管理学 类型
可以朗读 语音朗读
236千字 字数
2016-02-01 发行日期
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主编推荐语

详解会计专业英语知识。

内容简介

本书主要包括10个教学单元，每个单元均包含学习目标、 正文、词汇和课后练习4个部分，所选内容涵盖会计概论，公认会计原则，会计等式与复式记账，会计循环，资产，负债，所有者权益，收入和费用，资产负 债表、损益表和现金流量表，财务报表分析等。另外，在书后还附有参考答案和课文参考译文。

目录

  • 扉页
  • 版权页
  • 目录
  • 内容提要
  • 第2版前言
  • Unit 1 Introduction of Accounting
  • Learning Objectives
  • 1.1 The Role of Accounting in Business
  • 1.1.1 The Nature and Function of Accounting
  • 1.1.2 The Division of Accounting
  • 1.2 Accounting Ethics
  • Important Words and Terms
  • Exercises
  • Unit 2 Some of Generally Accepted Accounting Principles
  • Learning Objectives
  • 2.1 Accounting Concept
  • 2.2 Accounting Pricile
  • Important Words and Terms
  • Exercises
  • Unit 3 Accounting Equation and Double-Entry System
  • Learning Objectives
  • 3.1 Accounting Equation
  • 3.2 Accounting Elements
  • 3.3 Accounting Elements in the Accounting Equation
  • 3.4 T-account
  • 3.5 Double-entry System
  • Important Words and Terms
  • Exercises
  • Unit 4 Accounting Cycle
  • Learning Objectives
  • 4.1 Identify Transactions to be Recorded
  • 4.2 Journalizing
  • 4.2.1 Journal
  • 4.2.2 Types of Journal
  • 4.2.3 Advantages of Using Journal
  • 4.3 Posting from Journal to Ledger
  • 4.3.1 General Ledger
  • 4.3.2 Subsidiary Ledger
  • 4.3.3 Posting
  • 4.3.4 Accounts after Posting
  • 4.4 Preparing Unadjusted Trial Balance
  • 4.4.1 Accounting Basis
  • 4.4.2 Adjusting Entries
  • 4.4.3 Summary of the Adjusting Process
  • 4.5 The Adjusted Trial Balance
  • 4.5.1 Preparing the Financial Statements from the Adjusted Trial Balance
  • 4.5.2 Accounting Work Sheet
  • 4.6 Closing
  • 4.6.1 Procedures of Closing an Account
  • 4.6.2 Post-closing Trial Balance
  • 4.7 Summary of Accounting Cycle
  • Important Words and Terms
  • Exercises
  • Unit 5 Assets
  • Learning Objectives
  • 5.1 Current Assets
  • 5.1.1 Cash at Bank
  • 5.1.2 Receivable
  • 5.1.3 Inventory
  • 5.2 Fixed Assets
  • 5.2.1 Measuring the cost of Property, Plant and Equipment
  • 5.2.2 Depreciability of Fixed Assets
  • 5.3 Intangible Assets
  • Important Words and Terms
  • Exercises
  • Unit 6 Liabilities
  • Learning Objectives
  • 6.1 Current Liabilities
  • 6.1.1 Short–term Bills （notes） and Accounts Payable
  • 6.1.2 Accrued Expenses
  • 6.1.3 Unearned Revenues
  • 6.1.4 Current Maturities of Long-term Debts
  • 6.1.5 Contingent Liabilities
  • 6.2 Long-term Liabilities
  • 6.2.1 Long-term Loans Payable
  • 6.2.2 Long-term Accounts Payable
  • 6.2.3 Bonds （debentures） Payable
  • Important Words and Terms
  • Exercises
  • Unit 7 Owner's Equity
  • Learning Objectives
  • 7.1 Paid-up Capital
  • 7.1.1 Ordinary Shares （Common Stock）
  • 7.1.2 Preference Shares （Preferred Stock）
  • 7.2 Retained Profits Earned from the Customers
  • Important Words and Terms
  • Exercises
  • Unit 8 Revenue and Expense
  • Learning Objectives
  • 8.1 Revenue
  • 8.1.1 The Concept of Revenue
  • 8.1.2 The Characteristics of Revenue
  • 8.1.3 Trade and Cash Discounts
  • 8.1.4 Sales for Cash
  • 8.1.5 Sales on Credit
  • 8.2 Expense
  • 8.2.1 The Concept of Expense
  • 8.2.2 The Characteristics of the Expense
  • 8.2.3 The Classification of Expense
  • Important Words and Terms
  • Exercises
  • Unit 9 Balance Sheet, Income Statement and Cash Flows Statement
  • Learning Objectives
  • 9.1 Balance Sheets
  • 9.1.1 Purpose of a Balance Sheet
  • 9.1.2 Format of a Balance Sheet
  • 9.1.3 Advantages and Limitations of a Balance Sheet
  • 9.2 Income Statements
  • 9.2.1 The Function of an Income Statement
  • 9.2.2 A Single-step Income Statement
  • 9.2.3 A Multiple-step Income Statement
  • 9.3 The role of a Cash Flow Statement
  • 9.3.1 Meaning of “Cash Flows”
  • 9.3.2 Importance of a Cash Flow Statement
  • 9.3.3 Categories of Cash Flows
  • 9.3.4 Direct and Indirect Methods of Reporting
  • 9.3.5 Conclusion of a Cash Flow Statement
  • Important Words and Terms
  • Exercises
  • Unit 10 Financial Statement Analysis
  • Learning Objectives
  • 10.1 Measuring the Ability to Pay Current Liabilities
  • 10.1.1 Current Ratio
  • 10.1.2 Acid-test Ratio
  • 10.2 Measuring the Company's Ability to Sell Inventory and Collect Receivables
  • 10.2.1 Inventory Turnover
  • 10.2.2 Accounts Receivable Turnover
  • 10.3 Measuring the Ability to Pay Long-term Debt
  • 10.3.1 Debt Ratio
  • 10.3.2 Times-Interest-Earned Ratio （Interest Cover）
  • 10.4 Measuring Profitability
  • 10.4.1 Rate of Return on Net Sales （or Profit Margin）
  • 10.4.2 Rate of Return on Total Assets
  • 10.4.3 Rate of Return on Ordinary Shareholders' Equity
  • 10.4.4 Earnings Per Share
  • Important Words and Terms
  • Exercises
  • Appendix Ⅰ 参考答案
  • Appendix Ⅱ 课文参考译文
  • 第1单元 会计概论
  • 第2单元 公认会计原则
  • 第3单元 会计等式和复式记账
  • 第4单元 会计循环
  • 第5单元 资产
  • 第6单元 负债
  • 第7单元 所有者权益
  • 第8单元 收入和费用
  • 第9单元 资产负债表、损益表和现金流量表
  • 第10单元 财务报表分析
  • 参考文献
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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。