會(huì)計(jì)專業(yè)英語

定　價(jià)：￥42.00

作　者：	耿云江
出版社：	人民郵電出版社
叢編項(xiàng)：
標(biāo)　簽：	暫缺

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ISBN：	9787115472472	出版時(shí)間：	2018-09-01	包裝：
開本：	16開	頁數(shù)：		字?jǐn)?shù)：

內(nèi)容簡介

　　內(nèi) 容提要本書以提高英語的應(yīng)用能力為導(dǎo)向，對財(cái)務(wù)會(huì)計(jì)的基本知識(shí)做了詳細(xì)介紹，同時(shí)涉及成本會(huì)計(jì)、管理會(huì)計(jì)、審計(jì)等內(nèi)容。全書共10章，主要內(nèi)容包括會(huì)計(jì)概述、會(huì)計(jì)循環(huán)、財(cái)務(wù)報(bào)表、流動(dòng)資產(chǎn)、非流動(dòng)資產(chǎn)、負(fù)債、所有者權(quán)益、收入、費(fèi)用、成本會(huì)計(jì)等。同時(shí)，每章還配有學(xué)習(xí)目標(biāo)、聽力音頻、知識(shí)拓展、關(guān)鍵術(shù)語、復(fù)習(xí)討論題、練習(xí)題、參考譯文等。本書不僅可以作為高等院校會(huì)計(jì)學(xué)、財(cái)務(wù)管理、審計(jì)等專業(yè)的教材，也可以作為財(cái)務(wù)會(huì)計(jì)人員、管理人員的自學(xué)用書。

作者簡介

　　耿云江 2002年4月至今任教東北財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院，主要講授管理會(huì)計(jì)、Financial Statement Analysis，會(huì)計(jì)英語等。參編高級財(cái)務(wù)管理、管理會(huì)計(jì)、公司理財(cái)?shù)冉滩亩嗖俊?/div>

