图书介绍
会计英语pdf电子书版本下载
- 白蔚秋著 著
- 出版社： 大连：大连出版社
- ISBN：9787806849071
- 出版时间：2010
- 标注页数：195页
- 文件大小：26MB
- 文件页数：206页
- 主题词：会计－英语－成人教育：高等教育－教材
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图书目录
Chapter 1 Accounting and Business Organization 1
1.1 Types of Businesses 1
1.2 Types of Business Organizations 1
1.3 The Role of Accounting in Business 2
1.4 Profession of Accounting 2
1.5 Generally Accepted Accounting Principles 3
1.6 Accounting Equation 3
1.7 Financial Statements and Interrelationships among Them 4
参考译文 9
Chapter 2 Analyzing Transactions 14
2.1 Using Accounts to Record Transactions 14
2.2 Journal 16
2.3 Double-Entry Accounting System 17
2.4 Posting Journal Entries to Accounts 17
2.5 Trial Balance 17
参考译文 21
Chapter 3 Adjusting Process 26
3.1 Types of Accounts Requiring Adjustment 26
3.2 Adjusting Entries 27
3.3 Summary of the Adjusting Process 29
3.4 Adjusted Trial Balance 30
参考译文 32
Chapter 4 Closing Entries and Accounting Cycle 38
4.1 The Reasons for Closing the Accounts 38
4.2 Closing Steps and Closing Entries 39
4.3 Post-Closing Trial Balance 40
4.4 Accounting Cycle 40
参考译文 42
Chapter 5 Inventories 46
5.1 Inventory Cost Flow Assumptions 46
5.2 Perpetual Inventory System 47
5.3 Periodic Inventory System 49
5.4 Estimating Inventory Cost 51
参考译文 52
Chapter 6 Receivables 58
6.1 Classifications of Receivable 58
6.2 Uncollectible Receivable 58
6.3 Direct Write-off Method for Uncollectible Accounts 59
6.4 Allowance Method Uncollectible Accounts 59
6.5 Notes Receivable 60
参考译文 64
Chapter 7 Fixed Assets and Intangible Assets 68
7.1 Nature of Fixed Assets 68
7.2 Accounting for Depreciation 68
7.3 Disposal of Fixed Assets 70
7.4 Intangible Assets 72
参考译文 75
Chapter 8 Current Liabilities and Contingent Liabilities 81
8.1 Current Liabilities 81
8.2 Contingent Liabilities 83
参考译文 86
Chapter 9 Partnerships 90
9.1 Characteristics of a Partnership 90
9.2 Forming a Partnership 91
9.3 Dividing Income 92
9.4 Admitting a Partner 94
9.5 Withdrawal of a Partner 97
9.6 Liquidating Partnerships 97
参考译文 99
Chapter 10 Corporations 107
10.1 Characteristics of a Corporation 107
10.2 Advantages of the Corporate Form of Organization 107
10.3 Disadvantages of the Corporate Form of Organization 108
10.4 Formation of a Corporation 109
10.5 Characteristics and Classes of Stock 109
10.6 Issuing Stock 110
10.7 Cash Dividends 110
10.8 Stock Dividends 111
10.9 Stockholders'Equity Section in the Balance Sheet 112
10.10 Stock Splits 112
参考译文 115
Chapter 11 Bonds Payable 120
11.1 Characteristics of Bonds 120
11.2 Types of Bond 121
11.3 Tax advantage of bond financing 121
11.4 Bonds Issued at Face Amount 122
11.5 Bonds Issued at a Discount 123
11.6 Bonds Issued at a Premium 124
11.7 Bonds Sinking Funds 124
11.8 Bond Redemption 125
参考译文 126
Chapter 12 Financial Statements Analysis 131
12.1 Basic Analytical Procedures 131
12.2 Solvency Analysis 135
12.3 Profitability Analysis 136
参考译文 140
Chapter 13 Management Accounting Concepts 147
13.1 The Differences between Managerial and Financial Accounting 147
13.2 The Management Accountant in the Organization 149
13.3 Managerial Accounting in the Management Process 150
参考译文 154
Chapter 14 Cost Concepts and Classifications 159
14.1 General Cost Classifications 159
14.2 Product Costs versus Period Costs 161
参考译文 164
Chapter 15 Cost Behavior and Cost-Volume-Profit Analysis 168
15.1 Cost Behavior 168
15.2 Cost-Volume-Profit Relationships 172
15.3 Break-Even Analysis 174
参考译文 176
Chapter 16 Budgeting 182
16.1 Objectives of Budgeting 182
16.2 Static Budget and Flexible Budget 183
16.3 Master Budget 185
参考译文 188
参考文献 193
教学课时建议 194