管理学 类型
可以朗读 语音朗读
306千字 字数
2023-11-01 发行日期
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主编推荐语

一本学习会计专业英语的实用参考书。

内容简介

本书以提高读者的英语应用能力为导向，对财务会计的基本知识进行详细介绍，同时涉及成本会计、审计等内容。

全书共10章，主要内容包括会计概述、会计循环、财务报表、流动资产、非流动资产、负债、所有者权益、收入与费用、成本会计、审计等。

本书不仅可以作为高等院校会计学、财务管理、审计学等专业相关课程的教材，也可以作为财务会计人员的自学用书。

目录

  • 版权信息
  • 内容提要
  • 前言
  • Chapter 1 Overview of Accounting
  • Listening Materials
  • Learning Objectives
  • Chapter Mind Map
  • Reading Materials
  • 1.1 Accounting and Accounting Profession
  • 1.2 Accounting Assumptions
  • 1.3 Accounting Principles
  • 1.4 Quality Characteristics of Accounting Information
  • Key Terminologies
  • Review and Discussion Questions
  • Exercises
  • 参考译文
  • Chapter 2 Accounting Cycle
  • Listening Materials
  • Learning Objectives
  • Chapter Mind Map
  • Reading Materials
  • 2.1 Accounting Equation and Double-entry Accounting
  • 2.2 Definition of Accounting Cycle
  • 2.3 Journals and Ledgers
  • 2.4 Adjusting
  • 2.5 Closing Process
  • 2.6 Trial Balance
  • Key Terminologies
  • Review and Discussion Questions
  • Exercises
  • 参考译文
  • Chapter 3 Financial Statements
  • Listening Materials
  • Learning Objectives
  • Chapter Mind Map
  • Reading Materials
  • 3.1 Balance Sheet
  • 3.2 Income Statement
  • 3.3 Cash Flow Statement
  • 3.4 Statement of Changes in Equity
  • 3.5 Notes to Financial Statements
  • Key Terminologies
  • Review and Discussion Questions
  • Exercises
  • 参考译文
  • Chapter 4 Current Assets
  • Listening Materials
  • Learning Objectives
  • Chapter Mind Map
  • Reading Materials
  • 4.1 Monetary Capital
  • 4.2 Receivables
  • 4.3 Inventories
  • Key Terminologies
  • Review and Discussion Questions
  • Exercises
  • 参考译文
  • Chapter 5 Non-current Assets
  • Listening Materials
  • Learning Objectives
  • Chapter Mind Map
  • Reading Materials
  • 5.1 Fixed Assets
  • 5.2 Intangible Assets
  • 5.3 Investments in Securities
  • Key Terminologies
  • Review and Discussion Questions
  • Exercises
  • 参考译文
  • Chapter 6 Liabilities
  • Listening Materials
  • Learning Objectives
  • Chapter Mind Map
  • Reading Materials
  • 6.1 Current Liabilities
  • 6.2 Non-current Liabilities
  • Key Terminologies
  • Review and Discussion Questions
  • Exercises
  • 参考译文
  • Chapter 7 Owner’s Equity
  • Listening Materials
  • Learning Objectives
  • Chapter Mind Map
  • Reading Materials
  • 7.1 Forms of Business Entity
  • 7.2 Owner’s Equity of Corporations
  • Key Terminologies
  • Review and Discussion Questions
  • Exercises
  • 参考译文
  • Chapter 8 Revenue and Expense
  • Listening Materials
  • Learning Objectives
  • Chapter Mind Map
  • Reading Materials
  • 8.1 Revenue
  • 8.2 Expense
  • Key Terminologies
  • Review and Discussion Questions
  • Exercises
  • 参考译文
  • Chapter 9 Cost Accounting
  • Listening Materials
  • Learning Objectives
  • Chapter Mind Map
  • Reading Materials
  • 9.1 Overview of Cost Accounting
  • 9.2 Cost Classification
  • 9.3 Costing Method
  • Key Terminologies
  • Review and Discussion Questions
  • Exercises
  • 参考译文
  • Chapter 10 Auditing
  • Listening Materials
  • Learning Objectives
  • Chapter Mind Map
  • Reading Materials
  • 10.1 Introduction to Auditing
  • 10.2 Auditing Procedure
  • 10.3 Internal Control
  • Key Terminologies
  • Review and Discussion Questions
  • Exercises
  • 参考译文
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出版方

人民邮电出版社

人民邮电出版社是工业和信息化部主管的大型专业出版社，成立于1953年10月1日。人民邮电出版社坚持“立足信息产业、面向现代社会、传播科学知识、服务科教兴国”，致力于通信、计算机、电子技术、教材、少儿、经管、摄影、集邮、旅游、心理学等领域的专业图书出版。