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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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    • 作者: 马建威编著著 | 马建威编著编 | 马建威编著译 | 马建威编著绘
    • 出版社: 经济科学出版社
    • 出版时间:2015-04-01
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    • 作者: 马建威编著著| 马建威编著编| 马建威编著译| 马建威编著绘
    • 出版社:经济科学出版社
    • 出版时间:2015-04-01
    • 版次:1
    • 字数:600000
    • 页数:276
    • 开本:16开
    • ISBN:9787514154986
    • 版权提供:经济科学出版社
    • 作者:马建威编著
    • 著:马建威编著
    • 装帧:平装
    • 印次:暂无
    • 定价:38.00
    • ISBN:9787514154986
    • 出版社:经济科学出版社
    • 开本:16开
    • 印刷时间:暂无
    • 语种:暂无
    • 出版时间:2015-04-01
    • 页数:276
    • 外部编号:8472352
    • 版次:1
    • 成品尺寸:暂无

    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 Information

    Unit 2  Cash

     Section 1: Cash and Internal Control

     Section 2: Internal Controls Ov.er Cash

    Unit 3  Receivables

     Section 1 : Receivables

     Section 2 : Notes Receivable

    Unit 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 Cost

    Unit 5  Investments

     Section 1 : Investments: the Classification and Valuation

     Section 2: International Accounting Differences

     Section 3 : Financial Instruments

     Section 4: Additional Issues for Investments

    Unit 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 Equipment

    Unit 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 : Goodwill

    Unit 8  Liabilities

     Section 1 : Current Liabilities

     Section 2: Estimated Liabilities, Loss Contingencies, and Commitments   -"

     Section 3: Long-Term Liabilities

    Unit 9  Stockholders Equity

     Section 1: The Structure of the Owners Equity

     Section 2: Accounting for Stock Transactions

     Section 3 : Capital Reserve

    Unit 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 Distribution

    Unit 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 Error

    Unit 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 Presentation

    Unit 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 Precision

    Unit 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 Analysis

    Appendix 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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