经济 类型
可以朗读 语音朗读
369千字 字数
2018-01-01 发行日期
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主编推荐语

本书完整知识体系，培养会计英语实践应用技能，共10章涵盖会计实务中英语运用。

内容简介

本书注重知识体系的完整，突出会计英语实践能力和应用技能的培养，并注意教学内容和教材结构的创新。全书共包括10章，主要内容包括会计概述、会计循环、财务报表、流动资产、非流动资产、负债及所有者权益、收入，成本和费用、成本会计、管理会计、审计，涵盖英语在会计实务中的具体运用。

目录

  • 内容提要
  • 前言
  • Chapter 1 Overview of Accounting
  • Listening Online
  • Learning Objectives
  • 1.1 Accounting and Accounting Profession
  • 1.1.1 Ethics
  • 1.1.2 Accounting Function
  • 1.1.3 Accounting Information Users
  • 1.1.4 Accounting Profession
  • 1.2 Accounting Assumptions
  • 1.2.1 Business Entity
  • 1.2.2 Going-concern
  • 1.2.3 Monetary Unit
  • 1.2.4 Time Period
  • 1.3 Accounting Principles
  • 1.3.1 Accrual Basis
  • 1.3.2 Historical Cost
  • 1.3.3 Realization
  • 1.3.4 Matching
  • 1.3.5 Full Disclosure
  • 1.4 Quality Characteristics of Accounting Information
  • 1.4.1 Relevance
  • 1.4.2 Reliability
  • 1.4.3 Comparability
  • 1.4.4 Materiality
  • Key Terminologies
  • Review and Discussion Questions
  • Exercises
  • 参考译文
  • Chapter 2 Accounting Cycle
  • Listening Online
  • Learning Objectives
  • 2.1 Accounting Equation and Double-entry Accounting
  • 2.1.1 Accounting Equation
  • 2.1.2 Double-entry System
  • 2.2 Accounting Cycle
  • 2.3 Journals
  • 2.4 Ledgers
  • 2.5 Adjusting
  • 2.5.1 Prepaid Expenses
  • 2.5.2 Accrued Expenses
  • 2.5.3 Accrued Revenues
  • 2.5.4 Unearned Revenues
  • 2.6 Closing Process
  • 2.6.1 Temporary and Permanent Accounts
  • 2.6.2 Posting Closing Entries
  • 2.7 Trial Balance
  • 2.7.1 Steps in Preparing a Trial Balance
  • 2.7.2 Searching For and Correcting Errors
  • Key Terminologies
  • Review and Discussion Questions
  • Exercises
  • 参考译文
  • Chapter 3 Financial Statements
  • Listening Online
  • Learning Objectives
  • 3.1 Balance Sheet
  • 3.1.1 Components of Balance Sheet
  • 3.1.2 Form of Balance Sheet
  • 3.2 Income Statement
  • 3.2.1 Components of Income Statement
  • 3.2.2 Form of Income Statement
  • 3.3 Cash Flow Statement
  • 3.3.1 Components of Cash Flow Statement
  • 3.3.2 Preparation of Cash Flow Statement
  • 3.4 Statement of Changes in Equity
  • 3.4.1 Components of Statement of Changes in Equity
  • 3.4.2 Preparation of Statement of Changes in Equity
  • 3.5 Notes to Financial Statements
  • 3.5.1 Accounting Policy
  • 3.5.2 Financial Instruments
  • 3.5.3 Related Party Transactions
  • 3.5.4 Contingencies
  • 3.5.5 Subsequent Events
  • Key Terminologies
  • Review and Discussion Questions
  • Exercises
  • 参考译文
  • Chapter 4 Current Assets
  • Listening Online
  • Learning Objectives
  • 4.1 Monetary Capital
  • 4.1.1 Cash
  • 4.1.2 Management of Cash-bank Reconciliation
  • 4.1.3 Internal Control Over Cash
  • 4.1.4 Petty Cash Fund
  • 4.1.5 Cash Over and Short
  • 4.2 Receivables
  • 4.2.1 Classification of Receivables
  • 4.2.2 Bad Debts
  • 4.2.3 Estimation of Bad Debts
  • 4.3 Inventories
  • 4.3.1 Inventory System
  • 4.3.2 Cost of Inventory Acquired
  • 4.3.3 Ending Inventory Valuation
  • Key Terminologies
  • Review and Discussion Questions
  • Exercises
  • 参考译文
  • Chapter 5 Non-current Assets
  • Listening Online
  • Learning Objectives
  • 5.1 Fixed Assets
  • 5.1.1 Definition and Characteristics of Fixed Assets
  • 5.1.2 Classification of Fixed Assets
  • 5.1.3 Costs of Fixed Assets
  • 5.1.4 Post-Acquisition Expenditures
  • 5.1.5 Depreciation and Impairment
  • 5.1.6 Disposals of Fixed Assets
  • 5.2 Intangible Assets
