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會(huì)計(jì)學(xué)專業(yè)新企業(yè)會(huì)計(jì)準(zhǔn)則系列教材會(huì)計(jì)審計(jì)專業(yè)英語(第4版)/賀欣 版權(quán)信息
- ISBN:9787111625742
- 條形碼:9787111625742 ; 978-7-111-62574-2
- 裝幀:一般膠版紙
- 冊(cè)數(shù):暫無
- 重量:暫無
- 所屬分類:>>
會(huì)計(jì)學(xué)專業(yè)新企業(yè)會(huì)計(jì)準(zhǔn)則系列教材會(huì)計(jì)審計(jì)專業(yè)英語(第4版)/賀欣 本書特色
本書與當(dāng)前國際會(huì)計(jì)協(xié)調(diào)發(fā)展的趨勢(shì)相適應(yīng),突出國際會(huì)計(jì)審計(jì)準(zhǔn)則的*新進(jìn)展。全書共分為五個(gè)部分,分別介紹了會(huì)計(jì)的基本概念和基本程序,國際會(huì)計(jì)準(zhǔn)則下財(cái)務(wù)會(huì)計(jì)的基本處理方法,國際上常用的成本與管理會(huì)計(jì)方法,國際會(huì)計(jì)的內(nèi)容及國際會(huì)計(jì)的協(xié)調(diào)發(fā)展,以及*新的國際審計(jì)準(zhǔn)則下的審計(jì)基本框架。本書內(nèi)容全面,使會(huì)計(jì)審計(jì)工作人員和財(cái)經(jīng)專業(yè)的學(xué)生既能了解國際會(huì)計(jì)審計(jì)*新發(fā)展,又能熟練掌握會(huì)計(jì)審計(jì)英語。每章分別設(shè)有案例和知識(shí)擴(kuò)展,以引導(dǎo)學(xué)生深入思考。
會(huì)計(jì)學(xué)專業(yè)新企業(yè)會(huì)計(jì)準(zhǔn)則系列教材會(huì)計(jì)審計(jì)專業(yè)英語(第4版)/賀欣 內(nèi)容簡(jiǎn)介
本書與當(dāng)前靠前會(huì)計(jì)協(xié)調(diào)發(fā)展的趨勢(shì)相適應(yīng),突出靠前會(huì)計(jì)審計(jì)準(zhǔn)則的*新進(jìn)展。全書共分為五個(gè)部分,分別介紹了會(huì)計(jì)的基本概念和基本程序,靠前會(huì)計(jì)準(zhǔn)則下財(cái)務(wù)會(huì)計(jì)的基本處理方法,靠前上常用的成本與管理會(huì)計(jì)方法,靠前會(huì)計(jì)的內(nèi)容及靠前會(huì)計(jì)的協(xié)調(diào)發(fā)展,以及*新的靠前審計(jì)準(zhǔn)則下的審計(jì)基本框架。本書內(nèi)容全面,使會(huì)計(jì)審計(jì)工作人員和財(cái)經(jīng)專業(yè)的學(xué)生既能了解靠前會(huì)計(jì)審計(jì)*新發(fā)展,又能熟練掌握會(huì)計(jì)審計(jì)英語。每章分別設(shè)有案例和知識(shí)擴(kuò)展,以引導(dǎo)學(xué)生深入思考。
會(huì)計(jì)學(xué)專業(yè)新企業(yè)會(huì)計(jì)準(zhǔn)則系列教材會(huì)計(jì)審計(jì)專業(yè)英語(第4版)/賀欣 目錄
前言
Part 1Accounting Principle會(huì)計(jì)原理
Chapter 1Accounting and Its Environment會(huì)計(jì)與環(huán)境
小案例Mini Case
正文Text
11Nature and Content of Accounting
12Objectives of Financial Reporting
13Underlying Assumptions
14Accounting Basis
核心詞匯Core Words and Expressions
知識(shí)擴(kuò)展More Knowledge
問答題Questions
Chapter 2Accounting Concepts and Principles會(huì)計(jì)概念與原則
小案例Mini Case
正文Text
21Qualitative Characteristics of Useful Accounting Information
22Elements of the Financial Statements
23Recognition and Measurement Principles
核心詞匯Core Words and Expressions
知識(shí)擴(kuò)展More Knowledge
問答題Questions
Chapter 3Financial Statements財(cái)務(wù)報(bào)表
小案例Mini Case
正文Text
31Statement of Financial Position
32Statement of Comprehensive Income
33Statement of Changes in Equity
34Statement of Cash Flows
核心詞匯Core Words and Expressions
知識(shí)擴(kuò)展More Knowledge
問答題Questions
練習(xí)題Exercises
Chapter 4The Accounting Cycle會(huì)計(jì)循環(huán)
小案例Mini Case
正文Text
41Accounting Equation and DoubleEntry Bookkeeping
42Accounting Cycle
核心詞匯Core Words and Expressions
知識(shí)擴(kuò)展More Knowledge
問答題Questions
練習(xí)題Exercises
Part 2Financial Accounting財(cái)務(wù)會(huì)計(jì)
Chapter 5Current Assets流動(dòng)資產(chǎn)
小案例Mini Case
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51Cash and Current Receivables
52Inventory
核心詞匯Core Words and Expressions
知識(shí)擴(kuò)展More Knowledge
問答題Questions
