- 会计英语(双语版第5版)/匡时会计学系列
- - 作者：编者:叶建芳//孙红星|责编:王永长
  - 出版社：上海财大
  - ISBN：9787564246211
  - 出版日期：2025/06/01
  - 页数：314
- 售价：19.6

内容大纲
本书重版了五次，发行近六万册，获得了广大教师和学生的一致好评。内容紧跟国家会计政策变化，围绕财务会计实践，服务广大师生教学和实践的需要。本书作为国家级规划教材《会计英语》双语版，秉承了其特点，结构上仍然分为十章：第一至第三章是对会计的性质以及会计信息产生过程的叙述；第四章是商业企业会计；第五至第九章是关于资产、负债和所有者权益的确认、计量和报告；第十章是关于有关企业经营活动对现金流量表的影响，以及如何编制现金流量表。
本次修订根据会计准则的变化作了调整，更加符合现行的会计规定，在教学上适应教师教学和学生自学的需要，在实务中符合操作的要求。
作者介绍
叶建芳，博士，上海财经大学教授、博导，中国注册会计师、澳大利亚注册会计师，美国康涅狄格大学、华盛顿圣路易斯大学访问学者。主要从事国际会计和财务会计教学和研究。在“Journal of Accounting，Auditing and Finance”、“Journal of Business，Finance and Accounting”、《管理世界》、《会计研究》、《审计研究》、《财经研究》和《税务研究》等杂志发表论文多篇。
目录
1 An Introduction to Accounting
  1.1 Accounting is an Information System
  1.2 Forms of Organization
  1.3 The Framework for the Preparation and Presentation of Financial Statements
  1.4 Understanding of Financial Statements
    Balance Sheet (Statement of Financial Position)
    Income Statement (Statement of Financial Performance)
    Statement of Owner's Equity / Statement of Retained Earnings
    Statement of Cash Flows
  1.5 Accounting and its Profession
  1.6 Accounting Elements and Using the Accounting Equation
    What is Accounting Equation
    Effects of Transactions on the Accounting Equation
  1.7 Ethics in Accounting
    Some Basic Ethical Standards
    Vocabulary
    Self-Test Questions
    Discussion Questions
    Exercises
    Problems
2 Recording Transactions
  2.1 Economic Events and Business Documents
  2.2 T Accounts and Debit & Credit
    Types of Accounts
    Chart of Accounts and Ledger
    The Accounting Equation and the Rules of Debits and Credits
    Normal Balances
  2.3 Journalizing and Posting Transactions
    Journalizing Transactions
    Posting Transactions
  2.4 Preparing a Trial Balance
    Trial Balance
    Locating and Correcting Errors
    Formatting Conventions
  2.5 Using the Information — the Debt Ratio
    Vocabulary
    Self-Test Questions
    Discussion Questions
    Exercises
    Problems
3 Adjusting the Accounts, Preparing the Statements, and Completing the Accounting Cycle
  3.1 The Need for Adjustments
    Time Period Principle
    Need for Adjustments at the End of an Accounting Period
    Accrual and Cash Basis of Accounting
  3.2 Adjusting the Accounts
    Prepaid Expenses
    Depreciation
    Unearned Revenues
    Accrued Expenses

    Accrued Revenues
  3.3 Adjusted Trial Balance and Preparation of Financial Statements
  3.4 Using the Worksheet
    Purpose of the Worksheet
    Preparing Worksheets
……

内容大纲

作者介绍

目录

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