- 会计英语--财务会计(双语版第5版财会专业英语系列教材)
- - 作者：编者:张其秀|责编:陈明
  - 出版社：上海财大
  - ISBN：9787564244323
  - 出版日期：2024/07/01
  - 页数：310
- 售价：22.4

内容大纲
本书主要介绍了会计英语的财务会计方面的相关知识，主要包括财务会计理论框架、会计循环、基本财务报表、流动资产（上）——现金、短期投资、应收款项、流动资产（下）——存货、长期资产、等。第五版在第四版的基础上根据财会方面的相关变化增加和修改了部分内容，特别是相关案例。同时，为了更好地满足学生的学习需要，本书第五版增加了二维码等内容，从而以新形态教材的形式出版。
作者介绍
目录
Part One  Accounting Theory—Concepts and Framework
  CHAPTER 1  Accounting:The Basis for Decisions
    1.1  Accounting: Information for Decision Making
    1.2  Financial Accounting Information
    1.3  Profession Fields of Accounting
    Extending your knowledge—Accounting Ethic
    Key words, phrases, and special terms
    Multiple-choice Questions
    Exercises
    Cases
  CHAPTER 2  Theoretical Framework Underlying Financial Accounting
    2.1  Nature of a Theoretical Framework
    2.2  First Level: Basic Objectives
    2.3  Second Level:Fundamental Concepts
    2.4  Third Level: Recognition and Measurement Concepts
    Extending your knowledge—Industry Practice
    Key words, phrases, and special terms
    Multiple-choice Questions
    Exercise
    Cases
Part Two  Accounting Information—Recording and Disclosure
  CHAPTER 3  Accounting Cycle
    3.1  Double-entry Accounting
    3.2  Journalizing and Posting
    3.3  End of period Adjusting Entries
    3.4  Work Sheet
    3.5  Closing Entry
    3.6  Preparing Financial Statements
    Extending your knowledge—Adjustment for Taxes in Unprofitable Periods
    Key words, phrases, and special terms
    Multiple choice Questions
    Exercises
    Cases
  CHAPTER 4  Basic Financial Statements
    4.1  Balance Sheet
    4.2  Income Statement
    Extending your knowledge—Combined Statement of Income and Retained Earnings
    Key words, phrases, and special terms
    Multiple-choice Questions
    Exercises
    Cases
Part Three  Accounting Elements(Assets)——Recognition and Measurement
  CHAPTER 5  Current Assets—Cash, Temporary Investments, Receivables
    5.1  Cash
    5.2  Temporary Investments
    5.3  Accounts Receivable
    5.4  Notes Receivable
    Extending your knowledge—Factoring Accounts Receivable
    Key words, phrases, and special terms
    Multiple-choice Questions

    Exercises
    Cases
  CHAPTER 6  Current Assets(Continued)——Inventories
    6.1  Inventory Systems
    6.2  Inventory Measurement
    6.3  Estimating Inventories
    Extending your knowledge—LIFO Reserves
    Key words, phrases, and special terms
    Multiple choice Questions
    Exercises
    Cases
  CHAPTER 7  Long-term Assets
    7.1  Plant Assets
    7.2  Intangible Assets
    7.3  Natural Resources
    Extending your knowledge—Non-monetary Transactions
    Key words, phrases, and special terms
    Multiple-choice Questions
    Exercises
    Cases
Part Four  Accounting Elements(Liability and Equity)——Recognition and Measurement
  CHAPTER 8  Current Liabilities
    8.1  Current Liabilities of Known Amount
    8.2  Current Liabilities that must be Estimated
    Extending your knowledge—Contingent Liabilities
    Key words, phrases, and special terms
    Multiple-choice Questions
    Exercises
    Cases
  CHAPTER 9  Long term Liabilities
    9.1  The Basic Concepts of Bonds
    9.2  Issuing Bonds Payable
    9.3  Amortization of Bond Discount and Premium
    9.4  Early Retirement of Bonds Payable
    9.5  Convertible Bonds and Notes
    Extending your knowledge—Advantages of Financing Operations with Bonds versus Stock
    Key words, phrases, and special terms
    Multiple-choice Questions
    Exercises
    Cases
  CHAPTER 10  Stockholders’ Equity
    10.1  Stock
    10.2  Common Stock and Preferred Stock
    10.3  Issuance Stock
    10.4  Dividends
    10.5  Stock Splits
    10.6  Treasury Stock
    10.7  Donated Capital
    Extending your knowledge—Book Value and Market Price
    Key words, phrases, and special terms

    Multiple-choice Questions
    Exercises
    Cases
Part Five  Accounting Analysis—Understanding and Application
  CHAPTER 11  Statement of Cash Flows
    11.1  Function of the Statement of Cash Flows
    11.2  Classifications of Cash Flows
    11.3  Preparation of the Statement of Cash Flows
    11.4  A Complete Illustration
    Extending your knowledge—Free Cash Flow
    Key words, phrases, and special terms
    Multiple-choice Questions
    Exercises
    Cases
  CHAPTER 12  Financial Statement Analysis
    12.1  Objectives of Financial Statement Analysis
    12.2  Basic Analytical Procedures
    12.3  Current Position Analysis
    12.4  Assets Management Analysis
    12.5  Solvency Ability Analysis
    12.6  Profitability Analysis
    Extending your knowledge—Ratio of Liabilities to Stockholders’Equity
    Key words, phrases, and special terms
    Multiple-choice Questions
    Exercises
    Cases

内容大纲

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