實用會計英語（修訂版第2版）

定　價：￥35.80

作　者：	葛軍編
出版社：	高等教育出版社
叢編項：	普通高等教育"十一五"國家級規(guī)劃教材
標　簽：	暫缺

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京東 (￥34.00)

ISBN：	9787040355840	出版時間：	2012-07-01	包裝：	平裝
開本：	16開	頁數：	297	字數：

內容簡介

　　《普通高等教育“十一五”國家級規(guī)劃教材（修訂版）：實用會計英語（第2版）》是普通高等教育“十一五”國家級規(guī)劃教材修訂版。《普通高等教育“十一五”國家級規(guī)劃教材（修訂版）：實用會計英語（第2版）》以現代會計理論的最新研究成果和國際會計準則為指導，以西方財務會計體系為基礎，結合我國會計實踐工作，將國內外財務會計教學內容相結合，綜述了會計的歷史與發(fā)展、含義、會計信息使用和會計職業(yè)等基本知識；從會計專業(yè)的角度，用英語全面系統(tǒng)地闡述了會計核算的基本經濟業(yè)務、基本方法、基本程序和基本技能，并對財務會計與管理會計的關系做了簡明扼要的介紹?！镀胀ǜ叩冉逃笆晃濉眹壹壱?guī)劃教材（修訂版）：實用會計英語（第2版）》內容主要包括：會計介紹，會計基礎知識（會計恒等式與賬戶、交易記錄、分類賬與日記賬、基本會計報表等），會計核算（資產、負債、所有者權益的核算），會計循環(huán)等。本書不僅可作為高等職業(yè)教育會計專業(yè)和其他經濟管理類專業(yè)“專業(yè)英語”課程的教材，也可供社會在職涉外會計人員以及有志于參與國外會計資格證書考試的人員學習、使用。

作者簡介

暫缺《實用會計英語（修訂版第2版）》作者簡介

圖書目錄

Unit 1 An Introduction to Accounting
1.1 The History and Development of Accounting
1.2 The Nature of Accounting
1.3 Users of Accounting Information
1.4 Accounting Profession
1.5 Managerial Accounting and Financial Accounting
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
Reading Material
Unit 2 Recording Business
2.1 Types of Business Entities
2.2 The Accounting Equation
2.3 Double-Entry Bookkeeping
2.4 Recording Business Transactions
2.5 Illustrative Problem
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
Reading Material
Unit 3 Accounting Cycle and Processes
3.1 The Accounting Cycle
3.2 Source Documents
3.4 The Joumals
3.5 The Financial Statements
Solutions to Activities
Accounting Vocabulary
Self-Exercises
Reading Material
Unit 4 Cash and Receivables
4.1 Cash
4.2 The Bank Account： a Control Device
4.3 Accounts Receivable
4.4 Notes Receivable
4.5 Accounting for Bad Debts
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
Reading Material
Unit 5 Inventory
5.1 The Concept of Inventory
5.2 Inventory System
5.3 Inventory Costing Methods
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
Reading Material
Unit 6 Long-Lived Assets
6.1 Types of Assets
6.2 Fixed Assets
6.3 Depreciation of Fixed Assets
6.4 Disposing of Fixed Assets
6.5 Natural Resources and Intangible
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
Reading Material
Unit 7 Liabilities and Shareholders' Equity
7.1 Types of Liabilities
7.2 Current Liabilities
7.3 Non-current Liabilities
7.4 Shareholders Captial
7.5 Shareholders' Equity
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
Reading Material
Unit 8 The Measurement of Business Income
8.1 Revenues and Expenses
8.2 Business Income
8.3 Some Generally Accepted Accounting Principles（GAAP）
8.4 Adjustments to the Accounts
8.5 Adjusted Trial Balance N
8.6 Preparing the Financial Statements from the Adjusted Trial Balance
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
Reading Material
Unit 9 Completing the Accounting Cyele
9.1 Preparation of the Work Sheet
9.2 Uses of the Work Sheet
9.3 Closing the Accounts
9.4 The Operating Cycle for a Merchandising Business
9.5 Accounting Record of the Operating Cycle
9.6 The Accounting Cycle for a Merchandising Business
Solutions to Activities
Accounting Vocabulary
Summary
Self-Exercises
Reading Material
Appendix Ⅰ Reference Versions for Reading Materials
Appendix Ⅱ Answers to
Appendix Ⅲ Recommended Websites of Accounting
Appendix Ⅳ A List of Reference Book