图书介绍
会计英语pdf电子书版本下载
- 李爽，白蔚秋主编 著
- 出版社： 北京：中国财政经济出版社
- ISBN：7500551592
- 出版时间：2001
- 标注页数：457页
- 文件大小：11MB
- 文件页数：470页
- 主题词：
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图书目录
CHAPTER 1 AN OVERVIEW OF ACCOUNTING 1
1-1 WHAT IS ACCOUNTING 1
1-2 THE ENVIRONMENT OF FINANCIAL ACCOUNTING 4
1-3 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES 8
1-4 FORMS OF BUSINESS ORGANIZATIONS 16
Key Words,Phrases and Special Terms 18
CHAPTER 2 FINANCIAL STATEMENTS 22
2-1 THE BALANCE SHEET 22
2-2 ACCOUNTING EQUATION 30
2-3 TRANSACTIONS AND THE ACCOUNTING EQUATION 31
2-4 THE INCOME STATEMENT 33
2-5 THE STATEMENT OF RETAINED EARNINGS 35
2-6 THE STATEMENT OF CASH FLOWS 36
2-7 THE RELATIONSHIPS AMONG THE FINANCIAL STATEMENTS 37
Key Words,Phrases and Special Terms 39
CHAPTER 3 ACCOUNTING CYCLE 42
3-1 THE LEDGER 42
3-2 DOUBLE-ENTRY ACCOUNTING 45
3-3 THE JOURNAL 46
3-4 ADJUSTING ENTRIES 53
3-5 CLOSING ENTRIES AND THE CLOSING PROCESS 59
3-6 THE COMPLETE ACCOUNTING CYCLE 64
Key Words,Phrases and Special Terms 65
CHAPTER 4 CASH AND ACCOUNTS RECEIVABLE 68
4-1 CASH 68
4-2 ACCOUNTS RECEIVABLE 77
Key Words,Phrases and Special Terms 85
CHAPTER 5 MERCHANDISE INVENTORY 88
5-1 WHAT IS INVENTORY 88
5-2 ACQUIRING INVENTORY:WHAT COSTS TO CAPITALIZE 89
5-3 CARRYING INVENTORY:THE PERPETUAL OR PERIODIC METHOD 94
5-4 ERRORS IN THE INVENTORY COUNT 97
5-5 SELLING INVENTORY:WHICH COST FLOW ASSUMPTION 99
5-6 ENDING INVENTORY:APPLYING THE LOWER-OF-COST-OR-MARKET RULE 105
5-7 ESTIMATING INVENTORIES 106
Key Words,Phrases and Special Terms 108
CHAPTER 6 INVESTMENTS IN EQUITY SECURITIES 110
6-1 EQUITY SECURITIES CLASSIFIED AS CURRENT 110
6-2 TRADING AND AVAILABLE-FOR-SALE SECURITIES 111
6-3 LONG—TERM EQUITY INVESTMENTS 119
Key Words,Phrases and Special Terms 129
CHAPTER 7 PLANT ASSETS AND DEPRECIATION 131
7-1 MAJOR CATEGORIES OF PLANT ASSETS 131
7-2 ACQUISITION 132
7-3 COST ALLOCATION—DEPRECIATION 135
7-4 DISPOSAL 141
7-5 INTANGIBLE ASSETS 144
7-6 NATURAL RESOURCES 148
Key Words,Phrases and Special Terms 150
CHAPTER 8 CURRENT LIABILITIES AND CONTINGENCIES 152
8-1 WHAT IS THE DEFINITION OF A CURRENT LIABILITY 152
8-2 DETERMINABLE CURRENT LIABILITIES 152
8-3 ESTIMATED LIABILITIES 158
8-4 CONTINGENCIES 158
8-5 COMMITMENTS 161
Key Words,Phrases and Special Terms 161
CHAPTER 9 LONG-TERM LIABILITIES 162
9-1 WHAT IS THE DEFINITION OF A LONG-TERM LIABILITY 162
9-2 LONG-TERM NOTES PAYABLE 162
9-3 BONDS PAYABLE 163
9-4 LEASES 171
Key Words,Phrases and Special Terms 173
CHAPTER 10 OWNER'S EQUITY—PARTNERSHIP 175
10-1 WHAT IS A PARTNERSHIP 175
10-2 SIGNIFICANT FEATURES OF A PARTNERSHIP 175
10-3 THE TYPES OF PARTNERSHIPS 177
10-4 ACCOUNTING PRACTICES IN PARTNERSHIPS 178
10-5 ALLOCATING PARTNERSHIP NET INCOME AMONG THE PARTNERS 182
10-6 ADMISSION OF A NEW PARTNER 187
10-7 LIQUIDATION OF A PARTNERSHIP 191
Key Words,Phrases and Special Terms 194
CHAPTER 11 OWNER'S EQUITY—CORPORATION 195
11-1 WHAT IS A CORPORATION 195
11-2 SIGNIFICANT FEATURES OF A CORPORATION 195
11-3 FORMATION OF A CORPORATION 197
11-4 ACCOUNTING FOR STOCKHOLDERS'EQUITY 200
11-5 ACCOUNTING FOR COMMON STOCK AND PREFERRED STOCK ISSUANCE 204
11-6 RETAINED EARNINGS 208
11-7 STOCK OPTIONS 213
Key Words,Phrases and Special Terms 214
CHAPTER 12 STATEMENT OF CASH FLOWS 216
12-1 A GENERAL DESCRIPTION OF THE STATEMENT OF CASH FLOWS 216
12-2 HOW THE STATEMENT OF CASH FLOWS CAN BE USED 222
12-3 DERIVING CASH FLOW FROM ACCRUAL FINANCIAL STATEMENTS 224
12-4 THE COMPLETE STATEMENT OF CASH FLOWS 233
Key Words,Phrases and Special Terms 236
CHAPTER 13 USING FINANCIAL STATEMENT INFORMATION 238
13-1 CONTROL AND PREDICTION 238
13-2 ANALYZING THE FINANCIAL STATEMENTS 240
13-3 ANALYZING FINANCIAL RATIOS 249
13-4 CASH FLOW ANALYSIS 252
Key Words,Phrases and Special Terms 254
CHAPTER 14 ACCOUNTING IN THE 21ST CENTURY 256
14-1 E—COMMERCE AND WEB—TRUST 256
14-2 INFORMATION SYSTEMS AUDITING 261
Key Words,Phrases and Special Terms 269
第一章 总论 271
第二章 财务报表 284
第三章 会计循环 297
第四章 现金和应收账款 315
第五章 商品存货 329
第六章 权益性证券投资 344
第七章 固定资产及其折旧 358
第八章 流动负债和或有事项 373
第九章 长期负债 381
第十章 业主权益——合伙企业 390
第十一章 业主权益——公司 405
第十二章 现金流量表 420
第十三章 财务报表信息的使用 436
第十四章 二十一世纪的会计 448