- 科学职教中心
- 9787030468352
- 149218
- 0043174442-4
- 16开
- 2015年6月
- 354
- 管理学
- 工商管理
- F23
- 财务管理、会计
- 本科
本书内容包括会计介绍，会计基础知识(会计恒等式与账户、交易记录、基本会计报表、损益计量、会计循环、分类账与日记账等)，资产、负债、所有者权益的具体核算，财务报表的编制与利用等。
本书不仅可以作为高等院校会计专业本科和其他经济管理类本科“专业英语”课程的教材，也可作为在职会计人员和经济管理人员的自学参考书。
Part One Fundamental Accounting
Chapter 1 An Introduction to Accounting
1.1 The Nature of Accounting
1.2 The History and Development of Accounting
1.3 Users of Accounting Information
1.4 Accounting Profession
1.5 Managerial Accounting and Financial Accounting
1.5.1 Managerial Accounting
1.5.2 Financial Accounting
1.5.3 Managerial Accounting versus Financial Accounting
1.6 Ethics and Accounting
1.6.1 Ethics in Business
1.6.2 Ethics in Your Future Career
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
Reading Material
Assignment
Chapter 2 The Accounting Equation and the Account
2.1 Types of Business Organizations
2.2 The Accounting Equation
2.3 The Effects of Business Transactions on the Accounting Equation
2.4 The Account
2.4.1 The T Accotmt
2.4.2 Management's Use of Accounts
2.4.3 The Ledger
2.4.4 Types of Commonly Used Accounts
2.4.5 Titles of Accounts
Summary of Learning Objectives
Accounting Vocabulary
Notes to the Text
……
Part Tow Financial Accounting
