会计学专业英语/高等院校“十二五”规划教材·工商管理大类系列

本书内容丰富、结构清晰，适合广大读者学习。如果你是一名财务管理专业的学生或者从事会计、审计或财务管理等职业的人员，那么这本书一定会为你带来不小的收获。无论你是要学习会计英语，还是巩固自己的已有知识，本书都是一个不错的选择。“,“作品点评“:null,“作品目录“:“Chapter1TheAccountingIntroduction Unit1AccountingandAccountingProfession 1.1IntroductiontoAccounting 1.2DistinctionbetweenBookkeepingandAccounting 1.3DivisionsofAccounting 1.4ProfessionalEthics Unit2AccountingAssumptions 2.1SeparateEntity 2.2GoingConcernAssumption 2.3Time-periodAssumption 2.4MonetaryUnitAssumption 2.5AccrualBasisofAccounting Unit3AccountingRecognitionandMeasurementPrinciples 3.1CostPrinciple 3.2RevenueRecognitionPrinciple 3.3MatchingPrinciple 3.4ConservatismPrinciple 3.5MaterialityPrinciple 3.6DifferentiateCapitalandRevenueExpenditure 3.7SubstanceoverForm Unit4InformationUsers 4.1InternalInformationUsers 4.2ExternalInformationUsers Chapter2TheAccountingCycle Unit1AccountingEquationandDouble-entryAccounting 1.1AccountingEquation 1.2Double-entryAccounting Unit2BasicsofAccountingCycle 2.1AnalyzeBusinessTransactions 2.2JournalizetheTransactions 2.3PosttoLedgerAccounts 2.4PrepareUnadjustedTrialBalance 2.5JournalizeandPostAdjustingEntries 2.6PrepareanAdjustedTrialBalance 2.7PrepareFinancialStatements 2.8JournalizeandPostClosingEntries 2.9PrepareaPost-closingTrialBalance Unit3Journals 3.1TheEffectoftheJournals 3.2TheTypesofJournals Unit4Ledgers 4.1GeneralLedger 4.2SubsidiaryLedger Unit5AdjustingProcedures 5.1PrepaidExpenses 5.2UnearnedRevenue 5.3AccruedExpenses 5.4AccruedRevenues Unit6ClosingProcess Chapter3FinancialStatements Unit1BalanceSheet 1.1TheConceptoftheBalanceSheet 1.2FormatofBalanceSheet Unit2IncomeStatement 2.1TheConceptofIncomeStatement 2.2FormatofIncomeStatement Unit3StatementofRetainedEarnings 3.1IntroductiontoStatementofRetainedEarnings 3.2InflunentialTransactionsandEventsofRetainedEarnings 3.3AppropriationofRetainedEarnings 3.4StatementofStockholders'Equity Unit4CashFlowStatement 4.1ThePurposeofCashFlowStatement 4.2TheClassificationofCashFlows 4.3TheBasicApproachtoPreparetheCashFlowStatement Chapter4CurrentAssets Unit1CashandItsControl 1.1Cash 1.2CashControl Unit2Receivables 2.1AccountsReceivable 2.2NotesReceivable Unit3Inventories 3.1TheConceptofInventory 3.2TwoBasicInventoryAccountingSystems 3.3InventoryCostRecognitionMethod Chapter5Non-currentAssetsandInvestments Unit1PlantandEquipment 1.1BasicConceptandCategories 1.2AcquisitionMethods 1.3Post-acquisitionExpenditures 1.4ImpairmentofPlantandEquipment Unit2DepreciationMethod 2.1TheReasonofDepreciation 2.2MethodsofComputingDepreciation Unit3BasicsofInvestments Unit4IntangibleAssets 4.1BasicofIntangibleAssets 4.2LeadingExamplesofIntangibleAssets Chapter6Liabilities Unit1CurrentLiabilities Unit2Non-currentLiabilities Chapter7RevenuesandExpenses Unit1TimingofRevenueRecognition Unit2AmountofRevenueRecognized Unit3ExpenseRecognition Unit4CategoriesofExpenses Chapter8Owners'Equity Unit1FormsofBusinessOrganizations 1.1SingleProprietorships 1.2Partnerships 1.3Corporations Unit2AccountingforProprietorship'sEquity 2.1AccountingfortheOwner'sEquityinaSingleProprietorship 2.2CapitalAccount 2.3DrawingAccount 2.4FinancialStatementsPresentation Unit3AccountingforPartnership'sEquity 3.1PartnershipAccounting 3.2DivisionofNetIncomeandLoss 3.3AdmissionofaNewPartner 3.4RevaluationofAssets 3.5LiquidationofaPartnership Unit4AccountingforCorporation'sEquity 4.1Paid-incapital 4.2RetainedEarnings 4.3OtherReserves Chapter9FinancialStatementAnalysis Unit1ToolsofAnalysis 1.1HorizontalAnalysis 1.2VerticalAnalysis 1.3RatioAnalysis Unit2SolvencyAnalysis 2.1WorkingCapitalandCurrentRatio 2.2QuickRatio 2.3AccountsReceivableTurnover 2.4InventoryTurnover 2.5DebtandEquityRatios 2.6TimesInterestEarned Unit3ProfitabilityAnalysis 3.1ReturnonTotalAssets 3.2ReturnonCommonStockholders'Equity 3.3EarningsperShareonCommonStock 3.4Price-earningsRatio 3.5DividendYield Unit4CorporateAcquisitionandConsolidatedFinancialStatements 4.1CorporateAcquisition 4.2MethodsofAccountingforCorporateAcquisitions References