練習(xí)題Exercises
Chapter 6Investments,Plant Assets and Intangibles投資、固定資產(chǎn)與無形資產(chǎn)
小案例Mini Case
正文Text
61Investments in Equity and Debt Securities
62Plant Assets and Intangibles
核心詞匯Core Words and Expressions
知識(shí)擴(kuò)展More Knowledge
問答題Questions
練習(xí)題Exercises
Chapter 7Liabilities負(fù)債
小案例Mini Case
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71Current Liabilities
72Bonds Payable and Convertible Bonds
核心詞匯Core Words and Expressions
知識(shí)擴(kuò)展More Knowledge
問答題Questions
練習(xí)題Exercises
Chapter 8Owners Equity所有者權(quán)益
小案例Mini Case
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81Contributed Capital
82Retained Earnings
核心詞匯Core Words and Expressions
知識(shí)擴(kuò)展More Knowledge
問答題Questions
練習(xí)題Exercises
Chapter 9Performance經(jīng)營成果
小案例Mini Case
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91Income
92Expenses
核心詞匯Core Words and Expressions
知識(shí)擴(kuò)展More Knowledge
問答題Questions
練習(xí)題Exercises
Chapter 10Financial Statement Analysis財(cái)務(wù)報(bào)表分析
小案例Mini Case
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101Framework for Financial Statement Analysis
102Techniques of Analysis
103Ratio Analysis
核心詞匯Core Words and Expressions
知識(shí)擴(kuò)展More Knowledge
問答題Questions
練習(xí)題Exercises
Part 3Cost and Management Accounting成本與管理會(huì)計(jì)
Chapter 11An Introduction to Cost terms and Concepts成本術(shù)語與概念介紹
小案例Mini Case
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111Cost Objects and Cost Assignment
112Elements of Cost
113Materials and Labor
114Manufacturing Overheads
核心詞匯Core Words and Expressions
知識(shí)擴(kuò)展More Knowledge
問答題Questions
練習(xí)題Exercises
Chapter 12Costing Systems成本核算系統(tǒng)
小案例Mini Case
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121Job Costing and Process Costing
122Absorption and Marginal Costing
123Activity Based Costing
核心詞匯Core Words and Expressions
知識(shí)擴(kuò)展More Knowledge
問答題Questions
練習(xí)題Exercises
Chapter 13Management Accounting管理會(huì)計(jì)
小案例Mini Case
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131Cost Behavior and CVP Analysis
132Standard Costing and Variance Analysis
133Master Budgets
134Performance Measurement
核心詞匯Core Words and Expressions
知識(shí)擴(kuò)展More Knowledge
問答題Questions
練習(xí)題Exercises
Part 4International Accounting國際會(huì)計(jì)
Chapter 14International Accounting Harmonization國際會(huì)計(jì)協(xié)調(diào)
小案例Mini Case
正文Text
141Advantages of International Accounting Harmonization
142Applicability of International Standards
143Major International Organizations Promoting Accounting Harmonization
核心詞匯Core Words and Expressions
知識(shí)擴(kuò)展More Knowledge
問答題Questions
Chapter 15International Accounting Standards Board國際會(huì)計(jì)準(zhǔn)則理事會(huì)
小案例Mini Case
正文Text
151Organization of International Accounting Standards Board
152Conceptual Framework for Financial Reoprting
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