会计英语

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会计英语

会计英语

作者:马建威

开 本:16开

书号ISBN:9787514154986

定价:38.0

出版时间:2015-04-01

出版社:经济科学出版社

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 会计英语

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