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财务会计英语PDF|Epub|txt|kindle电子书版本网盘下载

财务会计英语
  • 黄继英主编 著
  • 出版社: 北京:中国物资出版社
  • ISBN:7504718076
  • 出版时间:2002
  • 标注页数:232页
  • 文件大小:10MB
  • 文件页数:240页
  • 主题词:财务会计(学科: 英语) 财务会计 英语

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图书目录

Chapter 11

General Introduction1

Part Ⅰ.Accounting And Its Classification1

Part Ⅱ.Accounting Functions1

Part Ⅲ.Users Of Accounting2

Part Ⅳ.Accounting Profession2

Part Ⅴ.Accounting Assumptions And The Major Accounting Principles3

Part Ⅵ.Accounting Standard Formulating Organizations5

Chapter 211

Accounting Elements And Accounting Equation11

Part Ⅰ.Accounting Object And Accounting Elements11

PartⅡ.Static Accounting Elements And Quatitative Relation11

Part Ⅲ.Dynamic Accounting Elements And The Quantitative Relation12

Part Ⅳ.Accounting Equation12

Part Ⅴ.Transactions And The Accounting Equation12

Chapter 320

Accounting Cycle(Ⅰ)20

Part Ⅰ.Establishment Of Accounting Chart20

Part Ⅱ.Establishment Of Accounts22

Part Ⅲ.Double-entry System24

Part Ⅳ.Journals And Journalizing25

Part Ⅴ.General Ledger And Posting26

Part Ⅵ.Trial Balance28

Part Ⅶ.Special Journals And Subsidiary Ledgers29

Chapter 444

Accounting Cycle(Ⅱ)44

Part Ⅰ.Filling In And Auditing The Accounting Documents44

Part Ⅱ.Adjustments45

Part Ⅲ.Worksheet49

Part Ⅳ.Closing Entries52

Part Ⅴ.Preparation of Financial Statements54

Chapter 565

Monetary Assets:Cash&Marketable Securities65

Part Ⅰ.Cash And Its Control65

Part Ⅱ.The Petty Cash67

Part Ⅲ.Cash In Bank69

Part Ⅳ.Bank Reconciliation71

Part Ⅴ.Other Monetary Currency74

Part Ⅵ.Marketable Securities75

Chapter 682

Receivable Items82

Part Ⅰ.Accounts Receivable82

Part Ⅱ.Notes Receivable86

Chapter 796

Inventory96

Part Ⅰ.Brief Introduction of Inventory96

Part Ⅱ.Two Inventory Systems98

Part Ⅲ.Methods of Inventory Measurement100

Part Ⅳ.Ending Inventory Measurement104

Part Ⅴ.Counting Inventory108

Chapter 8116

Fixed Assets Intangible Assets And Other Long-term Assets116

Part Ⅰ.Fixed Assets116

Part Ⅱ.Intangible Assets127

Part Ⅲ.Deferred Assets And Other Assets129

Chapter 9137

Long-term Investment137

Part Ⅰ.Brief Introduction137

Part Ⅱ.Long Term Eguity Investments137

Part Ⅲ.Calculation For Long-term Bond Investments141

Part Ⅳ.Other Long Term Investments147

Chapter 10152

Liabilities152

Part Ⅰ.Introduction Of Liabilities152

Part Ⅱ.Calculation Of Current Liabilities152

Part Ⅲ.Calculation Of Long Term Liabilities156

Chapter 11165

Owner's Equity165

Part Ⅰ.Paid-in Capital165

Part Ⅱ.Capital Reserve175

Part Ⅲ.Retained Earnings178

Chapter 12183

Revenue Expenses and Profits183

Part Ⅰ.Recognition Of Revenue183

Part Ⅱ.Recognition Of Expenses185

Part Ⅲ.Manufacturing Cost188

Part Ⅳ.Formation and Distribution of Profits196

Chapter 13206

Financial Reports206

Part Ⅰ.Preparation of Financial Reports206

Part Ⅱ.Balance Sheet207

Part Ⅲ.An Income Statement212

Part Ⅳ.A Cash Flows Statement215

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