圖書目錄

Chapter　1 Overview of Accounting　1
Listening　Online　1
Learning　Objectives　1
1．1　Accounting and Accounting Profession　1
1．1．1　Ethics　2
1．1．2　Accounting Function　2
1．1．3　Accounting Information Users　3
1．1．4　Accounting Profession　3
1．2　Accounting Assumptions　4
1．2．1　Business Entity　4
1．2．2　Going-concern　5
1．2．3　Monetary Unit　6
1．2．4　Time Period　7
1．3　Accounting Principles　8
1．3．1　Accrual Basis　8
1．3．2　Historical Cost　9
1．3．3　Realization　10
1．3．4　Matching　11
1．3．5　Full Disclosure　11
1．4　Quality Characteristics of Accounting Information　11
1．4．1　Relevance　13
1．4．2　Reliability　13
1．4．3　Comparability　14
1．4．4　Materiality　14
Key　Terminologies　15
Review　and Discussion Questions　17
Exercises　17
參考譯文　18
Chapter　2 Accounting Cycle　26
Listening　Online　26
Learning　Objectives　26
2．1　Accounting Equation and
Double-entry　System　26
2．1．1　Accounting Equation　26
2．1．2　Double-entry System　27
2．2　Accounting Cycle　27
2．3　Journals　28
2．4　Ledgers　29
2．5　Adjusting　30
2．5．1　Prepaid Expenses　30
2．5．2　Accrued Expenses　31
2．5．3　Accrued Revenues　32
2．5．4　Unearned Revenues　32
2．6　Closing Process　33
2．6．1　Temporary and Permanent Accounts　33
2．6．2　Posting Closing Entries　33
2．7　Trial Balance　34
2．7．1　Steps in Preparing a Trial Balance　34
2．7．2　Searching For and Correcting Errors　35
Key　Terminologies　36
Review　and Discussion Questions　37
Exercises　37
參考譯文　38
Chapter　3 Financial Statements　45
Listening　Online　45
Learning　Objectives　45
3．1　Balance Sheet　45
3．1．1　Components of Balance Sheet　45
3．1．2　Form of Balance Sheet　47
3．2　Income Statement　50
3．2．1　Components of Income Statement　50
3．2．2　Form of Income Statement　52
3．3　Cash Flow Statement　54
3．3．1　Components of Cash Flow Statement　54
3．3．2　Preparation of Cash Flow Statement　55
3．4　Statement of Changes in Equity　58
3．4．1　Components of Statement of Changes in Equity　59
3．4．2　Preparation of Statement of Changes in Equity　59
3．5　Notes to Financial Statements　61
3．5．1　Accounting Policy　61
3．5．2　Financial Instruments　61
3．5．3　Related Party Transactions　62
3．5．4　Contingencies　62
3．5．5　Subsequent Events　62
Key　Terminologies　65
Review　and Discussion Questions　66
Exercises　67
參考譯文　68
Chapter　4 Current Assets　81
Listening　Online　81
Learning　Objectives　81
4．1　Monetary Capital　81
4．1．1　Cash　81
4．1．2　Management of Cash-bank Reconciliation　82
4．1．3　Internal Control Over Cash　83
4．1．4　Petty Cash Fund　84
4．1．5　Cash Over and Short　84
4．2　Receivables　85
4．2．1　Classification of Receivables　85
4．2．2　Bad Debts　85
4．2．3　Estimation of Bad Debts　87
4．3　Inventories　88
4．3．1　Inventory System　88
4．3．2　Cost of Inventory Acquired　89
4．3．3　Ending Inventory Valuation　89
Key　Terminologies　91
Review　and Discussion Questions　92
Exercises　92
參考譯文　93
Chapter　5 Non-current
Assets　100
Listening　Online　100
Learning　Objectives　100
5．1　Fixed Assets　100
5．1．1　Definition and Characteristics of Fixed Assets　100
5．1．2　Classification of Fixed Assets　101
5．1．3　Costs of Fixed Assets　101
5．1．4　Post-acquisition Expenditures　102
5．1．5　Depreciation and Impairment　103
5．1．6　Disposals of Fixed Assets　104
5．2　Intangible Assets　105
5．2．1　Definition and Characteristics of Intangible Assets　105
5．2．2　Main Categories of Intangible Assets　105
5．2．3　Recognition and Measurement of Intangible Assets　106
5．2．4　Post-acquisition Measurement　107
5．2．5　Disposals of Intangible Assets　108
5．3　Investments　108
5．3．1　Objectives of Investment　108
5．3．2　Types of Securities　109
Key　Terminologies　110
Review　and Discussion Questions　111
Exercises　111
參考譯文　113
Chapter　6 Liabilities and Owner’s
Equity　119
Listening　Online　119
Learning　Objectives　119
6．1　Current Liabilities　119
6．1．1　Definition of Current Liabilities　119
6．1．2　Accounts Payable　120
6．1．3　Short-term Notes Payable　120
6．1．4　Unearned Revenue　120
6．1．5　Short-term Borrowings　120
6．1．6　Accrued Liabilities　121
6．1．7　Dividend Payable　121
6．1．8　Current Portion of Long-term Obligation　121
6．2　Non-current Liabilities　122
6．2．1　Long-term Borrowings　123
6．2．2　Bonds Payable　123
6．2．3　Long-term Notes Payable　124
6．2．4　Pension Plans　124
6．3　Types of Organization　125
6．3．1　Sole Proprietorship　125
6．3．2　Partnership　125
6．3．3　Corporation　126
6．4　Owner’s Equity　127
6．4．1　Rights of Stockholders　127
6．4．2　Retained Earnings　128
6．4．3　Dividend　128
Key　Terminologies　129
Review　and Discussion Questions　130
Exercises　130
參考譯文　131
Chapter　7 Revenue and
Expense　138
Listening　Online　138
Learning　Objectives　138
7．1　Revenue　138
7．1．1　Definition of Revenue　138
7．1．2　The Earning Process of Revenue　139
7．1．3　Recognition of Revenue　139
7．2　Expense　141
7．2．1　Definition of Expense　141
7．2．2　Cost Vs Expense　142
7．2．3　Recognition of Expense　142
7．2．4　Specific Expense Items　142
Key　Terminologies　144
Review　and Discussion Questions　144
Exercises　144
參考譯文　146
Chapter　8 Cost Accounting　150
Listening　Online　150
Learning　Objectives　150
8．1　Overview of Cost Accounting　150
8．1．1　Definition of Cost
Accounting　150
8．1．2　Features of Cost Accounting　150
8．1．3　Financial Accounting， Management Accounting and
Cost　Accounting　151
8．1．4　Cost Classifications　152
8．2　Costing Method　155
8．2．1　Job-order Costing　155
8．2．2　Process Costing　156
8．2．3　Activity Based Costing　158
Key　Terminologies　160
Review　and Discussion Questions　161
Exercises　161
參考譯文　162
Chapter　9 Management Accounting　168
Listening　Online　168
Learning　Objectives　168
9．1　Introduction to Management Accounting　168
9．1．1　Definition of Management Accounting　168
9．1．2　Comparison of Financial and Management Accounting　168
9．1．3　Functions of Management Accounting　170
9．2　Cost Behavior　171
9．2．1　Variable Cost　171
9．2．2　Fixed Cost　172
9．2．3　Mixed Cost　172
9．3　Cost-Volume-Profit Analysis　173
9．3．1　Basic Concept of Cost-Volume-Profit Analysis　173
9．3．2　Break-even Analysis　174
9．3．3　Target Profit Analysis　175
9．4　Budget and Performance
Evaluation　176
9．4．1　Budget　176
9．4．2　Performance Evaluation　177
Key　Terminologies　179
Review　and Discussion Questions　180
Exercises　180
參考譯文　181
Chapter　10 Audit　187
Listening　Online　187
Learning　Objectives　187
10．1　Introduction to Audit　187
10．1．1　Definition of Audit　187
10．1．2　Types of Audit　189
10．1．3　Types of Auditors　190
10．1．4　Componets of Audit Report　191
10．2　Audit Procedure　192
10．2．1　Management Assertions　192
10．2．2　Identify Audit Objectives　193
10．2．3　Carry Out Audit Specifically　194
10．3　Internal Control　198
10．3．1　Definition of Internal Control　198
10．3．2　Development History of Internal Control　199
10．3．3　Elements of Internal Control　199
Key　Terminologies　202
Review　and Discussion Questions　203
Exercises　203
參考譯文　204