作者：马建威编著
页数：276
出版社：经济科学出版社
出版日期：2015
ISBN：9787514154986
电子书格式：pdf/epub/txt
内容简介
本书作为英文版会计学的教材，内容严谨，体系完整，案例丰富，语言通俗，书后附有账户的中英文对照表，十分适合作为英语会计初学者学习教材。本书已经作为教材出版过，编排较成熟。书中的部分内容以及附件没有资料来源，并且缺少参考文献，需要作者补充。
作者简介
马建威，甘肃兰州人，管理学博士，财政部财政科学研究所应用经济学博士后，北京工商大学副教授、硕士生导师，北京市中青年骨干教师，美国明尼苏达大学、北伊利诺伊大学访问学者，是《会计研究》、《审计研究》等多家专业期刊匿名审稿人。 主要研究领域为内部控制与风险管理、企业海外并购、政府会计、审计收费等。在《审计研究》、《财政研究》等核心期刊发表论文40余篇，出版专著1部，主编8部，译作2部，参编10余部，主持或参与省部级以上课题10余项。
本书特色
本书作为英文版会计学的教材，内容严谨，体系完整，案例丰富，语言通俗，书后附有账户的中英文对照表，十分适合作为英语会计初学者学习教材。本书已经作为教材出版过，编排较成熟。
书中的部分内容以及附件没有资料来源，并且缺少参考文献，需要作者补充。
目录
unit 1 accounting : the language of business
section 1 : the purpose of accounting and financial reporting ~
section 2: accounting bases and accounting assumptions
section 3 : qualitative characteristics of accounting information
unit 2 cash
section 1: cash and internal control
section 2: internal controls ov.er cash
unit 3 receivables
section 1 : receivables
section 2 : notes receivable
unit 4 inventories
section ! : inventory in brief
section 2: determining actual quantities in the inventory
section 3 : costs included in inventory
section 4: inventory accounting systems
section 5 : methods of pricing inventory at cost
unit 5 investments
section 1 : investments: the classification and valuation
section 2: international accounting differences
section 3 : financial instruments
section 4: additional issues for investments
unit 6 property, plant and equipment
section 1 : acquisition and valuation of plant and equipment
section 2: depreciation of property, plant and equipment
section 3 : disposal of plant and equipment
unit 7 intangible assets
section 1 : valuation of intangibles
section 2 : amortization or impairment of intangible assets
section 3: research and development costs
section 4: identifiable intangible assets
section 5 : goodwill
unit 8 liabilities
section 1 : current liabilities
section 2: estimated liabilities, loss contingencies, and commitments -“
section 3: long-term liabilities
unit 9 stockholder’s equity
section 1: the structure of the owner’s equity
section 2: accounting for stock transactions
section 3 : capital reserve
unit 10 income, revenue, expense and profit
section 1 : definition of income, revenue and gains
section 2 : revenue
section 3 : expenses
section 4: profit and profit distribution
unit 11 accounting changes and errors
section 1 : types of accounting changes and methods of disclosure ~
section 2: accounting for a change in accounting principle
section 3 : accounting for a change in an estimate and a reporting entity
section 4 : accounting for the correction of an error
unit 12 financial statements
section 1 : environment of financial reporting
section 2: conceptual framework of financial reporting
section 3: financial statements
section 4: notes and other information
section 5 : reformation of financial statements presentation
unit 13 internal control
section 1 : concept of internal control
section 2 : objectives and elements of internal control
section 3 : relationship of objectives and components
section 4: roles and responsibilities in internal control
section 5 : fraud and control precision
unit 14 financial statement analysis
section 1 : basics of financial statement analysis
section 2 : methods of financial statement analysis
section 3: sustainability and irregular items
section 4: limitations of financial statement analysis
appendix a accounting standard for business enterprises: basic standard ~
appendix b chart of accounts (chinese-english)
references
section 1 : the purpose of accounting and financial reporting ~
section 2: accounting bases and accounting assumptions
section 3 : qualitative characteristics of accounting information
unit 2 cash
section 1: cash and internal control
section 2: internal controls ov.er cash
unit 3 receivables
section 1 : receivables
section 2 : notes receivable
unit 4 inventories
section ! : inventory in brief
section 2: determining actual quantities in the inventory
section 3 : costs included in inventory
section 4: inventory accounting systems
section 5 : methods of pricing inventory at cost
unit 5 investments
section 1 : investments: the classification and valuation
section 2: international accounting differences
section 3 : financial instruments
section 4: additional issues for investments
unit 6 property, plant and equipment
section 1 : acquisition and valuation of plant and equipment
section 2: depreciation of property, plant and equipment
section 3 : disposal of plant and equipment
unit 7 intangible assets
section 1 : valuation of intangibles
section 2 : amortization or impairment of intangible assets
section 3: research and development costs
section 4: identifiable intangible assets
section 5 : goodwill
unit 8 liabilities
section 1 : current liabilities
section 2: estimated liabilities, loss contingencies, and commitments -“
section 3: long-term liabilities
unit 9 stockholder’s equity
section 1: the structure of the owner’s equity
section 2: accounting for stock transactions
section 3 : capital reserve
unit 10 income, revenue, expense and profit
section 1 : definition of income, revenue and gains
section 2 : revenue
section 3 : expenses
section 4: profit and profit distribution
unit 11 accounting changes and errors
section 1 : types of accounting changes and methods of disclosure ~
section 2: accounting for a change in accounting principle
section 3 : accounting for a change in an estimate and a reporting entity
section 4 : accounting for the correction of an error
unit 12 financial statements
section 1 : environment of financial reporting
section 2: conceptual framework of financial reporting
section 3: financial statements
section 4: notes and other information
section 5 : reformation of financial statements presentation
unit 13 internal control
section 1 : concept of internal control
section 2 : objectives and elements of internal control
section 3 : relationship of objectives and components
section 4: roles and responsibilities in internal control
section 5 : fraud and control precision
unit 14 financial statement analysis
section 1 : basics of financial statement analysis
section 2 : methods of financial statement analysis
section 3: sustainability and irregular items
section 4: limitations of financial statement analysis
appendix a accounting standard for business enterprises: basic standard ~
appendix b chart of accounts (chinese-english)
references
