图书介绍
会计英语PDF|Epub|txt|kindle电子书版本网盘下载
- 李宗顺主编 著
- 出版社： 北京：清华大学出版社
- ISBN：9787811234664
- 出版时间：2009
- 标注页数：256页
- 文件大小：36MB
- 文件页数：266页
- 主题词：会计－英语－高等学校：技术学校－教材
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图书目录
Chapter 1 Introduction to Accounting1
Section Ⅰ2
1.1 Definition of Accounting2
1.2 The Importance of Accounting Information7
Section Ⅱ13
Reading Material13
The Development of Accounting13
Chapter 2 Accounting Assumptions and Principles17
Section Ⅰ18
2.1 Accounting Assumptions18
2.2 Accounting Principles24
Section Ⅱ30
Reading Material30
GAAP and SAP30
Accrual Principle and Conservatism Principie31
Chapter 3 Accounting Elements33
Section Ⅰ34
3.1 Assets,Liabilities and Owner's Equity34
3.2 Revenue,Expense and Net Earning40
Section Ⅱ46
Reading Material46
Marketable Securities,Inventory and Fixed Assets46
Chapter 4 Accounts49
Section Ⅰ50
4.1 Definition of Accounts50
4.2 Account Types56
Section Ⅱ62
Reading Material63
Chart of Accounts（会计科目表，账户一览表）63
Subaccount（子账户）64
Chapter 5 Debit-credit Bookkeeping65
Section Ⅰ66
5.1 Debit-credit Bookkeeping66
5.2 The Rules of Debit and Credit70
Section Ⅱ76
Reading Material77
Microcomputer Accounting Systems77
Chapter 6 Business Transactions and Accounting Equation81
Section Ⅰ82
6.1 Business Transactions82
6.2 Accounting Equation87
Section Ⅱ94
Reading Material96
Forms of Business Organization96
Chapter 7 Accounting Documents98
Section Ⅰ99
7.1 Source Documents99
7.2 Vouchers105
Section Ⅱ111
Reading Material112
The Trial Balance112
Chapter 8 Account Books114
Section Ⅰ115
8.1 Journal115
8.2 Ledger122
Section Ⅱ126
Reading Material128
Posting（过账）128
Chapter 9 Accounting Cycle130
Section Ⅰ131
9.1 Definition of the Accounting Cycle131
9.2 Procedures of the Accounting Cycle137
Section Ⅱ142
Reading Material142
Identification and Recording of Transactions and Other Events142
Chapter 10 Basic Financial Statements145
Section Ⅰ147
10.1 The Balance Sheet147
10.2 The Income Statement151
Section Ⅱ157
Reading Material159
Objectives of Financial Statements159
Chapter 11 Financial Statement Analysis162
Section Ⅰ164
11.1 Ratio Analysis164
11.2 The DuPont System171
Section Ⅱ175
Reading Material176
A General Perspective on Financial Statement Analysis176
Appendix179
Chapter 12 The Accounting Laws181
12.1 Accounting Law of the People's Republic of China181
12.2 The People's Republic of China Accounting Standard for Business Enterprises:Basic Standard199
Chapter 13 Management Accounting210
Section Ⅰ212
13.1 Introduction to Management Accounting212
13.2 Differences Between Financial and Management Accounting217
Section Ⅱ221
Reading Material221
Use Management Tools to Make Good Decisions221
Chapter 14 Auditing224
Section Ⅰ225
14.1 Introduction to Auditing225
14.2 The Processes of Auditing232
Section Ⅱ236
Reading Material237
Audit Evidence237
Chapter 15 Tax Accounting240
Section Ⅰ242
15.1 Tax on Foreign Companies and individuals242
15.2 Tax Administration247
Section Ⅱ252
Reading Material253
Taxes253
References256