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普通高等教育經(jīng)管類專業(yè)“十三五”規(guī)劃教材會計英語/景剛等 版權(quán)信息
- ISBN：9787302527565
- 條形碼：9787302527565 ; 978-7-302-52756-5
- 裝幀：一般膠版紙
- 冊數(shù)：暫無
- 重量：暫無
- 所屬分類：>
普通高等教育經(jīng)管類專業(yè)“十三五”規(guī)劃教材會計英語/景剛等 本書特色
《會計英語》是一本為會計英語教學(xué)而編寫的專業(yè)基礎(chǔ)教材，內(nèi)容以基礎(chǔ)會計理論、財務(wù)會計為主，介紹了資產(chǎn)、負(fù)債、所有者權(quán)益、收入、費用、利潤的會計處理，同時兼顧財務(wù)報表及審計的主要內(nèi)容。該書共有11章，每章由開篇案例、正文、單詞注釋、拓展閱讀、課后練習(xí)等組成。通過對《會計英語》的學(xué)習(xí)，讀者可以掌握會計學(xué)基本理論、基本方法的英語表達(dá)方式，對拓展會計專業(yè)英文詞匯、提高運用英語處理會計業(yè)務(wù)的能力、閱讀會計專業(yè)英文文獻(xiàn)等大有助益。教材內(nèi)容充實完整，英文習(xí)題豐富齊全，在闡述財務(wù)與會計理論和實務(wù)方法時，既重視基本理論的深度與廣度,又強(qiáng)調(diào)具體實務(wù)的實際操作方法的運用。選用典型的實例，思路清晰，便于理解。教材基本素材選自英語原版教材，但表述形式力求符合中國人的思維習(xí)慣、價值觀念與文化特征，深入淺出、通俗易懂，以適應(yīng)不同層面學(xué)生的學(xué)習(xí)。《會計英語》可作為高等院校本科和高職高專會計、審計、財務(wù)管理等專業(yè)的會計英語課程教材，也可作為廣大財會從業(yè)人員學(xué)習(xí)會計英語的專業(yè)書籍。《會計英語》提供配套課件和習(xí)題答案，下載地址為http://www.tupwk.com.cn/downpage。
普通高等教育經(jīng)管類專業(yè)“十三五”規(guī)劃教材會計英語/景剛等 內(nèi)容簡介
《會計英語》是一本為會計英語教學(xué)而編寫的專業(yè)基礎(chǔ)教材，內(nèi)容以基礎(chǔ)會計理論、財務(wù)會計為主，介紹了資產(chǎn)、負(fù)債、所有者權(quán)益、收入、費用、利潤的會計處理，同時兼顧財務(wù)報表及審計的主要內(nèi)容。該書共有11章，每章由開篇案例、正文、單詞注釋、拓展閱讀、課后練習(xí)等組成。通過對《會計英語》的學(xué)習(xí)，讀者可以掌握會計學(xué)基本理論、基本方法的英語表達(dá)方式，對拓展會計專業(yè)英文詞匯、提高運用英語處理會計業(yè)務(wù)的能力、閱讀會計專業(yè)英文文獻(xiàn)等大有助益。教材內(nèi)容充實完整，英文習(xí)題豐富齊全，在闡述財務(wù)與會計理論和實務(wù)方法時，既重視基本理論的深度與廣度,又強(qiáng)調(diào)具體實務(wù)的實際操作方法的運用。選用典型的實例，思路清晰，便于理解。 教材基本素材選自英語原版教材，但表述形式力求符合中國人的思維習(xí)慣、價值觀念與文化特征，深入淺出、通俗易懂，以適應(yīng)不同層面學(xué)生的學(xué)習(xí)。《會計英語》可作為高等院校本科和高職高專會計、審計、財務(wù)管理等專業(yè)的會計英語課程教材，也可作為廣大財會從業(yè)人員學(xué)習(xí)會計英語的專業(yè)書籍。 《會計英語》提供配套課件和習(xí)題答案，下載地址為http://www.tupwk.com.cn/downpage。
普通高等教育經(jīng)管類專業(yè)“十三五”規(guī)劃教材會計英語/景剛等 目錄
目錄
Chapter 1 Fundamentals of Accounting 1
Spotlight 2
Text 2
1.1 Forms of Enterprise Organization 2
1.2 Two Kinds of Accounting 3
1.3 Accounting Concepts and Principles 4
1.4 Elements of the Financial Statements 5
1.5 The Accounting Equation 6
1.6 Accrual Basis and Cash Basis 6
Core Words 7
Extended Reading 7
Exercises 9
Chapter 2 Transaction 13
Spotlight 14
Text 14
2.1 Transaction 14
2.2 Accounting Elements 15
2.3 Journal Entry 17
2.4 Accrual Accounting 18
2.5 Posting 20
2.6 Trail Balance 22
2.7 Close the Books 23
Core Words 25
Extended Reading 27
Exercises 27
Chapter 3 Receivables 31
Spotlight 32
Text 32
3.1 Variety of Receivables 32
3.2 Account for Uncollectible Account 33
3.3 Measurement of Uncollectible Account 34
3.4 Notes Receivable 35
Core Words 37
Extended Reading 37
Exercises 38
Chapter 4 Inventory and Cost of Goods Sold 41
