作者：季翔，严金波主编
页数：141页
出版社：东北财经大学出版社
出版日期：2017
ISBN：9787565429972
电子书格式：pdf/epub/txt
内容简介
江苏高校品牌专业建设工程一期项目会计专业建设成果
高等职业教育会计专业课程系列教材
配教师网络教学资源包
本书特色
本书特点为：（1）内容新颖。在编写过程中，我们以《中华人民共和国会计法》和最的企业会计准则、税收法规文献为依据，反映了最会计法律法规等的变化。（2）简明适用。本书主要选择会计基础的理论知识与例题，并在第5章专门进行实务阐述，重点突出对会计基本方法的掌握和基本技能的训练。（3）条理性强。最章按照语言激活、项目导学、课文学习、词汇术语、难句注释、练习巩固、补充阅读等模块展开，层次清晰，由浅入深，学练结合。（4）案例的连续性。以中淮公司的初终业务的发生、凭证的编制展开，最终至期末报表的编制，前后一致，学生易于理解与掌握。（5）知识的拓展性。每章后附原版的补充阅读，具体内容与本章相对应，可供有兴趣的学生进一步学习。
目录
Chapter 1 General Introduction toAccounting
1.1 Definition of Accounting
1.2 Accounting Entity
1.3 Functions and Targets of Accounting
1.4 Postulates and Bases of Accounting
Chapter 2 Accounting EquationsandDebit-creditBookkeeping
2.1 Accounting Elements
2.2 Accounting Equations
2.3 Accounting Titles and Accounts
2.4 Debit-credit Bookkeeping
2.5 Trial Balance
Chapter 3 Accounting Vouchers and Accounting Books
3.1 Accounting Vouchers
3.2 Accounting Books
Chapter 4 Accounting Cycle and Bookkeeping Procedures
4.1 Accounting Cycle
4.2 Bookkeeping Procedures
Chapter 5 Accounting Practice and Illustration
5.1 Accounting for Financing
5.2 Accounting for Supplying
5.3 Accounting for Manufacturing
5.4 Accounting for Selling
5.5 Accounting for Financial Results
Chapter 6 Financial Statements
6.1 Balance Sheet
6.2 Income Statement
6.3 Cash Flow Statement
Chapter 7 Properties Checking
7.1 Physical Assets Checking
7.2 Cash Checking
7.3 Cash in Bank Checking
7.4 Current Accounts Checking
References
Appendix I Translations
Appendix II Keys
1.1 Definition of Accounting
1.2 Accounting Entity
1.3 Functions and Targets of Accounting
1.4 Postulates and Bases of Accounting
Chapter 2 Accounting EquationsandDebit-creditBookkeeping
2.1 Accounting Elements
2.2 Accounting Equations
2.3 Accounting Titles and Accounts
2.4 Debit-credit Bookkeeping
2.5 Trial Balance
Chapter 3 Accounting Vouchers and Accounting Books
3.1 Accounting Vouchers
3.2 Accounting Books
Chapter 4 Accounting Cycle and Bookkeeping Procedures
4.1 Accounting Cycle
4.2 Bookkeeping Procedures
Chapter 5 Accounting Practice and Illustration
5.1 Accounting for Financing
5.2 Accounting for Supplying
5.3 Accounting for Manufacturing
5.4 Accounting for Selling
5.5 Accounting for Financial Results
Chapter 6 Financial Statements
6.1 Balance Sheet
6.2 Income Statement
6.3 Cash Flow Statement
Chapter 7 Properties Checking
7.1 Physical Assets Checking
7.2 Cash Checking
7.3 Cash in Bank Checking
7.4 Current Accounts Checking
References
Appendix I Translations
Appendix II Keys
