定 價:56 元
叢書名:上海財經(jīng)大學(xué)精品課程系列教材
- 作者:葉建芳
- 出版時間:2016/7/1
- ISBN:9787564224455
- 出 版 社:上海財經(jīng)大學(xué)出版社
- 中圖法分類:H31
- 頁碼:416
- 紙張:膠版紙
- 版次:1
- 開本:16K
《“十二五”普通高等教育本科國家級規(guī)劃教材·普通高等教育“十一五”國家級規(guī)劃教材·上海財經(jīng)大學(xué)精品課程系列教材:會計英語(通用版)》根據(jù)2014年財政部發(fā)布的三個新的具體準(zhǔn)則和修訂的五個準(zhǔn)則進(jìn)行編寫!丁笆濉逼胀ǜ叩冉逃究茋壹壱(guī)劃教材·普通高等教育“十一五”國家級規(guī)劃教材·上海財經(jīng)大學(xué)精品課程系列教材:會計英語(通用版)》新增的內(nèi)容涉及《企業(yè)會計準(zhǔn)則第2號——長期股權(quán)投資》《企業(yè)會計準(zhǔn)則第9號——職工薪酬準(zhǔn)則》《企業(yè)會計準(zhǔn)則第30號——財務(wù)報表列報》等準(zhǔn)則。會計學(xué)原理已經(jīng)是工具,特別對于管理人員來講,它是必備的基礎(chǔ)知識。目前中國經(jīng)濟(jì)全球化發(fā)展已是必然的趨勢,這不單是大量跨國公司進(jìn)駐中國,更多的是大量的中國企業(yè)走向世界,英語作為通行的語言,必然要求更多的中國學(xué)生學(xué)習(xí)與熟悉國際財務(wù)準(zhǔn)則。會計英語已經(jīng)成為會計專業(yè)的必修課程以及更多的經(jīng)管專業(yè)的輔修課程了。
《“十二五”普通高等教育本科國家級規(guī)劃教材·普通高等教育“十一五”國家級規(guī)劃教材·上海財經(jīng)大學(xué)精品課程系列教材:會計英語(通用版)》每一課有自測題、練習(xí)題、問題以及一個小案例,以使讀者通過練習(xí),掌握所學(xué)內(nèi)容。自測題答案在每一課的最后一頁,練習(xí)題和問題的參考答案在書本的最后附錄中。為了便于教師教學(xué)和讀者自學(xué)的需要,《“十二五”普通高等教育本科國家級規(guī)劃教材·普通高等教育“十一五”國家級規(guī)劃教材·上海財經(jīng)大學(xué)精品課程系列教材:會計英語(通用版)》附有教學(xué)用課件。
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
Introducing componen,ts of the Framework
1.4 Understanding of Financial Statements
Statement of Financial Position,(Balan,ce Sheet)
Statement of Comprehensive Income(Income Statement)
Statement of Changes in, 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
Demonstration Problem
Vocabulary
Self—Test Questions
Discussion Questions
Exercises
Problems
Mini—Case
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 Accoun,tin,g 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 Practices in China
Receipt Vouchers
Payment Vouchers
Transfer Vouchers
2.6 Using the Information—the Debt Ratio
Demonstration Problem
Vocabulary
Self—Test Questions
Discussion Questions
Exercises
Problems
Mini—Case
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
3.5 Closing Entries
Purpose of Closing Entries
Preparing the Closing Entries
3.6 Post—closing Trial Balance
3.7.The Accounting Cycle
3.8 Practices in China
3.9 Classification of Balance Sheetltems
Assets
Liabilities
Owner's Equity
3.10 Using the Information—the Current Ratio
Demonstration Problem
Vocabulary
Self—Test Questions
Discussion Questions
Exercises
Problems
Mini—Case
4 Accounting for Cash, Trading Securities and Receivables
4.1 Cash, Cash Equivalents, and Liquidity
4.2 Internal Control over Cash
Purposes and Broad Principles of Internal Control Procedures
The Characteristics of an Effective System of Internal Control
Internal Control for Cash
4.3 The Petty Cash Fund
Establishing the Fund
Making Petty Cash Payments
Reimbursing the Fund
4.4 Reconciling the Bank Balance
Bank Statement
Need for Reconciling the Bank Balance
Steps in, Reconciling the Bank Balance
4.5 Trading Securities
Accounting for Trading Securities
Balance Sheet Presentation
4.6 Credit Sales and Bad Debts
Design, Internal Controls for Receivables
Allowance Method of Accounting for Bad Debts
Writing off a Bad Debt
Bad Debt Recoveries
Estimating the Amount of Bad Debt Expense
Direct Write—Off Method of Accounting for Bad Debts
Credit Card Sales
4.7 Promissory Notes
Recording Receipt and Collection, of a Note
Dishonored Notes Receivable
Discounting Notes Receivable
Recording the Discounting of Notes Receivable
Contingent Liability and the Full Disclosure Principle
4.8 Converting Receivable into Cash
Selting Accounts Receivable
Pledging Accounts Receivable
4.9 Using the Information—Accounts Receivable Turnover
Demonstration Problem
Vocabulary
Self—Test Questions
Discussion Questions
Exercises
Problems
Mini—Case
5 Inventories and Cost of Goods Sold
5.1 Cost to Be Included in Inventories
What Is Inventory
Who Owns the Inventory
5.2 Inventory Systems
5.3 Purchase,Discount,Return & Allowance
Merchandise Purchases—Perpetual Inventory System
Purchase Retums and Allowances
Trade Discounts
Purchase Discounts
5.4 Inventory Cost Flow Assumptions
Periodic Inventory System
Perpetual Inventory System
Consistency in the Application of Inventory Valuation Procedures
5.5 Revenue from Sales and Cost of Goods Sold—Perpetual Inventory System
Sales Retums and Allowances
Sales Discounts
Shrinkage
5.6 Inventory Errors
5.7 Valuation Using Lower of Cost or Market (LCM) Method
5.8 Inventory Estimation Method
5.9 Disclose Information of Inventory in Financial Statements
5.10 Analysis the Information—Merchandise Turnover
Demonstration Problem
Vocabulary
Self—Test Questions
Discussion Questions
Exercises
Problems
Mini—Case
……
6 Long—Term Assets: Investments, Fixed Assets, Natural Resources and Intangible Assets
7 Current and Long—Term Liabilities
8 Owner's Equity
9 Statement of Cash Flows
Appendix 1:Balance Sheet
Appendix 2:Profit and Loss Account
Appendix 3:Future Value of $ 1
Appendix 4:Present Value of $ 1
Appendix 5:Present Value of Annuity of $ 1
Appendix 6:Future Value of Annuity of $ 1
Appendix 7:Solution of Exercises and Problems