Spotlight 42
Text 42
4.1 Classifications of Inventory 42
4.2 Inventory and Cost of Goods Sold 42
4.3 Gross Profit 43
4.4 Accounting for Inventory 43
4.5 The Various Inventory Costing Method 44
4.6 Summary of Inventory 46
4.7 Lower-of-Cost-or-Market Rule (LCM) 47
Core Words 47
Extended Reading 48
Exercises 49
Chapter 5 Investment 53
Spotlight 54
Text 55
5.1 Short-term Investments and Long-term Investments 55
5.2 Account for Trading Investment 55
5.3 Account for Available-for-sale Investment 57
Core Words 59
Extended Reading 60
Exercises 61
Chapter 6 Tangible Assets and Intangibles Assets 63
Spotlight 64
Text 65
6.1 Long-lived Assets 65
6.2 Acquisition Cost of Tangible Assets 65
6.3 Capital Expenditures and Expense Spending 66
6.4 Account for Depreciation on Plant Asset 66
6.5 Depreciation Method 67
6.6 Intangible Assets 69
Core Words 72
Extended Reading 73
Exercises 73
Chapter 7 Liabilities 77
Spotlight 78
Text 79
7.1 Current Liabilities 79
7.2 Long-term Liabilities 82
7.3 Other Liabilities 87
Core Words 88
Extended Reading 89
Exercises 90
Chapter 8 Stockholders’ Equity 95
Spotlight 96
Text 97
8.1 Background on Stockholders’ Equity 97
8.2 Classes of Stock 99
8.3 Issuing Stock 100
8.4 Cash Dividends 101
8.5 Stock dividends 101
Core Words 103
Extended Reading 104
Exercises 106
Chapter 9 Revenues and Expenses 109
Spotlight 110
Text 111
9.1 Accrual Basis and Cash Basis 111
9.2 Measurement of Sales Revenue 111
9.3 Merchandise Returns and Allowances 112
9.4 Cash and Trade Discounts 113
9.5 Expenses 114
Core Words 116
Extended Reading 116
Exercises 117
Chapter 10 Financial Statement 121
Spotlight 122
Text 122
10.1 Overview of a Financial Statement 122
10.2 Formats for Financial Statements 123
Core Words 128
Extended Reading 128
Exercises 129
Chapter 11 Auditing 131
Spotlight 132
Text 133
11.1 Audit Framework 133
11.2 Professional Ethics and Codes of Conduct 135
11.3 Standards of Reporting 137
Core Words 139
Extended Reading 140
Exercises 141
Chapter 1 Fundamentals of Accounting 1
Spotlight 2
Text 2
1.1 Forms of Enterprise Organization 2
1.2 Two Kinds of Accounting 3
1.3 Accounting Concepts and Principles 4
1.4 Elements of the Financial Statements 5
1.5 The Accounting Equation 6
1.6 Accrual Basis and Cash Basis 6
Core Words 7
Extended Reading 7
Exercises 9
Chapter 2 Transaction 13
Spotlight 14
Text 14
2.1 Transaction 14
2.2 Accounting Elements 15
2.3 Journal Entry 17
2.4 Accrual Accounting 18
2.5 Posting 20
2.6 Trail Balance 22
2.7 Close the Books 23
Core Words 25
Extended Reading 27
