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会计专业英语2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载

会计专业英语
  • 毕鹏，田丽开主编；陈伟主审 著
  • 出版社： 哈尔滨：哈尔滨工业大学出版社
  • ISBN：9787560347417
  • 出版时间：2014
  • 标注页数：256页
  • 文件大小：58MB
  • 文件页数：264页
  • 主题词：会计－英语－高等学校－教材

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图书目录

Part 1 Accounting Introductions会计总论1

Unit 1 Accounting and Its Environment会计与会计环境1

1.1 Nature and Content of Accounting1

1.2 Objectives of Financial Reporting3

Unit 2 Accounting Concepts and Basic Conventions会计概念与基本惯例8

2.1 Accounting Is an Information System8

2.2 Conventions of Accounting9

Unit 3 Accounting Elements and Accounting Equation会计要素与会计等式21

3.1 Accounting Elements21

3.2 Accounting Equation23

Unit 4 Accounts and Double-entry Bookkeeping System账户与复式记账法28

4.1 The Account28

4.2 Double-entry Bookkeeping System32

Unit 5 Ledgers and Journals分类账与日记账38

5.1 Ledgers38

5.2 Journals40

Unit 6 Recording Transactions Illustration记录交易实例47

6.1 Illustrative Problem Ⅰ47

6.2 Illustrative Problem Ⅱ48

6.3 Illustrative Problem Ⅲ49

6.4 Illustrative Problem Ⅳ51

6.5 Illustrative Problem Ⅴ52

6.6 Illustrative Problem Ⅵ54

Unit 7 The Accounting Cycle会计循环57

7.1 Fundamentals and Analyze Transactions57

7.2 Record the Transactions in Journal58

7.3 Post to Ledger Accounts59

7.4 Prepare a Trial Balance62

7.5 Make Adjusting Entries63

7.6 Prepare Financial Statements68

7.7 Journalize and Post Closing Entries69

7.8 Prepared Closed Trial Balance69

Unit 8 Financial Statements财务报表76

8.1 Introduction to Financial Statements76

8.2 The Balance Sheet80

8.3 The Income Statement84

8.4 The Cash Flow Statement87

Part 2 Financial Accounting财务会计99

Unit 9 Assets（Ⅰ）—Current Assets资产（Ⅰ）——流动资产99

9.1 Internal Control and Cash99

9.2 Receivables108

9.3 Inventory（Ⅰ）114

9.4 Inventory（Ⅱ）117

Unit 10 Assets（Ⅱ）—Noncurrent Assets资产（Ⅱ）——非流动资产133

10.1 Plant and Equipment133

10.2 Intangible Assets140

10.3 Long-term Investment142

Unit 11 Liabilities负债151

11.1 Current Liabilities151

11.2 Long-term Liabilities155

Unit 12 Owner's Equity股东权益165

12.1 Introduction of Owner's Equity165

12.2 Capital166

Unit 13 Financial Statement Analysis财务报表分析176

13.1 Framework for Financial Statement Analysis176

13.2 Techniques of Analysis178

13.3 Ratio Analysis181

Part 3 Cost Management Accounting and Auditing成本管理会计与审计209

Unit 14 Costs Analysis成本分析209

14.1 Introduction of Cost Accounting209

14.2 Cost Behavior211

14.3 Cost-volume-profit Analysis214

Unit 15 Cost Method成本法220

15.1 Job Order Costing220

15.2 Process Costing221

15.3 Activity-based Costing（ABC）223

15.4 Standard Costing224

Unit 16 Budgeting and Budgeting Control预算及预算控制234

16.1 Budgeting and Planning234

16.2 The Budgets-setting Process235

16.3 Variance and Budgeting Control239

Unit 17 Auditing审计247

17.1 Nature of Auditing247

17.2 Audit Evidence and Materiality248

参考文献256

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