財(cái)務(wù)會(huì)計(jì)

定　價(jià)：￥68.00

作　者：	劉鑫，中博教育ACCA教研中心編
出版社：	電子工業(yè)出版社
叢編項(xiàng)：	ACCA中英雙語(yǔ)解析叢書
標(biāo)　簽：	暫缺

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京東 (￥68.00)

ISBN：	9787121350191	出版時(shí)間：	2019-07-01	包裝：	平裝
開本：	16開	頁(yè)數(shù)：		字?jǐn)?shù)：

內(nèi)容簡(jiǎn)介

　　《財(cái)務(wù)會(huì)計(jì)/ACCA中英雙語(yǔ)解析叢書》為中英文雙語(yǔ)圖書，開創(chuàng)性地采用全息講授的方式，有效地解決了學(xué)生在學(xué)習(xí)財(cái)務(wù)會(huì)計(jì)課程中入門難以及對(duì)賬面業(yè)務(wù)操作不熟練的問(wèn)題?！敦?cái)務(wù)會(huì)計(jì)/ACCA中英雙語(yǔ)解析叢書》注重對(duì)財(cái)務(wù)會(huì)計(jì)基本理論的闡述，以及對(duì)基于國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則下具體會(huì)計(jì)事項(xiàng)的處理，較為全面地介紹了企業(yè)會(huì)計(jì)核算的基本理論與方法。在編寫過(guò)程中突出理論基礎(chǔ)，加強(qiáng)其實(shí)用性和可讀性?！敦?cái)務(wù)會(huì)計(jì)/ACCA中英雙語(yǔ)解析叢書》既可作為ACCA·Financial Accounting科目學(xué)習(xí)及備考用書，也可作為其他有意愿了解國(guó)際財(cái)務(wù)知識(shí)人士的入門參考用書。

作者簡(jiǎn)介

暫缺《財(cái)務(wù)會(huì)計(jì)》作者簡(jiǎn)介

圖書目錄

Part A The context and purpose of financial reporting 財(cái)務(wù)報(bào)告的背景與目的
Chapter 1 Introduction to financial accounting 財(cái)務(wù)會(huì)計(jì)概述
Chapter 2 The regulatory framework 監(jiān)管架構(gòu)
Part B The qualitative characteristics of financial information 財(cái)務(wù)信息的性質(zhì)特點(diǎn)
Chapter 3 The conceptual framework 財(cái)務(wù)報(bào)告概念框架
Part C The use of double-entry and accounting systems 復(fù)式記賬的應(yīng)用和會(huì)計(jì)系統(tǒng)
Chapter 4 Double-entry bookkeeping 復(fù)式記賬法
Chapter 5 Accounting process 賬務(wù)處理流程
Part D Recording transactions and events 經(jīng)濟(jì)業(yè)務(wù)和經(jīng)濟(jì)事項(xiàng)的會(huì)計(jì)記錄
Chapter 6 Sales and purchases 銷售與采購(gòu)
Chapter 7 Inventory 存貨
Chapter 8 Tangible non-current assets 非流動(dòng)資產(chǎn)——固定資產(chǎn)
Chapter 9 Intangible non-current assets 非流動(dòng)資產(chǎn)——無(wú)形資產(chǎn)
Chapter 10 Accrual and prepayments 應(yīng)計(jì)和預(yù)付
Chapter 11 Irrecoverable debts and allowance for receivables 壞賬及壞賬準(zhǔn)備
Chapter 12 Provision and contingencies 預(yù)計(jì)負(fù)債和或有事項(xiàng)
Chapter 13 Company equity（capital structure）公司股權(quán)結(jié)構(gòu)
Part E Preparing a trial balance 編制試算平衡表
Chapter 14 Trial balance 試算平衡表簡(jiǎn)介
Chapter 15 Petty cash and bank reconciliation 備用金和銀行存款余額調(diào)節(jié)
Chapter 16 Control account and reconciliation 控制賬戶及調(diào)節(jié)
Part F Preparing basic financial statements 編制基本財(cái)務(wù)報(bào)表
Chapter 17 Year-end adjustments and financial statements 年終調(diào)整和財(cái)務(wù)報(bào)表
Chapter 18 Incomplete records 不完整會(huì)計(jì)記錄
Chapter 19 Statement of cash flows 現(xiàn)金流量表
Chapter 20 Events after the reporting period 期后事項(xiàng)
Part G Preparing simple consolidated financial statements 編制合并財(cái)務(wù)報(bào)表
Chapter 21 Introduction to consolidation 合并財(cái)務(wù)報(bào)表簡(jiǎn)介
Chapter 22 Consolidated financial statement 合并財(cái)務(wù)報(bào)表
Part H Interpretation of financial statements 財(cái)務(wù)報(bào)表解讀
Chapter 23 Analysis of financial statements 財(cái)務(wù)報(bào)表分析
附錄1 ACCA-FA涉及的財(cái)務(wù)報(bào)告準(zhǔn)則
附錄2 中博教育企業(yè)簡(jiǎn)介