- 会计英语(第2版普通高等教育经管类专业系列教材)
- - 作者：编者:张淼//王文杰|责编:高屾
  - 出版社：清华大学
  - ISBN：9787302644774
  - 出版日期：2023/09/01
  - 页数：174
- 售价：18

内容大纲
本书是一本为会计英语教学而编写的专业基础教材，按会计学专业主干课程的架构共设11章，主要内容包括：会计概述；交易事项；应收账款；存货与销货成本；投资；有形资产、自然资源和无形资产；负债；所有者权益；收入与费用；财务报表；审计。各章由基本知识、核心词汇、拓展阅读和练习题组成。其中，核心词汇可以帮助学生自主学习，减少全英文教材阅读给学生带来的理解上的困难；拓展阅读部分介绍了会计的基本理论、重点和难点，对中外会计准则进行对比，并通过融入会计学中的人生哲理，潜移默化地实现对学生的人生教化和价值引领；练习题可以帮助学生练习并巩固相关知识点。
本书可作为高等院校本科和高职高专会计、审计、财务管理等专业的会计英语课程教材，也可作为广大财会从业人员学习会计英语的专业图书。
作者介绍
目录
Chapter 1  Fundamentals of Accounting
  Spotlight
  Text
  1.1  Who Use Accounting Data
  1.2  Forms of Enterprise Organizations
  1.3  Two Kinds of Accounting
  1.4  Accounting Standards
  1.5  Accounting Assumptions and Principles
  1.6  Elements of the Financial Statements
  1.7  Accounting Equation
  1.8  Accrual Basis and Cash Basis
  Core Words
  Extended Reading
  Exercises
Chapter 2  Transaction
  Spotlight
  Text
  2.1  Definition of Transaction
  2.2  Accounting Elements
  2.3  Journal Entry
  2.4  Accrual Accounting
  2.5  Posting
  2.6  Trial Balance
  2.7  Close the Books
  Core Words
  Extended Reading
  Exercises
Chapter 3  Receivables
  Spotlight
  Text
  3.1  Variety of Receivables
  3.2  Account for Uncollectible Account
  3.3  Measurement of Uncollectible Account
  3.4  Notes Receivable
  3.5  Accounts Receivable Turnover
  Core Words
  Extended Reading
  Exercises
Chapter 4  Inventory and Cost of Goods Sold
  Spotlight
  Text
  4.1  Classifications of Inventory
  4.2  Cost of Goods Sold
  4.3  Gross Profit
  4.4  Accounting for Inventory
  4.5  Various Inventory Costing Methods
  4.6  Summary of Inventory
  4.7  Effects of Inventory Errors
  4.8  Lower-of-Cost-or-Market Rule
  4.9  Inventory Turnover

  Core Words
  Extended Reading
  Exercises
Chapter 5  Investment
  Spotlight
  Text
  5.1  Debt Investments
  5.2  Share Investments
  5.3  Short-term Investments and Long-term Investments
  Core Words
  Extended Reading
  Exercises
Chapter 6  Plant Assets, Natural Resources, and Intangible Assets
  Spotlight
  Text
  6.1  Plant Assets
  6.2  Capitalized Expenditures and Immediate Expenses
  6.3  Account for Depreciation of Plant Assets
  6.4  Revaluation of Plant Assets
  6.5  Disposal of Plant Assets
  6.6  Natural Resources and Depletion
  6.7  Intangible Assets
  Core Words
  Extended Reading
  Exercises
Chapter 7  Liabilities
  Spotlight
  Text
  7.1  Accounting for Current Liabilities
  7.2  Liabilities with Uncertainty
  7.3  Accounting for Long-term Liabilities
  Core Words
  Extended Reading
  Exercises
Chapter 8  Stockholders' Equity
  Spotlight
  Text
  8.1  Background and Definition of Owners' Equity
  8.2  The Classification of Stocks
  8.3  Issuing Stock
  8.4  Cash Dividends
  8.5  Stock Dividends
  Core Words
  Extended Reading
  Exercises
Chapter 9  Revenues and Expenses
  Spotlight
  Text
  9.1  Accrual Basis and Cash Basis
  9.2  Measurement of Sales Revenue

  9.3  Merchandise Returns and Allowances
  9.4  Cash and Trade Discounts
  9.5  Expenses
  Core Words
  Extended Reading
  Exercises
Chapter 10  Financial Statements
  Spotlight
  Text
  10.1  Overview of Financial Statements
  10.2  Formats for Financial Statements
  Core Words
  Extended Reading
  Exercises
Chapter 11  Auditing
  Spotlight
  Text
  11.1  Audit Framework
  11.2  Professional Ethics and Codes of Conduct
  11.3  Standards of Reporting
  Core Words
  Extended Reading
  Exercises

内容大纲

作者介绍

目录

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