西方会计 双语教程PDF电子书下载

模块一 西方会计概论 2

Module 1 Basic Knowledge of Western Accounting 3

任务1.1认识会计 2

Task 1.1 Know the Accounting 3

任务1.2比较西方会计模式 18

Task 1.2 Compare Western Accounting 19

模块二 会计循环 38

Module 2 Accounting Cycle 39

任务2.1认识会计循环 38

Task 2.1 Know the Accounting Cycle 39

任务2.2在日记账中记录企业交易 42

Task 2.2 Record Transactions in the Journal 43

任务2.3从日记账过入分类账 48

Task 2.3 Post from Journal to Ledger 49

任务2.4调整分录 52

Task 2.4 Adjust Entries 53

任务2.5编制试算平衡表 60

Task 2.5 Prepare Trial Balance 61

模块三 会计要素 70

Module 3 Accounting Elements 71

任务3.1内部控制现金 70

Task 3.1 Internal Controls for Cash 71

任务3.2处理坏账 76

Task 3.2 Treat the Account for Uncollectible 77

任务3.3计算存货成本 86

Task 3.3 Compute the Inventory Amounts 87

任务3.4处理固定资产的折旧 100

Task 3.4 Treat the Depreciation of Fixed Assets 101

任务3.5处理负债 114

Task 3.5 Treat the Liability 115

任务3.6认识所有者权益 126

Task 3.6 Know the Owner’s Equity 127

任务3.7处理收入与开支的会计 152

Task 3.7 Treat the Account of Revenue and Expense 153

模块四 财务报表及财务分析 164

Module 4 Financial Statements 165

任务4.1编制资产负债表 164

Task 4.1 Prepare the Balance Sheet 165

任务4.2编制利润表 176

Task 4.2 Prepare the Income Statement 177

任务4.3编制留存收益表 186

Task 4.3 Prepare the Retained Earning Statement 187

任务4.4编制现金流量表 188

Task 4.4 Prepare the Statement of Cash Flow 189

任务4.5分析财务报表 202

Task 4.5 Analyze Financial Statement 203

能力训练题和答案 224

Ability Training and Keys to the Questions 224

【Ability Training】—Module 1 224

【Ability Training】—Module 2 227

【Ability Training】—Module 3 232

【Ability Training】—Module 4 241

Keys to the Questions 246

附录Ⅰ 企业会计准则——基本准则 255

Appendix Ⅰ PRC GAAP—Basic standard 259

附录Ⅱ 常用词汇 265

Appendix Ⅱ Useful words and expressions 265

参考文献 275