会计英语 - 各行业英语 - 北京图书大厦网络书店

会计英语
商品编号：5235944	ISBN：978-7-121-27815-0
市场价：￥21.00	折扣价：￥19.00
丛书：全国职业教育十二五规划教材	上架时间：2016/1/23 7:16:00
出版社/厂商：电子工业出版社	作者：苏海花
出版日期： 2016/1/1 0:00:00	装帧：平装

内容简介

本书以现代高职教育项目任务驱动理论为指导，按先深化理性认识再到实际运用的次序编排章节内容。全书共分八个单元：会计概述；会计循环；资产；负债；所有者权益；收入、费用与利润；财务报表以及财务报表分析。
本书以现代高职教育项目任务驱动理论为指导，按先深化理性认识再到实际运用的次序编排章节内容。全书共分八个单元：会计概述；会计循环；资产；负债；所有者权益；收入、费用与利润；财务报表以及财务报表分析。

Chapter 1 General Introduction to Accounting ............................................................... 1
Section 1 Accounting Assumptions and Accounting Principles .........................
Chapter 1 General Introduction to Accounting ............................................................... 1
Section 1 Accounting Assumptions and Accounting Principles ................................... 2
Section 2 Accounting Elements and Accounting Equation .......................................... 5
Section 3 Ethics in Accounting ..................................................................................... 8
Chapter 2 Accounting Cycle ........................................................................................ 13
Section 1 T-Accounts and Double-entry System ........................................................ 14
Section 2 Journals and Ledger .................................................................................... 16
Section 3 Trial Balance ............................................................................................... 19
Section 4 Accounting Adjustments ............................................................................. 20
Section 5 Closing an Account ..................................................................................... 22
Chapter 3 Assets ......................................................................................................... 26
Section 1 Current Assets ............................................................................................. 27
Section 2 Long-term Assets ........................................................................................ 34
Chapter 4 Liabilities ..................................................................................................... 45
Section 1 Current Liabilities ....................................................................................... 47
Section 2 Non-current Liabilities ............................................................................... 50
Chapter 5 Owner’s Equity ............................................................................................ 59
Section 1 Paid-in Capital ............................................................................................ 60
Section 2 Retained Earnings ....................................................................................... 63
Chapter 6 Revenues, Expenses and Profit .................................................................. 70
Section 1 Revenues ..................................................................................................... 71
Section 2 Expenses ..................................................................................................... 75
Section 3 Profit ........................................................................................................... 77
Chapter 7 Financial Statements ................................................................................... 84
Section 1 Balance Sheet ............................................................................................. 86
Section 2 Income Statement ....................................................................................... 91
? 会计英语
VI
Section 3 Cash Flow Statement .................................................................................. 95
Chapter 8 Financial Statement Analysis .................................................................... 102
Section 1 Ratio Analysis ........................................................................................... 104
Section 2 Horizontal Analysis .................................................................................. 109
Section 3 Vertical Analysis ....................................................................................... 112
Appendix A 复利现值系数表（PVIF 表） ................................................................... 120
Appendix B 年金现值系数表（PVIFA 表） ................................................................. 121
Bibliography ..................................................................................................................122

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