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会计英语=AccountingPDF|Epub|txt|kindle电子书版本网盘下载

会计英语=Accounting
  • 李培根，张媛媛主编 著
  • 出版社： 兰州大学出版社
  • ISBN：
  • 出版时间：2012
  • 标注页数：229页
  • 文件大小：12MB
  • 文件页数：239页
  • 主题词：

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图书目录

Chapter 1 Introduction to Accounting1

1.1 The Development of Accounting3

1.2 What is Accounting4

1.3 Types of Accounting Information5

1.4 Users of Accounting Information8

1.5 Assumptions of Financial Accounting10

1.6 Qualitative Characteristics of Accounting Information12

Exercises15

Special Words and Terms23

Chapter 2 Double Entry Accounting25

2.1 Accounts27

2.2 The Accounting Equation28

2.3 The T-account34

Exercises39

Special Words and Terms46

Chapter 3 Accounting Cycle47

3.1 Journals and Ledgers49

3.2 Posting Journal Entries to the Ledger Accounts51

3.3 The Trial Balance53

3.4 Adjusting Entries55

Exercises58

Special Words and Terms64

Chapter 4 Financial Statement65

4.1 The Balance Sheet68

4.2 The Income Statement71

4.3 The Statement of Cash Flow74

4.4 Relationships Among the Three Financial Statements77

Exercises78

Special Words and Terms85

Chapter 5 Accounting Information Systems87

5.1 Features of an Effective Accounting Information System89

5.2 Components of a Computerized Accounting System91

5.3 The Three Stages of Data Processing-A Comparison of Computerized and Manual Accounting System92

Exercises93

Special Words and Terms98

Chapter 6 Current Assets99

6.1 Cash and Its Control101

6.2 Bank Reconciliation106

6.3 Receivable110

6.4 Inventory114

6.5 Short-term Investment117

Exercises119

Special Words and Terms126

Chapter 7 Plant Assets129

7.1 Plant Assets131

7.2 Depreciation of Plant Assets134

7.3 Intangible Assests138

Exercises141

Special Words and Terms143

Chapter 8 Liabilities145

8.1 Current Liabilities147

8.2 Non-current Liabilities150

Exercises153

Special Words and Terms155

Chapter 9 Owner's Equity-Forms of Business Organization157

9.1 Sole Proprietorship159

9.2 Partnership160

9.3 Corporations162

Exercises163

Special Words and Terms165

Appendixes167

Appendix 1 Reading169

Appendix 2 Index of Accounting Standards for Business Enterprises211

Appendix 3 Special Words and Terms216

References229

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