會(huì)計(jì)專業(yè)英語(yǔ)(中國(guó)人民大學(xué)會(huì)計(jì)系列教材·簡(jiǎn)明版;中國(guó)人民大學(xué)“十三五”規(guī)劃教材)
定 價(jià):39 元
叢書(shū)名:中國(guó)人民大學(xué)會(huì)計(jì)系列教材·簡(jiǎn)明版
- 作者:袁蓉麗
- 出版時(shí)間:2021/4/1
- ISBN:9787300291468
- 出 版 社:中國(guó)人民大學(xué)出版社
- 中圖法分類:F23
- 頁(yè)碼:248
- 紙張:
- 版次:1
- 開(kāi)本:16
這是一本為會(huì)計(jì)英語(yǔ)教學(xué)編寫(xiě)的專業(yè)基礎(chǔ)教材,內(nèi)容以基礎(chǔ)會(huì)計(jì)理論、財(cái)務(wù)會(huì)計(jì)為主,兼顧管理會(huì)計(jì)、審計(jì)和內(nèi)部控制的主要內(nèi)容。本書(shū)注重知識(shí)體系的完整性,突出會(huì)計(jì)英語(yǔ)實(shí)踐能力和應(yīng)用技能的培養(yǎng)。本書(shū)共有11章,每章包含正文、專業(yè)術(shù)語(yǔ)和課后練習(xí)三部分。
通過(guò)學(xué)習(xí),讀者可以掌握會(huì)計(jì)學(xué)基本理論、基本方法的英語(yǔ)表達(dá)方式。本書(shū)對(duì)拓展會(huì)計(jì)專業(yè)英文詞匯、運(yùn)用英語(yǔ)處理會(huì)計(jì)業(yè)務(wù)、閱讀會(huì)計(jì)專業(yè)英文文獻(xiàn)等大有助益,可作為高等院校本科會(huì)計(jì)、審計(jì)、財(cái)務(wù)管理等專業(yè)的會(huì)計(jì)英語(yǔ)課程教材,也可作為廣大財(cái)會(huì)從業(yè)人員學(xué)習(xí)會(huì)計(jì)英語(yǔ)的專業(yè)書(shū)籍。
袁蓉麗 中國(guó)人民大學(xué)商學(xué)院會(huì)計(jì)系教授、博士生導(dǎo)師,財(cái)政部全國(guó)會(huì)計(jì)領(lǐng)軍人才,注冊(cè)會(huì)計(jì)師。在英國(guó)卡迪夫大學(xué)獲得博士學(xué)位(會(huì)計(jì)和金融方向)。主要研究領(lǐng)域包括公司財(cái)務(wù)、公司治理、管理會(huì)計(jì)。在Journal of Banking & Finance、Journal of Corporate Finance 、Journal of Business Finance & Accounting、《管理世界》、《會(huì)計(jì)研究》、《審計(jì)研究》等國(guó)外內(nèi)核心期刊發(fā)表論文30余篇,出版專著兩部。主持和參與多項(xiàng)國(guó)家自然科學(xué)基金項(xiàng)目、教育部人文社會(huì)科學(xué)研究基金項(xiàng)目。曾獲中國(guó)人民大學(xué)十大教學(xué)標(biāo)兵提名獎(jiǎng)、中國(guó)人民大學(xué)商學(xué)院MBA項(xiàng)目最佳教學(xué)獎(jiǎng)。
Chapter 1 Introduction to Accounting
1.1 What is Accounting
1.2 Forms of Business Entities
1.3 Business Activities
1.4 Users of Accounting Information
1.5 Types of Accounting
1.6 Careers in Accounting
Chapter 2 Financial Accounting and the Conceptual Framework
2.1 Financial Accounting
2.2 Conceptual Framework
2.3 Accounting Equation
2.4 Accounting Cycle
Chapter 3 Current Assets
3.1 Cash and Cash Equivalents
3.2 Trading Securities
3.3 Accounts Receivable
3.4 Notes Receivable
3.5 Inventory
Chapter 4 Non-Current Assets
4.1 Long-Term Investments
4.2 Plant Assets
4.3 Intangible Assets
Chapter 5 Liabilities
5.1 The Nature of Liabilities
5.2 Current Liabilities
5.3 Non-Current Liabilities
5.4 Bonds Payable
Chapter 6 Stockholders’ Equity
6.1 The Nature of Equity
6.2 Accounting for the Issuance of Stock
6.3 Accounting for Treasury Stock
6.4 Accounting for Profit Appropriation
6.5 Accounting for Retained Earnings
Chapter 7 Revenues, Expenses, and Profits
7.1 Revenue
7.2 Expense
7.3 Profit
Chapter 8 Financial Statements and Financial Statement Analysis
8.1 Financial Statement
8.2 Financial Statement Analysis
Chapter 9 Managerial Accounting
9.1 Managerial Accounting Overview
9.2 Application
Chapter 10 Auditing
10.1 Introduction of Auditing
10.2 Types of Audit Reports
10.3 Audit Process
Chapter 11 Internal Control
11.1 The Need for Internal Control
11.2 Means of Achieving Internal Control
11.3 COSO Framework
11.4 How to Effectively Implement Internal Control Framework
11.5 Examples of Internal Control Regulations in China