图书介绍
会计专业英语PDF|Epub|txt|kindle电子书版本网盘下载
- 郭葆春主编；肖继辉副主编 著
- 出版社： 北京：中国人民大学出版社
- ISBN：9787300232591
- 出版时间：2016
- 标注页数：314页
- 文件大小：45MB
- 文件页数：321页
- 主题词：会计－英语－高等学校－教材
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图书目录
Lesson 1 Principle of Financial Accounting1
TOPIC 1.1 Introduction to Accounting1
TOPIC 1.2 Conceptual Framework for Financial Reporting5
TOPIC 1.3 The Accounting Equation17
TOPIC 1.4 Accounting Cycle22
GLOSSARY59
EXERCISE63
Lesson 2 Intermediate Financial Accounting73
TOPIC 2.1 Cash73
TOPIC 2.2 Sale and Receivables77
TOPIC 2.3 Investments84
TOPIC 2.4 Inventory89
TOPIC 2.5 Fixed Assets and Intangibles Assets106
TOPIC 2.6 Liabilities118
TOPIC 2.7 Shares123
GLOSSARY126
EXERCISE129
Lesson 3 Financial Statements and Financial Statement Analysis137
TOPIC 3.1 Financial Statements137
TOPIC 3.2 Financial Statement Analysis147
GLOSSARY162
EXERCISE163
Lesson 4 Consolidation Accounting171
TOPIC 4.1 Recording and Reporting Inter-Corporate Investments171
TOPIC 4.2 Consolidation of 100％Owned Subsidiaries When the Parent Uses the Equity Method175
TOPIC 4.3 Consolidation of Less Than 100％ Owned Subsidiaries When the Parent Uses the Equity Method193
GLOSSARY212
EXERCISE213
Lesson 5 Managerial Accounting218
TOPIC 5.1 Introduction218
TOPIC 5.2 Manufacturing Cost Concepts219
TOPIC 5.3 Cost Classification226
TOPIC 5.4 Cost Behaviour227
TOPIC 5.5 CVP Analysis241
GLOSSARY251
EXERCISE253
Lesson 6 Auditing260
TOPIC 6.1 Introduction to Auditing260
TOPIC 6.2 GAAS and Mechanisms to Monitor and Enforce GAAS264
TOPIC 6.3 Audit Planning270
TOPIC 6.4 Internal Controls279
TOPIC 6.5 Transaction Cycle Auditing and Completion of Audit285
GLOSSARY306
EXERCISE309