会计英语pdf电子书版本下载

点此进入-本书在线PDF格式电子书下载【推荐-云解压-方便快捷】直接下载PDF格式图书。移动端-PC端通用
种子下载[BT下载速度快] 温馨提示：（请使用BT下载软件FDM进行下载）软件下载地址页 直链下载[便捷但速度慢]   [在线试读本书]   [在线获取解压码]

会计英语PDF格式电子书版下载

下载的文件为RAR压缩包。需要使用解压软件进行解压得到PDF格式图书。

建议使用BT下载工具Free Download Manager进行下载,简称FDM(免费,没有广告,支持多平台）。本站资源全部打包为BT种子。所以需要使用专业的BT下载软件进行下载。如 BitComet qBittorrent uTorrent等BT下载工具。迅雷目前由于本站不是热门资源。不推荐使用！后期资源热门了。安装了迅雷也可以迅雷进行下载！

（文件页数 要大于 标注页数，上中下等多册电子书除外）

注意：本站所有压缩包均有解压码： 点击下载压缩包解压工具

Chapter 1 An Introduction to Accounting 1

1.1 Accounting is an Information System 1

1.2 Forms of Organization 1

1.3 The Framework for the Preparation and Presentation of Financial Statements 2

1.4 Understanding of Financial Statements 5

1.5 Accounting and Its Profession 9

1.6 Accounting Elements and Using the Accounting Equation 10

1.7 Professional Ethics in Accounting 12

1.8 Convergence of Accounting Standards and Chinese Accounting Standards:Development and Implementation 14

Vocabulary 18

Self-test Questions 20

Exercises 21

Answers to Self-test Questions 23

Chapter 2 Accounting Cycle 24

2.1 T-account and Dehit ＆ Credit 24

2.2 Journalizing and Posting Transactions 26

2.3 Preparing a Trial Balance 30

2.4 Adjusting the Accounts 31

2.5 Adjusted Trial Balance and Preparation of Financial Statements 34

2.6 The Worksheet 39

2.7 Closing 42

2.8 The Accounting Cycle Summary 44

2.9 Classification of Balance Sheet Items 44

Vocabulary 46

Self-test Questions 47

Exercises 49

Answers to Self-test Questions 50

Chapter 3 Current Assets 51

3.1 Cash 51

3.2 Trading Securities 57

3.3 Notes Receivable 58

3.4 Accounts Receivable 61

3.5 Inventories 65

Vocabulary 77

Self-test Questions 78

Exercises 79

Answers to Self-test Questions 80

Chapter 4 Non-current Assets 81

4.1 Fixed Assets 81

4.2 Natural Resources 92

4.3 Intangible Assets 92

4.4 Impairment of Fixed Assets 95

4.5 Long-term Investments 96

4.6 Impairment of Long-term Investments 103

Vocabulary 103

Self-test Questions 104

Exercises 105

Answers to Self-test Questions 107

Chapter 5 Liabilities 108

5.1 Current Liabilities 108

5.2 Non-current Liabilities 114

Vocabulary 123

Self-test Questions 124

Exercises 125

Answers to Self-test Questions 127

Chapter 6 Owners'Equity 128

6.1 Forms of Organization 128

6.2 Stockholders'Rights 128

6.3 Accounting for Stock Issues 129

6.4 Treasury Stock 131

6.5 Preferred Stock 133

6.6 Dividends and Stock Splits 133

6.7 Accounting for Retained Earnings 138

6.8 Statement Presentation and Analysis 140

Vocabulary 144

Self-test Questions 144

Exercises 145

Answers to Self-test Questions 147

Chapter 7 Revenue and Expense Recognition and Income Statement Presentation 148

7.1 Revenue Reeognition Concepts 148

7.2 Revenue Recognition at Delivery 153

7.3 Revenue Recognition before Delivery 153

7.4 Revenue Recognition after Delivery 154

7.5 Long-term Contracts 158

7.6 Revenue Recognition for Service Sales 160

7.7 Recognition of Gains and Losses 163

7.8 Expense Recognition 163

7.9 Presentation of the Income Statement 168

Vocabulary 171

Self-test Questions 172

Exercises 173

Answers to Self-test Questions 175

Chapter 8 Statement of Cash Flows and Financial Statement Analysis 176

8.1 Cash and Cash Equivalents 176

8.2 Classification of Cash Receipts and Cash Payments 176

8.3 Preparing Statement of Cash Flows—Direct Method 178

8.4 Preparing Statement of Cash Flows—Indirect Method 182

8 5 Determining Cash Flows from Investing Activities 184

8.6 Determining Cash Flows from Financing Activities 188

8.7 Presenting the Information in the Form of the Statement of Cash Flows 189

8.8 Usefulness of the Statement of Cash Flows 192

8.9 Financial Statement Analysis:Horizontal and Vertical 192

8.10 Ratio Analysis 198

Vocabulary 202

Self-test Questions 203

Exercises 204

Answers to Self-test Questions 207

Appendix 208

1．Balance Sheet 208

2．Income Statement 210

3．Statement of Changes in Owners'Equity 212

4．Statement of Cash Flows 214

5．The Disclosure of Supplementary Information to Statement of Cash Flows 218

6．Disclosure of Information and Accounts Required 220

7．VAT Return Form 249

8．Consumption Tax Return Form 257

9．Business Tax Return Form 259

10．Annual Return Form of The People's Republic of China On Corporate Income Tax 261

11．Individual Income Tax Return Form 270