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会计英语pdf电子书版本下载
- 孙文刚，王莉，牛晓燕主编 著
- 出版社： 济南：山东人民出版社
- ISBN：9787209046411
- 出版时间：2009
- 标注页数：329页
- 文件大小：56MB
- 文件页数：342页
- 主题词：会计－英语
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图书目录
PART ONE:PRINCIPLES OF ACCOUNTING AND THE DOUBLE-ENTRY SYSTEM 3
CHAPTER 1 PRINCIPLES OF ACCOUNTING 3
1.1 Types of Business Organizations 3
1.2 The Role of Accounting in Business 5
1.3 Introduction to Financial Statements 6
1.4 The Framework for the Preparation and Presentation of Financial Statements 9
1.5 The Objective of Financial Statements 10
1.6 Underlying Assumptions 12
1.7 Qualitative Characteristics of Financial Statements 13
1.8 The Elements of Financial Statements 15
1.9 Recognition of the Elements of Financial Statements 16
1.10 Measurement of the Elements of Financial Statements 17
Chapter Review 18
Vocabulary 19
Questions 21
CHAPTER 2 THE ACCOUNTING CYCLE 22
2.1 Accounting Cycle 22
2.2 Analyze Business Transactions 23
2.3 Journalize the Transactions 26
2.4 Post to Ledger Accounts 30
2.5 Prepare a Trial Balance 33
2.6 Journalize and Post Adjusting Entries 34
2.7 Prepare an Adjusted Trial Balance 37
2.8 Prepare Financial Statements 37
2.9 Journalize and Post Closing Entries 40
2.10 Prepare a Post-Closing Trial Balance 42
Chapter Review 43
Vocabulary 44
Exercise 45
PART TWO:RECORDING TRANSACTIONS AND EVENTS 49
CHAPTER 3 CURRENT ASSETS 49
3.1 Cash 49
3.2 Trading Securities 53
3.3 Receivables 55
3.4 Inventory 62
Chapter Review 71
Vocabulary 72
Questions and Exercises 73
CHAPTER 4 NON-CURRENT ASSETS 74
4.1 Nature of Non-Current Assets 74
4.2 Acquisition of Property,Plant and Equipment 75
4.3 Depreciation of Property,Plant and Equipment 75
4.4 Disposal of Fixed Assets 81
4.5 Intangible Assets 83
Chapter Review 86
Vocabulary 87
Exercises 88
CHAPTER 5 LIABILITIES 91
5.1 The Current and Non-Current Liability Distinction 91
5.2 Current Liabilities 91
5.3 Non-Current Liabilities 95
5.4 Provision and Contingent Liabilities 99
Chapter Review 102
Vocabulary 103
Exercises 104
CHAPTER 6 OWNERS'EQUITY 107
6.1 Advantages and Disadvantages of a Corporate Entity 107
6.2 Classification of Shares 109
6.3 Equity in Company 111
6.4 Accounting for Share Issues 114
6.5 Accounting for Retained Earnings 116
6.6 Accounting for Dividend 117
6.7 Accounting for Other Reserves 121
6.8 Accounting for Income Taxes by Companies 122
Chapter Review 123
Vocabulary 124
Exercises 125
PART THREE:PREPARING FINANCIAL STATEMENTS AND INTERPRETATIONS 131
CHAPTER 7 PREPARING FINANCIAL STATEMENTS 131
7.1 Revised Standard on Presentation of Financial Statements:a Joint Project of the FASB and IASB 131
7.2 Statement of Comprehensive Income 134
7.3 Statement of Changes in Equity 138
7.4 Statement of Financial Position 141
7.5 Statement of Cash Flows 146
Chapter Review 154
Vocabulary 155
Questions and Exercises 156
CHAPTER 8 FINANCIAL STATEMENTS INTERPRETATIONS 158
8.1 Standardized Financial Statement for Comparison Purpose 158
8.2 Ratio Computation and Interpretations 163
8.3 Using Financial Statement Information 172
Chapter Review 176
Vocabulary 177
Questions and Exercises 178
PART FOUR:FUNDAMENTALS OF FINANCE 181
CHAPTER 9 OVERVIEW OF FINANCE AND TIME VALUE OF MONEY 181
9.1 Overview of Finance 181
9.2 Time Value of Money 183
9.3 Annual Percentage Rate (APR) and Effective Annual Rate (EAR) 187
9.4 Annuity and Perpetuity 189
Chapter Review 198
Vocabulary 199
Questions and Exercises 200
CHAPTER 10 FINANCIAL MANAGEMENT DECISIONS AND AGENCY PROBLEM 201
10.1 Financial Management Decisions 201
10.2 Role of Financial Manager 203
10.3 Goal of Financial Management 205
10.4 Corporate Governance 206
10.5 Agency Problem and Solving Mechanism 208
Chapter Review 210
Vocabulary 211
Questions 212
CHAPTER 11 INVESTMENT DECISIONS 213
11.1 Major Investment Criteria Used in Capital Budgeting 213
11.2 Important Factors to Consider in Capital Budgeting 225
11.3 Pro Forma Statements and Estimated Cash Flow 231
Chapter Review 234
Vocabulary 236
Questions and Exercises 237
CHAPTER 12 FINANCING DECISIONS 238
12.1 Basic Features of Debt Security and Equity Security 238
12.2 Bond Valuation and Classification 240
12.3 Stock Classification and Valuation 245
12.4 Inflation and Interest Rate 249
Chapter Review 253
Vocabulary 255
Questions and Exercises 257
PART FIVE:AUDITING 261
CHAPTER 13 AN INTRODUCTION TO AUDITING 261
13.1 Definition of Auditing 261
13.2 Classification of Auditing 262
13.3 Other Special Types of Audits 264
13.4 Professional Code of Ethics 264
Chapter Review 267
Vocabulary 268
Case Study 269
CHAPTER 14 THE AUDIT PLANNING 270
14.1 Audit Engagement Process 270
14.2 Duties and Rights of Auditors 272
14.3 Audit Planning 273
14.4 Materiality Level 274
14.5 Risk-based Approach to Auditing 278
14.6 Materiality and Audit Risks 282
14.7 Overview of Audit Process 282
Chapter Review 284
Vocabulary 285
Case Study 286
CHAPTER 15 IMPLEMENTATION OF AUDITING 288
15.1 Nature of Internal Control 288
15.2 Test of Control 291
15.3 Substantive Testing 296
15.4 Audit Sampling 301
Chapter Review 304
Vocabulary 306
Case Study 307
CHAPTER 16 AUDIT REPORT 309
16.1 Audit Report 309
16.2 Unqualified Opinion 310
16.3 Qualified Opinion 313
16.4 Adverse Opinion 313
16.5 Disclaimer Opinion 314
Chapter Review 315
Vocabulary 316
Case Study 317
APPENDIX 318
Table 1 Future Value Factors 318
Table 2 Future Value of Annuity Factors(Ordinary Annuity) 321
Table 3 Present Value Factors 324
Table 4 Present Value of Annuity Factors(Ordinary Annuity) 327