17.3 Impact on Other Financial Institutions 124

17.4 Impact on Customers 124

17.5 Impact on Employees 124

Unit 18 Financial Planning of Banks 127

18.1 Budgeting 127

18.2 Monthly Variance Reports 128

18.3 Performance Measurements 129

18.4 Performance Standards 130

Unit 19 Cost Allocation and Pricing of Services 133

19.1 Functional Cost 133

19.2 Cost Allocation 134

19.3 Pricing 134

19.4 Payment of Fees 135

19.5 Account Analysis 135

19.6 Summary of Basic US Bank Accounting 136

Part Five Selected Extensive Reading Materials on Western Accounting1.The Sarbanes—Oxley Act(S-O Act)—The Newest American Accounting Law 143

2.Users of Financial Reports 144

3.The Liability of Accountants 145

4.Major Types of Accounting Specialists 147

5.Financial Misstatements 150

6.Henry W.Bloch:Overcoming Accountant's Block 152

7.A Cultural GAAP 155

8.Budgeting for Success 158

9.An Accounting GAAP 160

10.A New Credit Crunch 163

11.Bringing the Future into Play 170

12.Auditing Here,Consulting over There 176

13.Accounting—or Lapdog?Here's How You'll Know 182

14.Accounting Standards America v the World 186

15.When Figures Lie—A Comment on Accounting Rules 189

16.Types of Accounting Activities in the U.S 192

Key to the Exercises in the Texts 195

References 238

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