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  • 正版 财会专业英语 廖治宇主编 科学出版社 9787030539991 书籍
  • 新华书店旗下自营,正版全新
    • 作者: 廖治宇主编著 | 廖治宇主编编 | 廖治宇主编译 | 廖治宇主编绘
    • 出版社: 科学出版社
    • 出版时间:2017-09-01
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    • 作者: 廖治宇主编著| 廖治宇主编编| 廖治宇主编译| 廖治宇主编绘
    • 出版社:科学出版社
    • 出版时间:2017-09-01
    • 版次:1
    • 印次:1
    • 印刷时间:2018-03-01
    • 字数:362000.0
    • 页数:244
    • 开本:16开
    • ISBN:9787030539991
    • 版权提供:科学出版社
    • 作者:廖治宇主编
    • 著:廖治宇主编
    • 装帧:平装
    • 印次:1
    • 定价:42.00
    • ISBN:9787030539991
    • 出版社:科学出版社
    • 开本:16开
    • 印刷时间:2018-03-01
    • 语种:英语
    • 出版时间:2017-09-01
    • 页数:244
    • 外部编号:9151181
    • 版次:1
    • 成品尺寸:暂无

    Contents 
    Chapter 1 Uses of Accounting Information and the Financial Statements 1 
    1.1 Accounting as an Information System 2 
    1.2 Accounting Measurements 7 
    1.3 The Corporate Forms of Business 9 
    1.4 Financial Statements 10 
    1.5 Generally Accepted Accounting Principles 12 
    Chapter 2 Analyzing Business Transactions 19 
    2.1 Measurement Issues 20 
    2.2 Double-entry System 22 
    2.3 Business Transaction Analysis 25 
    2.4 The Trial Balance 29 
    2.5 Recording and Posting Transactions 31 
    Chapter 3 Measuring Business Income 45 
    3.1 Profitability Measurement Issues and Ethics 46 
    3.2 Accrual Accounting 49 
    3.3 The Adjustment Process 50 
    3.4 Closing Entries 57 
    3.5 Preparing Closing Entries 58 
    3.6 The Work Sheet:An Accountant’s Tool 59 
    Chapter 4 Financial Reporting and Analysis 68 
    4.1 Foundations of Financial Reporting 69 
    4.2 Accounting Conventions for Preparing Financial Statements 72 
    4.3 Forms of the Income Statement 79 
    Chapter 5 The Operating Cycle and Merchandising Operations 94 
    5.1 Managing Merchandising Businesses 95 
    5.2 Terms of Sale 98 
    5.3 Perpetual Inventory System 101 
    5.4 Periodic Inventory System 104 
    5.5 Internal Control:Components,Activities and Limitations 108 
    Chapter 6 Inventories 117 
    6.1 Managing Inventories 118 
    6.2 Inventory Costs and Valuation 121 
    6.3 Inventory Costs Under the Periodic Inventory System 121 
    Chapter 7 Cash and Receivables 134 
    7.1 Management Issues Related to Cash and Receivables 135 
    7.2 Cash Equivalents and Cash Control 138 
    7.3 Uncollectible Accounts 142 
    Chapter 8 Current Liabilities 156 
    8.1 Management Issues Related to Current Liabilities 157 
    8.2 Common Types of Current Liabilities 161 
    Chapter 9 Long-term Assets 173 
    9.1 Management Issues Related to Long-term Assets 174 
    9.2 Acquisition Cost of Property,Plant and Equipment 176 
    9.3 Depreciation 178 
    9.4 Disposal of Depreciable Assets 182 
    9.5 Intangible Assets 184 
    Chapter 10 Long-term Liabilities 196 
    10.1 Management Issues Related to Long-term Debt Financing 197 
    10.2 The Nature of Bonds 202 
    10.3 Accounting for the Issuance of Bonds 205 
    10.4 Amortization of Bond Discounts and Premiums 208 
    10.5 Retirement and Conversion of Bonds 209 
    Chapter 11 Stockholders’Equity 219 
    11.1 Components of Stockholders’Equity 220 
    11.2 Evaluating Liquidity 222 
    11.3 Evaluating Financial Risks 223 
    11.4 Evaluating Operating Asset Management 225 
    11.5 Supplemental Financial Ratios for Assessing Operating Asset Management and Liquidity 227 
    11.6 Evaluating Market Strength with Financial Ratios 228 
    References 235 

    本书包括会计基本原理及财务会计的相关内容,以会计准则为基础,反映了会计准则的最新发展。此外,本书中大量引用跨国公司的实例,将其贯穿于每个章节中进行分析。理论与实践相结合的写作思路是本书的最大特色。本书的三位作者具有多年双语教学经验,并都有在英语国家学习研究的经历。本书依据作者专业的眼光和丰富的教学经验编写,是一本实用性较强、适用面较广的教材。

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