图书介绍
财务会计英语PDF|Epub|txt|kindle电子书版本网盘下载
- 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