會(huì)計(jì)英語(yǔ)（第二版）
- 所屬分類：
- 作者：
葉建芳、孫紅星 等主編
- 出版社：
復(fù)旦大學(xué)出版社
- ISBN：9787309075670
- 出版日期：2010-10-1
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原價(jià)：
￥38.00元
現(xiàn)價(jià)：￥30.40元
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圖書(shū)簡(jiǎn)介
經(jīng)濟(jì)環(huán)境的開(kāi)放和我國(guó)會(huì)計(jì)準(zhǔn)則與國(guó)際會(huì)計(jì)準(zhǔn)則的接軌，使得會(huì)計(jì)報(bào)表要滿足各類商務(wù)人士閱讀的要求，會(huì)計(jì)人員必須能夠提供完整、規(guī)范的中外文會(huì)計(jì)報(bào)表和相關(guān)財(cái)務(wù)信息。《會(huì)計(jì)英語(yǔ)(第2版)》通過(guò)英語(yǔ)講解會(huì)計(jì)的基本理論、基本方法、并結(jié)合每章的會(huì)計(jì)詞匯學(xué)習(xí)，使讀者全面學(xué)習(xí)會(huì)計(jì)專業(yè)知識(shí)，滿足對(duì)外交流和使用的需要。全書(shū)用語(yǔ)簡(jiǎn)潔規(guī)范，結(jié)構(gòu)設(shè)計(jì)合理，標(biāo)注和表述十分清楚。各章后均附有常用詞匯、自測(cè)題、練習(xí)題和問(wèn)題，并添加備章的中文譯文和相應(yīng)的中文目錄，方便雙語(yǔ)教學(xué)。
目錄
1 An Introduction to Accounting
LEARNING OBJECTIVES
1.1 Accounting is an information system
1.2 Forms of organization
1.3 The framework for the preparation and presentation of financial statements
——The conceptual framework
1.4 Understanding of financial statements
1.5 Accounting and its profession
1.6 Accounting elements and using accounting equation
1.7 Professional ethics in accounting
Vocabulary
Translation of the chapter
Self-Test Questions
Exercises
Problems
Answers to Self-Test Questions
2 Journalizing and Posting Transactions
LEARNING OBJECTIVES
2.1 Economic events and original documents
2.2 T-accounts and debit & credit
2, 3 Joumalizing and posting transactions
2.4 Preparing a trial balance
2.5 Practices in China
Vocabulary
Translation of the chapter
Self-Test Questions
Exercises
Problems
Answers to Self-Test Questions
3 Adjusting and Preparing Financial Statements
LEARNING OBJECTIVES
3.1 The need for adjustments
3.2 Adjusting the accounts
3.3 Adjusted trial balance and preparation of financial statements
3.4 The worksheet
3.5 Closing entries
3.6 Post-closing trial balance
3.7 The accounting cycle summary
3.8 Classification of balance sheet items
3.9 Practices in China
3.10 Using the accounting information —— the current ratio
Vocabulary
Translation of the chapter
Self-Test Questions
Exercises
Problems
Answers to Self-Test Questions
4 Merchandising Activities and Accounting Information Systems
5 Operating Cycle: Cash, Receivables and Sales
6 0aeratin~l Cycle: Cost of Goods Sold and Inventory
7 Investing in Operating Assets
8 Investing in Securities
9 Financing with Debt
