会计英语 本书特色
本书作为英文版会计学的教材,内容严谨,体系完整,案例丰富,语言通俗,书后附有账户的中英文对照表,十分适合作为英语会计初学者学习教材。本书已经作为教材出版过,编排较成熟。
书中的部分内容以及附件没有资料来源,并且缺少参考文献,需要作者补充。
会计英语 目录
unit 1 accounting : the language of business section 1 : the purpose of accounting and financial reporting ~ section 2: accounting bases and accounting assumptions section 3 : qualitative characteristics of accounting information unit 2 cash section 1: cash and internal control section 2: internal controls ov.er cash unit 3 receivables section 1 : receivables section 2 : notes receivable unit 4 inventories section ! : inventory in brief section 2: determining actual quantities in the inventory section 3 : costs included in inventory section 4: inventory accounting systems section 5 : methods of pricing inventory at cost unit 5 investments section 1 : investments: the classification and valuation section 2: international accounting differences section 3 : financial instruments section 4: additional issues for investments unit 6 property, plant and equipment section 1 : acquisition and valuation of plant and equipment section 2: depreciation of property, plant and equipment section 3 : disposal of plant and equipment unit 7 intangible assets section 1 : valuation of intangibles section 2 : amortization or impairment of intangible assets section 3: research and development costs section 4: identifiable intangible assets section 5 : goodwill unit 8 liabilities section 1 : current liabilities section 2: estimated liabilities, loss contingencies, and commitments -" section 3: long-term liabilities unit 9 stockholder's equity section 1: the structure of the owner's equity section 2: accounting for stock transactions section 3 : capital reserve unit 10 income, revenue, expense and profit section 1 : definition of income, revenue and gains section 2 : revenue section 3 : expenses section 4: profit and profit distribution unit 11 accounting changes and errors section 1 : types of accounting changes and methods of disclosure ~ section 2: accounting for a change in accounting principle section 3 : accounting for a change in an estimate and a reporting entity section 4 : accounting for the correction of an error unit 12 financial statements section 1 : environment of financial reporting section 2: conceptual framework of financial reporting section 3: financial statements section 4: notes and other information section 5 : reformation of financial statements presentation unit 13 internal control section 1 : concept of internal control section 2 : objectives and elements of internal control section 3 : relationship of objectives and components section 4: roles and responsibilities in internal control section 5 : fraud and control precision unit 14 financial statement analysis section 1 : basics of financial statement analysis section 2 : methods of financial statement analysis section 3: sustainability and irregular items section 4: limitations of financial statement analysis appendix a accounting standard for business enterprises: basic standard ~ appendix b chart of accounts (chinese-english) references
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