作者：宋德富，瞿天易，苑庆春主编
页数：104页
出版社：清华大学出版社
出版日期：2023
ISBN：9787302543145
电子书格式：PDF
PDF下载地址
内容简介
本书涵盖两大板块内容。第一板块围绕会计等式讲解会计基本要素, 包括资产、债务、权益、资产负债表、收付实现制和权责发生制等; 第二板块围绕常用的会计业务展开, 包括复式记账、日记账分录、保本点分析、公认的会计准则、国际财务报告准则等。
目录
Unit 1
Passage A Accounting for Business
Passage B A Story for Relating to Accounting Basics
Unit 2
Passage A How to Use the Accounting Equation
Passage B Basic Elements of Accounting
Unit 3
Passage A Assets and Liability
Passage B Financial StatementStatement of Owner’s Equity
Unit 4
Passage A When to Recognize Revenue & Expenses
Passage B Differences Between Cash Basis and Accrual Basis Accounting
Unit 5
Passage A Balance Sheet
Passage B On Which Financial Statements Does a Company Report Its Long-Term Debt
Unit 6
Passage A Double Entry Accounting
Passage B Debits and Credits
Unit 7
Passage A Journal Entry
Passage B Posting Journal Entries to Ledger Accounts
Unit 8
Passage A Breakeven Analysis-Fixed Cost, Variable Cost and Profit
Passage B Cost Accounting Basics
Unit 9
Passage A About GAAP
Passage B The Ten Generally Accepted Accounting Principles
Unit 10
Passage A China’s Accounting Standards:Chinese GAAP vs. US GAAP and IFRS
Passage B Differences Between Western and China’s Accounting Standards
Passage A Accounting for Business
Passage B A Story for Relating to Accounting Basics
Unit 2
Passage A How to Use the Accounting Equation
Passage B Basic Elements of Accounting
Unit 3
Passage A Assets and Liability
Passage B Financial StatementStatement of Owner’s Equity
Unit 4
Passage A When to Recognize Revenue & Expenses
Passage B Differences Between Cash Basis and Accrual Basis Accounting
Unit 5
Passage A Balance Sheet
Passage B On Which Financial Statements Does a Company Report Its Long-Term Debt
Unit 6
Passage A Double Entry Accounting
Passage B Debits and Credits
Unit 7
Passage A Journal Entry
Passage B Posting Journal Entries to Ledger Accounts
Unit 8
Passage A Breakeven Analysis-Fixed Cost, Variable Cost and Profit
Passage B Cost Accounting Basics
Unit 9
Passage A About GAAP
Passage B The Ten Generally Accepted Accounting Principles
Unit 10
Passage A China’s Accounting Standards:Chinese GAAP vs. US GAAP and IFRS
Passage B Differences Between Western and China’s Accounting Standards