作者：孙晓彤
页数：272页
出版社：立信会计出版社
出版日期：2019
ISBN：9787542962096
电子书格式：pdf/epub/txt
内容简介
《会计英语/高等学校应用技术型经济管理系列教材·会计系列》以企业财会活动为主线，介绍会计英语的制单、记账、核算、会计业务、财务管理及审计等知识技能；并以实际工作需要为核心，采用了单元制模块写法，具体包括：学习目标、对话、阅读、常用语句等环节。适用于高等院校会计、财务管理、审计等专业的教学。
本书特色
本书以企业财会活动为主线，介绍会计英语的制单、记账、核算、会计业务、财务管理及审计等知识技能；并以实际工作需要为核心，采用了单元制模块写法，具体包括：学习目标、对话、阅读、常用语句等环节。适用于高等院校会计、财务管理、审计等专业的教学。
目录
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
1．1 What is Accounting
1．2 The History and Development of Accounting
1．3 The Role of Accounting
1．4 The Qualitative Characteristics of Financial Information
1．5 Accounting Elements and Accounting Equation
1．6 Accounting Ethics
Chapter 2 Basic Accounting Standards
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
2．1 Accounting Underlying Assumption
2．2 Accounting Basis
2．3 Accounting Principles
Chapter 3 Recording Transactions
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
3．1 Types of Transactions
3．2 Source Document
3．3 Accounting Cycle
3．4 The Ledger Accounts
3．5 Chart of Accounts
3．6 Double-Entry Accounting
3．7 Expanded Accounting Cycle
3．8 General Journal
3．9 Recording Transactions in a Journal
3．10 Posting from Journal to Ledger
3．11 Trial Balance
3．12 Correcting Errors
3．13 Use of Dollar Signs and Decimal Points
Chapter 4 Current and Non-current Asset
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
4．1 Basic Concepts of Asset
4．2 Current Asset
4．3 Non-current Asset
Chapter 5 Current and Non-current Liability
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
5．1 Basic Concepts of Liability
5．2 Current Liability
5．3 Non-current Liabilities
Chapter 6 Owner’s of Equity
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
6．1 Forms of Business Organization
6．2 Basic Concepts of Stock
6．3 Ordinary Shares and Preference Shares
6．4 Dividend
6．5 Owners’ Equity
Chapter 7 Revenue and Expense
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
7．1 Revenue
7．2 Revenue from Sales
7．3 Common Types of Transaction
7．4 Construction Contract
7．5 Expense
Chapter 8 Basic Financial Statements
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
8．1 Statement of Financial Position
8．2 Income Statement
8．3 Statement of Cash Flow
Chapter 9 Financial Management
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
9．1 The Function of Financial Management
9．2 Working Capital Management
9．3 Investment Appraisal
9．4 Business Finance
Chapter 10 Audit and Assurance
Informative Abstract
Key and Difficult Points
Learning Objective
Knowledge Framework
10．1 Audit Framework and Regulation
10．2 Planning and Risk Assessment
10．3 Internal Control
10．4 Substantive Procedure
10．5 Review and Reporting
会计英语模拟试题
本章练习参考答案
会计英语模拟试题参考答案
