作者：徐鹿//刘璐
页数：258
出版社：科学出版社
出版日期：2014
ISBN：9787030413239
电子书格式：pdf/epub/txt
内容简介
《会计与财务管理专业英语》主要服务对象是各大、专院校的会计专业学生和在职会计人员，尤其适合于初学者循序渐进、由浅入深地学习。
本书特色
《会计与财务管理专业英语》涵盖了簿记、会计、财务管理的有关内容，具体分为三大部分，第一部分是基础会计，第二部分是财务会计，第三部分是财务管理，将三个部分分别清晰地进行了论述，便于学生能够循序渐进、由浅入深地进行学习。在第一部分，介绍了会计基本知识，会计要素、会计方程式、会计循环等，对基础会计做了较为全面的介绍。在第二部分中，阐述了资产、负债、所有者权益的具体知识，还讲述了财务报表的内容。第三部分则针对财务管理的专业知识，分别从融资、投资、营运资金和利润分配等角度进行阐述。
目录
PART1 ACCOUNTING
UNIT1 BAsicAc
outing ChApter1 IntroductiontoAc
ounting 2
1．1
DefinitionofAc
ounting 2
1．2
Profes
ionofAc
ounting 2
1．3
TypesofAc
ountingInformAtion 4
1．4
FinAnciAlAc
ountingMeAsurementBAses 4 MoreKnowledge 7 ChApter2 TheStructureAndChArtofAc
ounts 11
2．1
Ac
ountTitle 11
2．2
TheStructureofAc
ounts 15 MoreKnowledge17 ChApter3 TheAc
tingEquAtionAndDoubleEntryBookke
ping 18
3．1
Ac
ountinments 18
gElenuo
3．2
TheAc
ountingEquAtion 19
3．3
DoubleEntry22 ChApter4 Ac
ountingCycle(Ⅰ)25
4．1
TheJournAlAndJournAlizingTrAnsActions 25
4．2
TheLedgerAndPostingTrAnsActions 28
4．3
PrepAringATriAlBAlAnce 32 ChApter5 Ac
ountingCycle(Ⅱ)38
5．1
TimePeriodPrincipleAndtheNe
dforAdjustments 38
5．2
Ac
ruAlVersusCAshBAsisofAc
ounting 38
5．3
PrepAreAdjustingEntries 39
5．4
TheAdjustedTriAlBAlAnceAndPrepArAtionofFinAnciAlStAtements 43
5．5
TheWorkshe
t46
5．6
ClosingEntries 49
5．7
ThePostＧclosingTriAlBAlAnce 51
5．8
TheStepsintheAc
ountingCycle 52 ChApter6 BAsicFinAnciAlStAtements 60 6．1 StAtementofProfitorLos
AndComprehensiveIncome 60
6．2
StAtementofChAngesinOwnersEquity61
6．3
StAtementofFinAnciAlPosition 61
6．4
StAtementofCAshFlows 63UNIT2 FinAnciAlAc
ounting ChApter7 CAsh 67
7．1
NAturesofCAsh 67
7．2
ControlofCAsh68
7．3
BAnkReconciliAtion 71 ChApter8 Ac
ountsReceivAble 77
8．1
NAtureofAc
ountsReceivAble 77
8．2
SAlesDiscounts77
8．3
SAlesReturns 78
8．4
Ac
ountingforBAdDebtExpense78 ChApter9 Inventory 85
9．1
NAtureofInventory 85
9．2
PerpetuAlAndPeriodicInventorySystems 86
9．3
InventoryCostFlow Methods 86 ChApter10 FixedAs
ets 91
10．1
DefinitionofFixedAs
ets91
10．2
AcquisitionofFixedAs
ets 91
10．3
DepreciAtionofFixedAs
ets 91
10．4
DisposAlofFixedAs
ets 95 ChApter11 IntAngibleAs
ets 98
11．1
DefinitionofIntAngibleAs
ets98
11．2
VAriousIntAngibleAs
ets98
11．3
AcquisitionofIntAngibleAs
ets 99
11．4
AmortizAtionofIntAngibleAs
ets100 ChApter12 LiAbilities102
12．1
DefinitionofLiAbilities 102
12．2
ClAs
ificAtionofLiAbilities 102
12．3
DeterminAbleLiAbilities 102 ChApter13 OwnersEquity 119
13．1
FormsofBusines
OrgAnizAtion119
13．2
SoleProprietorshipsAndPArtnershipsAc
ounting 120
13．3
CorporAtionAc
ounting 131
ChApter14 IncomeAndExpenses 142 14．1 ContentsofIncome 142 14．2 Ac
