- 兰州大学出版社
- 9787311046859
- 87569
- 2015年2月
- 未分类
- 未分类
- H31
张媛媛、李培根主编的《会计学(英文版)》吸收了国内外近几年优秀《会计英语》教材的精华，结合中国国情编写而成。本书在编写的过程中突出了以下特点：首先，以国际会计惯例为依据，本书所依据的会计规范是最新的国际会计准则和我国现行的会计准则，对各项会计业务的处理，以国际会计惯例为主，并介绍了我国现行会计准则和国际会计准则的区别；其次，以会计的基本理论为基础。本书着重论述了会计准则、会计账户、会计分录及会计报表等内容，从理论上讲解各项业务的处理方法，使学生不但知其然，而且知其所以然；最后，注重理论联系实际，本书在加强英语语言基础和提高基本技能的同时，重视培养学生实际应用英语进行交际的能力，并且设计了大量的练习，使学生犹如身临会计英语的使用环境。
本书可以作为高等院校会计专业学生的教材或参考书。同时也可以作为广大会计人员的业务学习读本和培训使用。
Chapter 1 Introduction to Accounting
1.1 The Development of Accounting
1.2 What is Accounting
1.3 Types of Accounting Information
1.4 Users of Accounting Information
1.5 Assumptions of Financial Accounting
1.6 Qualitative Characteristics of Accounting Information
Exercises
Special Words and Terms
Chapter 2 Double Entry Accounting
2.1 Accounts
2.2 The Accounting Equation
2.3 The T-account
Exercises
Special Words and Terms
Chapter 3 Accounting Cycle
3.1 Journals and Ledgers
3.2 Posting Journal Entries to the Ledger Accounts
3.3 The Trial Balance
3.4 Adjusting Entries
Exercises
Special Words and Terms
Chapter 4 Financial Statement
4.1 The Balance Sheet
4.2 The Income Statement
4.3 The Statement of Cash Flow
4.4 Relationships Among the Three Financial Statements
Exercises
Special Words and Terms
Chapter 5 Accounting Information Systems
5.1 Features of an Effective Accounting Information System
5.2 Components of a Computerized Accounting System
5.3 The Three Stages of Data Processing -- A Comparison of Computerized and Manual Accounting System
Exercises
Special Words and Terms
Chapter 6 Current Assets
6.1 Cash and Its Control
6.2 Bank Reconciliation
6.3 Receivable
6.4 Inventory
6.5 Short-term Investment
Exercises
Special Words and Terms
Chapter 7 Plant Assets
7.1 Plant Assets
7.2 Depreciation of Plant Assets
7.3 Intangible Assests
Exercises
Special Words and Terms
Chapter 8 Liabilities
8.1 Current Liabilities
8.2 Non-current Liabilities
Exercises
Special Words and Terms
Chapter 9 Owner'sEquity--Forms of Business Organiz
9.1 Sole Proprietorship
9.2 Partnership
9.3 Corporations
Exercises
Special Words and Terms
Chapter 10 Introduction to Management Accounting
10.1 The Functions
10.2 Management's Use of Accounting Information
10.3 Merchandising versus Manufacturing
10.4 Manufacturing and the Value Chain
10.5 Product Costs
10.6 Inventory Accounts - Materials, Work in Process, and Finished Goods
10.7 Definitions of Key Manufacturing Terms
Exercises
Special Words and Terms
Appendixes
Appendix 1 Reading
Appendix 2 Index of Accounting Standards for Business Enterprises
Appendix 3 Special Words and Terms
References