  • 5.2.1 Definition and Characteristics of Intangible Assets
  • 5.2.2 Main Categories of Intangible Assets
  • 5.2.3 Recognition and Measurement of Intangible Assets
  • 5.2.4 Post-Acquisition Measurement
  • 5.2.5 Disposals of Intangible Assets
  • 5.3 Investments
  • 5.3.1 Objectives of Investment
  • 5.3.2 Types of Securities
  • Key Terminologies
  • Review and Discussion Questions
  • Exercises
  • 参考译文
  • Chapter 6 Liabilities and Owner's Equity
  • Listening Online
  • Learning Objectives
  • 6.1 Current Liabilities
  • 6.1.1 Definition of Current Liabilities
  • 6.1.2 Accounts Payable
  • 6.1.3 Short-term Notes Payable
  • 6.1.4 Unearned Revenue
  • 6.1.5 Short-term Borrowings
  • 6.1.6 Accrued Liabilities
  • 6.1.7 Dividend Payable
  • 6.1.8 Current Portion of Long-term Obligation
  • 6.2 Non-Current Liabilities
  • 6.2.1 Long-Term Borrowings
  • 6.2.2 Bonds Payable
  • 6.2.3 Long-Term Notes Payable
  • 6.2.4 Pension Plans
  • 6.3 Types of Organization
  • 6.3.1 Sole Proprietorship
  • 6.3.2 Partnership
  • 6.3.3 Corporation
  • 6.4 Owner's Equity
  • 6.4.1 Rights of Stockholders
  • 6.4.2 Retained Earnings
  • 6.4.3 Dividend
  • Key Terminologies
  • Review and Discussion Questions
  • Exercises
  • 参考译文
  • Chapter 7 Revenue and Expense
  • Listening Online
  • Learning Objectives
  • 7.1 Revenue
  • 7.1.1 Definition of Revenue
  • 7.1.2 The Earning Process of Revenue
  • 7.1.3 Recognition of Revenue
  • 7.2 Expense
  • 7.2.1 Definition of Expense
  • 7.2.2 Cost VS Expense
  • 7.2.3 Recognition of Expense
  • 7.2.4 Specific Expense Items
  • Key Terminologies
  • Review and Discussion Questions
  • Exercises
  • 参考译文
  • Chapter 8 Cost Accounting
  • Listening Online
  • Learning Objectives
  • 8.1 Overview of Cost Accounting
  • 8.1.1 Definition of Cost Accounting
  • 8.1.2 Features of Cost Accounting
  • 8.1.3 Financial Accounting, Management Accounting and Cost Accounting
  • 8.1.4 Cost Classifications
  • 8.2 Costing Method
  • 8.2.1 Job-Order Costing
  • 8.2.2 Process Costing
  • 8.2.3 Activity Based Costing
  • Key Terminologies
  • Review and Discussion Questions
  • Exercises
  • 参考译文
  • Chapter 9 Management Accounting
  • Listening Online
  • Learning Objectives
  • 9.1 Introduction to Management Accounting
  • 9.1.1 Definition of Management Accounting
  • 9.1.2 Comparison of Financial and Management Accounting
  • 9.1.3 Functions of Management Accounting
  • 9.2 Cost Behavior
  • 9.2.1 Variable Cost
  • 9.2.2 Fixed Cost
  • 9.2.3 Mixed Cost
  • 9.3 Cost-Volume-Profit Analysis
  • 9.3.1 Basic Concept of Cost-Volume-Profit Analysis
  • 9.3.2 Break-Even Analysis
  • 9.3.3 Target Profit Analysis
  • 9.4 Budget and Performance Evaluation
  • 9.4.1 Budget
  • 9.4.2 Performance Evaluation
  • Key Terminologies
  • Review and Discussion Questions
  • Exercises
  • 参考译文
  • Chapter 10 Audit
  • Listening Online
  • Learning Objectives
  • 10.1 Introduction to Audit
  • 10.1.1 Definition of Audit
  • 10.1.2 Types of Audit
  • 10.1.3 Types of Auditors
  • 10.1.4 Componets of Audit Report
  • 10.2 Audit Procedure
  • 10.2.1 Management Assertions
  • 10.2.2 Identify Audit Objectives
  • 10.2.3 Carry Out Audit Specifically
  • 10.3 Internal Control
  • 10.3.1 Definition of Internal Control
  • 10.3.2 Development History of Internal Control
  • 10.3.3 Elements of Internal Control
  • Key Terminologies
  • Review and Discussion Questions
  • Exercises
  • 参考译文
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