ountingforRevenue 142 14．3 Ac
ountingforExpenses 144 ChApter15 FinAnciAlStAtements(Ⅰ) 147 15．1 StAtementofFinAnciAlPosition 147 15．2 StAtementofProfitorLos
AndOtherComprehensiveIncome 158 ChApter16 FinAnciAlStAtements(Ⅱ) 170 16．1 StAtementofCAshFlows 170 16．2 TheStAtementofChAngesinEquity178
PART2 FINANCE
ChApter17 OverviewofFinAnce 182 17．1 TheMAinContentofFinAnciAlMAnAgement 182 17．2 TArgetsofFinAnciAlMAnAgement 185 17．3 TheMAjorTAsksoftheFinAnciAlMAnAger 187 ChApter18 TimeVAlueofMoney 190 18．1 RelAtionshiptothePAymentDecision 190 18．2 FutureVAlueAndPresentVAlueofSingleAmount 190 18．3 FutureAndPresentVAlueofAnnuity 192 18．4 DeterminingofAnnuityVAlue 195 ChApter19 InterestRAtes 197 19．1 HistoricAlInterestRAtes197 19．2 ReAsonsforInterestRAteChAnges 198 19．3 InterestRAtesQuotes 199 19．4 ConvertingAnAPRtoAnEAR 199 19．5 InflAtionAndReAlVersusNominAlRAtes 199 19．6 RiskAndTAxes200 19．7 MArketInterestRAtesModel 200 ChApter20 DebtFinAncing 202 20．1 ShortＧtermDebtFinAncing 202 20．2 LongＧtermDebtFinAncing 203 ChApter21 EquityFinAning 207 21．1 TheConceptsofEqcuityFinAncing207 21．2 TheAdvAntAgesAndDisAdvAntAges 207 21．3 FActorsConsideredforChoosingAMethodofFinAncing 208 21．4 SourcesofEquityFinAncing 208 21．5 MethodsofEquityFinAncing 209ChApter22 CApitAlBudgeting(Ⅰ) 212
22．1
ImportAnceofCApitAlBudgeting 212
22．2
Proces
AndPrinciplesofCApitAlBudgeting212
22．3
IncrementAlCAshFlowsofProject 213 MoreKnowledge 215 ChApter23 CApitAlBudgeting(Ⅱ) 216
23．1
CApitAlBudgetingDecisionCriteriA 216
23．2
PAybAckPeriod(PP) 216
23．3
NetPresentVAlue(NPV) 217
23．4
ItrAAeoeun(217
nenlRtfRtrIRR)ChApter24 WorkingCApitAlMAnAgement 219
24．1
WorkingCApitAlTerminology 219
24．2
CAshMAnAgement 220
24．3
Ac
ountsReceivAbleMAnAgement221
24．4
InventoryMAnAgement 222 MoreKnowledge 225 ChApter25 DistributionofProfits 227
25．1
TheBAsicTheoryofDividendPolicy 227
25．2
DividendTheory 228
25．3
FActorsInfluencingtheDividendDecision 230
25．4
DividendPolicy232 MoreKnowledge 235 ChApter26 FinAnciAlPlAnning 237
26．1
TheObjectiveofFinAnciAlPlAnning 237
26．2
TheBenefitsofFinAnciAlPlAnning 237
26．3
ImportAntElementsinFinAnciAlPlAnning 238
26．4
TheFinAnciAlPlAnningModel 239
26．5
LinksBetwe
nLongＧtermAndShortＧtermFinAncingDecisions 240 MoreKnowledge 245 ChApter27 AnAlyzingFinAnciAlStAtements 246
27．1
TheBroAdCAtegoriesofRAtios 246
27．2
ProfitAbilityAndReturnonCApitAl 249
27．3
Liquidity,GeAring/LeverAgeAndWorkingCApitAl250
27．4
Ef
iciencyRAtios:ControlofReceivAblesAndInventories 253
27．5
ShAreholdersInvestmentRAtios 255
