作者：16开
页数：199
出版社：机械工业出版社
出版日期：2007
ISBN：9787111219392
电子书格式：pdf/epub/txt
内容简介
本书共分10个教学单元，每个单元均包含引导案例、精读课文、单词与词组及其注释、阅读材料以及课后习题。所选内容题材涉及会计总论，账户与复式记账，流动资产，非流动资产，负债，所有者权益，收入、费用和利润，资产负债表，损益表，现金流量表。本书充分体现了高等职业教育的特色，理论内容以“必需、够用”为度，突出了实用性。
本书是普通高等教育“十一五”国家级规划教材之一，可作为大专院校专科财务会计类专业师生的教材及参考用书，也可作为各类会计从业人员的参考用书。
目录
序
前言
unit 1 general introduction to accounting
1.1 origin and development of accounting
1.2 accounting entity
1.3 accounting principles
assignment
reading material
unit 2 accounting equation and double-entry
2.1 accounting title and accounts
2.2 accounting elements and accou- nting equation
2.3 double entry
2.4 accounting circle
assignment
reading material
unit 3 current assets
3.1 cash
3.2 receivables
3.3 inventories
assignment
reading material
unit 4 non-current assets
4.1 long-term investment
4.2 plant assets
4.3 intangible assets
assignment
reading material
unit 5 liabilities
5.1 current liabilities
5.2 long-term liabilities
assignment
reading material
unit 6 owners’ equity
6.1 capital stock
6.2 retained earnings
assignment
reading material
unit 7 revenue, expenses and profit
7.1 revenue
7.2 expenses
7.3 profit
assignment
reading material
unit 8 balance sheet
8.1 conception of balance sheet
8.2 components of balance sheet
8.3 how to prepare balance sheet
……
unit 9 income statemeat
unit 10 statement of cash flow
appendix
参考文献
前言
unit 1 general introduction to accounting
1.1 origin and development of accounting
1.2 accounting entity
1.3 accounting principles
assignment
reading material
unit 2 accounting equation and double-entry
2.1 accounting title and accounts
2.2 accounting elements and accou- nting equation
2.3 double entry
2.4 accounting circle
assignment
reading material
unit 3 current assets
3.1 cash
3.2 receivables
3.3 inventories
assignment
reading material
unit 4 non-current assets
4.1 long-term investment
4.2 plant assets
4.3 intangible assets
assignment
reading material
unit 5 liabilities
5.1 current liabilities
5.2 long-term liabilities
assignment
reading material
unit 6 owners’ equity
6.1 capital stock
6.2 retained earnings
assignment
reading material
unit 7 revenue, expenses and profit
7.1 revenue
7.2 expenses
7.3 profit
assignment
reading material
unit 8 balance sheet
8.1 conception of balance sheet
8.2 components of balance sheet
8.3 how to prepare balance sheet
……
unit 9 income statemeat
unit 10 statement of cash flow
appendix
参考文献
