图书介绍
公司会计 英文pdf电子书版本下载
- 蒋培德编著 著
- 出版社： 上海：立信会计出版社
- ISBN：9787542943569
- 出版时间：2014
- 标注页数：270页
- 文件大小：35MB
- 文件页数：279页
- 主题词：公司－企业管理－会计－高等职业教育－教材－英文
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图书目录
Chapter 1 Introduction to Accounting 1
1 Accounting:an Information System 1
2 Accounting and Business Organizations 2
3 Users of Financial Information 5
4 Accounting Standards(Generally Accepted Accounting Principles) 6
5 Two Kinds of Accounting 7
6 Ethics in Accounting 8
7 The Accounting Profession 8
8 The Accounting Equation 8
9 Accounting for Business Transactions 10
Chapter 2 Recording Business Transactions 17
1 The Account 17
2 Double-Entry Bookkeeping 21
3 The T Account 22
4 The Journals 24
5 The Ledger 26
6 The Trial Balance 28
7 Accrual Basis Versus Cash Basis 28
8 Adjustments to the Accounts 29
9 Permanent and Temporary Accounts 31
10 Closing Entries 32
11 Errors and Correcting Errors 33
12 Financial Statements 34
13 The Accounting Cycle 35
Chapter 3 Accounting for Merchandising Business 45
1 The Operating Cycle for a Merchandising Business 45
2 Purchase of Merchandise Inventory 46
3 Sale of Merchandise Inventory 49
4 Cost of Goods Sold 51
5 Perpetual and Physical Inventory System 52
6 Inventory Costing Methods 54
7 Lower-of-Cost-or-Market Rule(LCM) 55
8 Methods of Estimating Inventory 56
9 Inventory Errors 57
10 Format of Income Statement 58
Chapter 4 Internal Control and Cash Transactions 66
1 Internal Control System 66
2 Internal Control Over Cash Receipts 69
3 Internal Control Over Cash Disbursements 69
4 The Sarbanes-Oxley Act(SOX) 70
5 Bank Account and Bank Reconciliation 71
6 Petty Cash Fund 78
Chapter 5 Short-Term Investments and Receivables 87
1 Short-Term Investments 87
2 Types of Receivables 90
3 Main Issues in Managing Receivables 91
4 Accounts Receivable and Bad Debts 91
5 Selling(Factoring)Receivables 96
6 Notes Receivable 96
Chapter 6 Long-Term Assets and Intangible Assets 105
1 Capital Expenditures Versus Operating Expenditures 105
2 The Cost of a Long-term Asset 106
3 Depreciation of Long-term Assets 108
4 Special Issues in Depreciation Accounting 113
5 Disposal of Fixed Assets 115
6 Natural Resources and Depletion 117
7 Intangible Assets and Amortization 118
Chapter 7 Current Liabilities and Payroll Accounting 127
1 Current Liabilities 127
2 Contingent Liabilities 130
3 Accounting for Payroll 131
4 Internal Control for Payroll 136
Chapter 8 Corporation 142
1 Characteristics of a Corporation 142
2 Organizing a Corporation 144
3 Stockholders'Rights 145
4 Stockholders'Equity 145
5 Classes of Shares 146
6 Issuing Shares 147
7 Dividends on Preferred and Common Shares 147
8 Dividend Dates 149
9 Stock Dividends 149
10 Different Values of Shares 150
11 Stock Splits 151
12 Treasury Stock 152
13 Appropriations of Retained Earnings 153
14 Corporation Income Statement 154
15 Earnings per Share 155
Chapter 9 Long-Term Liabilities and Investments 162
1 Bonds:Nature and Types 162
2 Bond Prices 164
3 Issuing Bonds Payable 165
4 Current Portion of Long-Term Debt 167
5 Callable Bonds 167
6 Convertible Bonds 168
7 Advantage of Financing Operation with Debt versus Stock 168
8 Operating Leases VS.Capital Leases 169
9 Investment in Bonds 171
10 Available-for-Sale Investment 171
11 Investment in Equity 173
12 Consolidation Accounting 174
Chapter 10 Budgeting and Costing 181
1 Budgets and Budgeting 181
2 Master Budget 183
3 Preparing the Budgets 184
4 Cost and Cost Accounting 188
5 Manufacturing Accounts 190
6 Job Costing 191
7 Process Costing 193
8 Standard Costing 196
Chapter 11 Statement of Cash Flows 209
1 Purposes of the Statement of Cash Flows 209
2 Operating,Investing and Financing Activities 210
3 Cash and Cash Equivalents 211
4 Format of The Statement of Cash Flows 211
5 Non-cash Investing and Financing Activities 212
6 Preparing the Statement of Cash Flow:The Direct Method 212
7 Preparing the Statement of Cash Flow:The Indirect Method 213
Chapter 12 Financial Analysis 221
1 Financial Ratios 221
2 CVP Analysis 227
3 Short-Term Decision Making 230
Appendix Ⅰ Glossary 245
Appendix Ⅱ Review Ⅰ 257
Appendix Ⅲ Review Ⅱ 266