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正版 会计英语 马建威编著 经济科学出版社 9787514154986 书籍
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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 InformationUnit 2 Cash Section 1: Cash and Internal Control Section 2: Internal Controls Ov.er CashUnit 3 Receivables Section 1 : Receivables Section 2 : Notes ReceivableUnit 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 CostUnit 5 Investments Section 1 : Investments: the Classification and Valuation Section 2: International Accounting Differences Section 3 : Financial Instruments Section 4: Additional Issues for InvestmentsUnit 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 EquipmentUnit 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 : GoodwillUnit 8 Liabilities Section 1 : Current Liabilities Section 2: Estimated Liabilities, Loss Contingencies, and Commitments -" Section 3: Long-Term LiabilitiesUnit 9 Stockholders Equity Section 1: The Structure of the Owners Equity Section 2: Accounting for Stock Transactions Section 3 : Capital ReserveUnit 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 DistributionUnit 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 ErrorUnit 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 PresentationUnit 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 PrecisionUnit 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 AnalysisAppendix A Accounting Standard for Business Enterprises: Basic Standard ~Appendix B Chart of Accounts (Chinese-English)References
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。
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