作者：吴泽福
页数：325
出版社：机械工业出版社
出版日期：2023
ISBN：9787111491750
电子书格式：pdf/epub/txt
内容简介
本书共9章，内容包括财务管理概论、货币时间价值、风险与收益、金融资产及其估价、资本预算与投资决策、营运资金管理、筹资方式、资本结构和股利政策。本书一方面结合中文教材的通用知识模块，提炼与概括出财务管理的相关知识；另一方面也尽量保留英文基础素材的“原汁原味”，兼顾国外有名教科书素描手法的生动和形象。书中备有各章的中英文对照，包括思考与练习的答案提示，特别方便于自学。本书可以作为高等院校财务管理专业学生的教材，也可以作为广大财务从业人员学习财务管理英语的参考用书。
目录
Chapter 1 Introduction to Accounting and Business
1．Nature of Business and Accounting
2．Generally Accepted Accounting Principles
3．The Accounting Equation
4．Business Transactions and the Accounting Equation
5．Financial Statements
Chapter 2 Analyzing Transactions
1．Using Accounts to Record Transactions
2．Posting of Journal Entries to Accounts
3．Trial Balance
4．Discovery and Correction of Errors
Chapter 3 The Adjusting Process
1．Nature of the Adjusting Process
2．Recording Adjusting Entries
3．Summary of the Adjustment Process
4．Adjusted Trial Balance
Chapter 4 Completing the Accounting Cycle
1．Flow of Accounting Information
2．Financial Statements
3．Closing Entries
4．The Accounting Cycle
5．Fiscal Year
Chapter 5 Accounting Systems
1．Basic Accounting Systems
2．Manual Accounting Systems
3．Adapting Manual Accounting Systems
4．Computerized Accounting Systems
Chapter 6 Accounting for Merchandising Businesses
1．Nature of Merchandising Businesses
2．Financial Statement of Merchandising Businesses
3．Merchandising Transactions
4．The Adjusting and Closing Process
Chapter 7 Inventory
1．Control of Inventory
2．Inventory Cost Flow Assumptions
3．Cost of Inventory on Perpetual Inventory System
4．Inventory Costing Methods under a Periodic Inventory System
5．Reporting Merchandise Inventory in the Financial Statements
Chapter 8 Internal Control and Cash
1．Internal Control
2．The Limitations of Internal Control-Costs and Benefits
3．Elements of Internal Control
4．Cash Controls over Receipts and Payments
5．Bank Accounts
6．Bank Reconciliation
7．Special-Purpose Cash Funds
8．Financial Statements Reporting of Cash
Chapter 9 Receivables
1．Classification of Receivables
2．Uncollectible Receivables
3．Direct Write-Off Method for Uncollectible Accounts
4．Allowance Method for Uncollectible Accounts
5．Comparing Direct Write-Off and Allowance Methods
6．Notes Receivable
7．Reporting Receivables on the Balance Sheet
……
Chapter 10 Fixed Assets and Intangible Assets
Chapter 11 Current Liabilities and Payroll
Chapter 12 Stock Transactions， and Dividends
Chapter 13 Bonds Payable and Investments in Bonds
Chapter 14 Income Taxes， Unusual Income Items， and Investments in Stocks
Chapter 15 Statement of Cash Flows
References
