会计英语（第2版）
作者： 刘莹莹，刘鑫
出版时间：2015年7月
出版社：哈尔滨工业大学出版社
- 哈尔滨工业大学出版社
- 9787560347301
- 90089
- 2015年7月
- 未分类
- 未分类
- H31
刘莹莹、刘鑫主编的《会计英语(经济管理类第2版应用型本科院校十二五规划教材)》根据国际企业会计准则体系及会计改革的最新成果编写，共分为10个单元，主要内容包括会计概述、企业组织形式、财务报表、会计循环、流动资产、非流动资产、流动负债、非流动负债、所有者权益和财务报表分析等。每个单元都结合授课对象及本课程的特点对重点内容进行讲解，可培养学生的分析能力和综合运用知识能力。
本书适合应用型本科院校财会专业学生、教师及爱好者学习使用。
Unit One Introduction to Accounting
1.1 Definition of Accounting
1.2 Users and Classifications of Accounting
1.3 Accounting Assumptions and Principles
1.4 Accounting Elements&Accounting Equation
1.5 Recording Business Transactions:Double-Entry System
Exercises
Unit Two Forms of Business Ownership
2.1 Sole Propietorships
2.2 Partnerships
2.3 Corporations
2.4 Sole Proprietorship and Partnership Accounting
2.5 Accounting for Stock Transactions and Dividends
Exercises
Unit Three Financial Statements
3.1 Definition
3.2 Purpose of Financial Statements by Business Entities
3.3 Balance Sheet
3.4 Income Statement
3.5 Retained Earnings Statement
3.6 Cash Flow Statement
3.7 Relationship of Financial Statements
Exercises
Unit Four Accounting Cycle
4.1 Journals & Ledgers
4.2 Trial Balance
4.3 Adjusting Entries
4.4 Closing Entries
4.5 Adjusted Trial Balance
Exercises
Unit Five Current Assets
5.1 Cash and Cash Equivalents
5.2 Accounts Receivable
5.3 Inventory
Exercises
Unit Six Non-Current Assets
6.1 Long-term Investment
6.2 Fixed Assets
6.3 Intangible Assets
Exercises
Unit Seven Current Liabilities
7.1 Conceptual Overview of Liabilities
7.2 Definition and Classification of Current Liabilities
7.3 Accounting for Determinable Current Liabilities
7.4 Accounting for Current Liabilities Dependant on Operating Results
7.5 Accounting for Contingent Liabilities
Exercises
Unit Eight Non-Current Liabilities
8.1 Definition of Non-Current Liabilities
8.2 Time Value of Money
8.3 Bonds Payable
Exercises
Unit Nine Owners'Equity
9.1 Shareholders' Rights and Privileges
9.2 Accounting for Stock Issues
9.3 Treasury Stock
9.4 Retained Earnings
Exercises
Unit Ten Financial Statement Analysis
10.1 Horizontal Analysis
10.2 Vertical Analysis
10.3 Ration Analysis
Exercises
Solution of Exercises
Appendix Causes of International Differences
REFERENCES
