作者：阳春晖主编
页数：163页
出版社：西南财经大学出版社
出版日期：2017
ISBN：9787550429666
电子书格式：pdf/epub/txt
内容简介
本书本着满足社会需求的原则，是为广大会计专业学生和会计从业人员提供的会计英语教材。本书是会计专业英语系列教材之一，主要以基础会计为体系，内容包括会计的基础理论、平衡原理、会计核算体系、核算方法以及会计报表等。本书的出版，具有一定社会效益和经济效益。
本书特色
本书本着满足社会需求的原则，是为广大会计专业学生和会计从业人员提供的会计英语教材。本书是会计专业英语系列教材之一，主要以基础会计为体系，内容包括会计的基础理论、平衡原理、会计核算体系、核算方法以及会计报表等。本书的出版，具有一定社会效益和经济效益。
目录
Unit 1 An Overview of Accounting
Unit 2 Types of Business
Unit 3 The Users of Financial Information
Unit 4 The Regulatory Framework
Key Terms
Multiple Choice Questions
Exercises
Chapter 2 The Basic Concepts of Accounting
Unit 1 Fundamental Accounting Assumptions
Unit 2 The Qualitative Characteristics of Financial Information
Key Terms
Multiple Choice Questions
Exercises
Chapter 3 Double Entry Method of Accounting
Unit 1 Accounting Elements and Accounting Equation
Unit 2 Double Entry Bookkeeping
Unit 3 The Use of Double Entry Bookkeeping
Key Terms
Multiple Choice Questions
Exercises
Chapter 4 Accounting Procedures I： Journalizing
Unit 1 Types of Business Documentation
Unit 2 Books of Prime Entry
Key Terms
Multiple Choice Questions
Exercises
Chapter 5 Accounting Procedures II： Posting
Unit 1 Ledger
Unit 2 Control Accounts
Key Terms
Multiple Choice Questions
Exercises
Chapter 6 Accounting Procedures III： Closing and Adjusting
Unit 1 Trial Balance
Unit 2 Error Correction
Unit 3 Adjustments
Key Terms
Multiple Choice Questions
Exercises
Chapter 7 Financial Statements
Unit 1 Statement of Financial Position
Unit 2 Income Statement
Unit 3 Statement of Cash Flows
Key Terms
Multiple Choice Questions
Exercises
Chapter 8 Recording Transactions
Unit 1 Recording Credit Transactions
Unit 2 Recording Cash Transactions
Unit 3 Fulfilling an Accounting Cycle
Key Terms
Multiple Choice Questions
Exercises
Bibliography
