图书介绍
国际会计学 英文pdf电子书版本下载
- 吴泽福主编 著
- 出版社： 北京：机械工业出版社
- ISBN：9787111491750
- 出版时间：2015
- 标注页数：325页
- 文件大小：116MB
- 文件页数：334页
- 主题词：国际会计－高等学校－教材－英文
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图书目录
Chapter 1 Introduction to Accounting and Business 1
1．Nature of Business and Accounting 2
2．Generally Accepted Accounting Principles 7
3．The Accounting Equation 9
4．Business Transactions and the Accounting Equation 9
5．Financial Statements 13
Chapter 2 Analyzing Transactions 20
1．Using Accounts to Record Transactions 21
2．Posting of Journal Entries to Accounts 28
3．Trial Balance 42
4．Discovery and Correction of Errors 43
Chapter 3 The Adjusting Process 50
1．Nature of the Adjusting Process 51
2．Recording Adjusting Entries 52
3．Summary of the Adjustment Process 61
4．Adjusted Trial Balance 67
Chapter 4 Completing the Accounting Cycle 74
1．Flow of Accounting Information 75
2．Financial Statements 78
3．Closing Entries 81
4．The Accounting Cycle 84
5．Fiscal Year 84
Chapter 5 Accounting Systems 88
1．Basic Accounting Systems 89
2．Manual Accounting Systems 89
3．Adapting Manual Accounting Systems 100
4．Computerized Accounting Systems 101
Chapter 6 Accounting for Merchandising Businesses 106
1．Nature of Merchandising Businesses 107
2．Financial Statement of Merchandising Businesses 107
3．Merchandising Transactions 112
4．The Adjusting and Closing Process 124
Chapter 7 Inventory 131
1．Control of Inventory 132
2．Inventory Cost Flow Assumptions 135
3．Cost of Inventory on Perpetual Inventory System 140
4．Inventory Costing Methods under a Periodic Inventory System 142
5．Reporting Merchandise Inventory in the Financial Statements 143
Chapter 8 Internal Control and Cash 150
1．Internal Control 151
2．The Limitations of Internal Control—Costs and Benefits 152
3．Elements of Internal Control 152
4．Cash Controls over Receipts and Payments 157
5．Bank Accounts 161
6．Bank Reconciliation 163
7．Special-Purpose Cash Funds 167
8．Financial Statements Reporting of Cash 168
Chapter 9 Receivables 173
1．Classification of Receivables 174
2．Uncollectible Receivables 175
3．Direct Write-Off Method for Uncollectible Accounts 176
4．Allowance Method for Uncollectible Accounts 177
5．Comparing Direct Write-Off and Allowance Methods 183
6．Notes Receivable 184
7．Reporting Receivables on the Balance Sheet 187
Chapter 10 Fixed Assets and Intangible Assets 196
1．Nature of Fixed Assets 197
2．Accounting for Depreciation 201
3．Disposal of Fixed Assets 206
4．Natural Resources 212
5．Intangible Assets 212
6．Financial Reporting for Fixed Assets and Intangible Assets 215
Chapter 11 Current Liabilities and Payroll 220
1．Current Liabilities 221
2．Payroll and Payroll Taxes 223
3．Accounting for Payroll and Payroll Taxes 227
4．Employees' Fringe Benefits 232
5．Contingent Liabilities 235
Chapter 12 Stock Transactions,and Dividends 239
1．Nature of a Corporation 240
2．Stockholders' Equity 242
3．Paid-In Capital from Issuing Stock 242
4．Accounting for Dividends 246
5．Treasury Stock Transactions 248
6．Reporting Stockholders'Equity 249
7．Stock Splits 252
Chapter 13 Bonds Payable and Investments in Bonds 256
1．Financing Corporations 257
2．Characteristics and Pricing of Bonds Payable 258
3．Accounting for Bonds Payable 262
4．Payment and Redemption of Bonds Payable 266
5．Investment in Bonds 268
6．Corporation Balance Sheet 271
7．Effective Interest Rate Method of Amortization 273
Chapter 14 Income Taxes,Unusual Income Items,and Investments in Stocks 279
1．Corporations Income Taxes 280
2．Reporting Unusual Items on the Income Statement 283
3．Earnings per Common Share 287
4．Comprehensive Income 289
5．Accounting for Investment in Stocks 290
Chapter 15 Statement of Cash Flows 300
1．Reporting Cash Flows 301
2．Statement of Cash Flows—The Indirect Method 305
3．Statement of Cash Flows—The Direct Method 314
References 325