Exercises 27
Chapter 3 Receivables 31
Spotlight 32
Text 32
3.1 Variety of Receivables 32
3.2 Account for Uncollectible Account 33
3.3 Measurement of Uncollectible Account 34
3.4 Notes Receivable 35
Core Words 37
Extended Reading 37
Exercises 38
Chapter 4 Inventory and Cost of Goods Sold 41
Spotlight 42
Text 42
4.1 Classifications of Inventory 42
4.2 Inventory and Cost of Goods Sold 42
4.3 Gross Profit 43
4.4 Accounting for Inventory 43
4.5 The Various Inventory Costing Method 44
4.6 Summary of Inventory 46
4.7 Lower-of-Cost-or-Market Rule (LCM) 47
Core Words 47
Extended Reading 48
Exercises 49
Chapter 5 Investment 53
Spotlight 54
Text 55
5.1 Short-term Investments and Long-term Investments 55
5.2 Account for Trading Investment 55
5.3 Account for Available-for-sale Investment 57
Core Words 59
Extended Reading 60
Exercises 61
Chapter 6 Tangible Assets and Intangibles Assets 63
Spotlight 64
Text 65
6.1 Long-lived Assets 65
6.2 Acquisition Cost of Tangible Assets 65
6.3 Capital Expenditures and Expense Spending 66
6.4 Account for Depreciation on Plant Asset 66
6.5 Depreciation Method 67
6.6 Intangible Assets 69
Core Words 72
Extended Reading 73
Exercises 73
Chapter 7 Liabilities 77
Spotlight 78
Text 79
7.1 Current Liabilities 79
7.2 Long-term Liabilities 82
7.3 Other Liabilities 87
Core Words 88
Extended Reading 89
Exercises 90
Chapter 8 Stockholders’ Equity 95
Spotlight 96
Text 97
8.1 Background on Stockholders’ Equity 97
8.2 Classes of Stock 99
8.3 Issuing Stock 100
8.4 Cash Dividends 101
8.5 Stock dividends 101
Core Words 103
Extended Reading 104
Exercises 106
Chapter 9 Revenues and Expenses 109
Spotlight 110
Text 111
9.1 Accrual Basis and Cash Basis 111
9.2 Measurement of Sales Revenue 111
9.3 Merchandise Returns and Allowances 112
9.4 Cash and Trade Discounts 113
9.5 Expenses 114
Core Words 116
Extended Reading 116
Exercises 117
Chapter 10 Financial Statement 121
Spotlight 122
Text 122
10.1 Overview of a Financial Statement 122
10.2 Formats for Financial Statements 123
Core Words 128
Extended Reading 128
Exercises 129
Chapter 11 Auditing 131
Spotlight 132
Text 133
11.1 Audit Framework 133
11.2 Professional Ethics and Codes of Conduct 135
11.3 Standards of Reporting 137
Core Words 139
Extended Reading 140
Exercises 141
展開全部
普通高等教育經(jīng)管類專業(yè)“十三五”規(guī)劃教材會計英語/景剛等 作者簡介
景剛, 博士在讀, 副教授，在佳木斯大學(xué)任教，主要從事財務(wù)會計、財務(wù)管理教學(xué)工作。主要研究領(lǐng)域：公司治理與企業(yè)價值。著有《成本會計》、《內(nèi)部控制》等專業(yè)教材，并在省級及省級以上刊物發(fā)表學(xué)術(shù)論文2多篇，主持及參與省部級課題十余項。
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