了得網研究生_會計專業英語（附聽力音頻）

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會計專業英語（附聽力音頻）
該商品所屬分類：研究生 -> 文法類
【市場價】	464-672元
【優惠價】	290-420元
【作者】	耿雲江
【所屬類別】	圖書教材研究生/本科/專科教材文法類圖書外語行業英語其它行業外語
【出版社】	人民郵電出版社
【ISBN】	9787115472472
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內容介紹

開本：16開

紙張：膠版紙

包裝：平裝

是否套裝：否

國際標準書號ISBN：9787115472472

叢書名：21世紀高等學校會計學繫列教材

作者：耿雲江

出版社：人民郵電出版社

出版時間：2018年09月

編輯推薦

本書注重知識體繫的完整，突出會計英語實踐能力和應用技能的培養，並注重教學內容和教材結構的創新。由於本書具有知識繫統、內容翔實、案例豐富、貼近實際、突出實用性、通俗易懂、便於學習等特點，

內容簡介

內容提要
本書以提高英語的應用能力為導向，對財務會計的基本知識做了詳細介紹，同時涉及成本會計、管理會計、審計等內容。全書共10章，主要內容包括會計概述、會計循環、財務報表、流動資產、非流動資產、負債、所有者權益、收入、費用、成本會計等。同時，每章還配有學習目標、聽力音頻、知識拓展、關鍵術語、復習討論題、練習題、參考譯文等。
本書不僅可以作為高等院校會計學、財務管理、審計等專業的教材，也可以作為財務會計人員、管理人員的自學用書。

作者簡介

耿雲江 2002年4月至今任教東北財經大學會計學院，主要講授管理會計、Financial Statement Analysis，會計英語等。參編高級財務管理、管理會計、公司理財等教材多部。

Chapter1 Overview of Accounting1

ListeningOnline1

LearningObjectives1

1.1Accounting and Accounting Profession1

1.1.1Ethics2

1.1.2Accounting Function2

1.1.3Accounting Information Users3
Chapter1 Overview of Accounting1

ListeningOnline1

LearningObjectives1

1.1Accounting and Accounting Profession1

1.1.1Ethics2

1.1.2Accounting Function2

1.1.3Accounting Information Users3

1.1.4Accounting Profession3

1.2Accounting Assumptions4

1.2.1Business Entity4

1.2.2Going-concern5

1.2.3Monetary Unit6

1.2.4Time Period7

1.3Accounting Principles8

1.3.1Accrual Basis8

1.3.2Historical Cost9

1.3.3Realization10

1.3.4Matching11

1.3.5Full Disclosure11

1.4Quality Characteristics of Accounting Information11

1.4.1Relevance13

1.4.2Reliability13

1.4.3Comparability14

1.4.4Materiality14

KeyTerminologies15

Reviewand Discussion Questions17

Exercises17

參考譯文18

Chapter2 Accounting Cycle26

ListeningOnline26

LearningObjectives26

2.1Accounting Equation and

Double-entrySystem26

2.1.1Accounting Equation26

2.1.2Double-entry System27

2.2Accounting Cycle27

2.3Journals28

2.4Ledgers29

2.5Adjusting30

2.5.1Prepaid Expenses30

2.5.2Accrued Expenses31

2.5.3Accrued Revenues32

2.5.4Unearned Revenues32

2.6Closing Process33

2.6.1Temporary and Permanent Accounts33

2.6.2Posting Closing Entries33

2.7Trial Balance34

2.7.1Steps in Preparing a Trial Balance34

2.7.2Searching For and Correcting Errors35

KeyTerminologies36

Reviewand Discussion Questions37

Exercises37

參考譯文38

Chapter3 Financial Statements45

ListeningOnline45

LearningObjectives45

3.1Balance Sheet45

3.1.1Components of Balance Sheet45

3.1.2Form of Balance Sheet47

3.2Income Statement50

3.2.1Components of Income Statement50

3.2.2Form of Income Statement52

3.3Cash Flow Statement54

3.3.1Components of Cash Flow Statement54

3.3.2Preparation of Cash Flow Statement55

3.4Statement of Changes in Equity58

3.4.1Components of Statement of Changes in Equity59

3.4.2Preparation of Statement of Changes in Equity59

3.5Notes to Financial Statements61

3.5.1Accounting Policy61

3.5.2Financial Instruments61

3.5.3Related Party Transactions62

3.5.4Contingencies62

3.5.5Subsequent Events62

KeyTerminologies65

Reviewand Discussion Questions66

Exercises67

參考譯文68

Chapter4 Current Assets81

ListeningOnline81

LearningObjectives81

4.1Monetary Capital81

4.1.1Cash81

4.1.2Management of Cash-bank Reconciliation82

4.1.3Internal Control Over Cash83

4.1.4Petty Cash Fund84

4.1.5Cash Over and Short84

4.2Receivables85

4.2.1Classification of Receivables85

4.2.2Bad Debts85

4.2.3Estimation of Bad Debts87

4.3Inventories88

4.3.1Inventory System88

4.3.2Cost of Inventory Acquired89

4.3.3Ending Inventory Valuation89

KeyTerminologies91

Reviewand Discussion Questions92

Exercises92

參考譯文93

Chapter5 Non-current

Assets100

ListeningOnline100

LearningObjectives100

5.1Fixed Assets100

5.1.1Definition and Characteristics of Fixed Assets100

5.1.2Classification of Fixed Assets101

5.1.3Costs of Fixed Assets101

5.1.4Post-acquisition Expenditures102

5.1.5Depreciation and Impairment103

5.1.6Disposals of Fixed Assets104

5.2Intangible Assets105

5.2.1Definition and Characteristics of Intangible Assets105

5.2.2Main Categories of Intangible Assets105

5.2.3Recognition and Measurement of Intangible Assets106

5.2.4Post-acquisition Measurement107

5.2.5Disposals of Intangible Assets108

5.3Investments108

5.3.1Objectives of Investment108

5.3.2Types of Securities109

KeyTerminologies110

Reviewand Discussion Questions111

Exercises111

參考譯文113

Chapter6 Liabilities and Owner’s

Equity119

ListeningOnline119

LearningObjectives119

6.1Current Liabilities119

6.1.1Definition of Current Liabilities119

6.1.2Accounts Payable120

6.1.3Short-term Notes Payable120

6.1.4Unearned Revenue120

6.1.5Short-term Borrowings120

6.1.6Accrued Liabilities121

6.1.7Dividend Payable121

6.1.8Current Portion of Long-term Obligation121

6.2Non-current Liabilities122

6.2.1Long-term Borrowings123

6.2.2Bonds Payable123

6.2.3Long-term Notes Payable124

6.2.4Pension Plans124

6.3Types of Organization125

6.3.1Sole Proprietorship125

6.3.2Partnership125

6.3.3Corporation126

6.4Owner’s Equity127

6.4.1Rights of Stockholders127

6.4.2Retained Earnings128

6.4.3Dividend128

KeyTerminologies129

Reviewand Discussion Questions130

Exercises130

參考譯文131

Chapter7 Revenue and

Expense138

ListeningOnline138

LearningObjectives138

7.1Revenue138

7.1.1Definition of Revenue138

7.1.2The Earning Process of Revenue139

7.1.3Recognition of Revenue139

7.2Expense141

7.2.1Definition of Expense141

7.2.2Cost Vs Expense142

7.2.3Recognition of Expense142

7.2.4Specific Expense Items142

KeyTerminologies144

Reviewand Discussion Questions144

Exercises144

參考譯文146

Chapter8 Cost Accounting150

ListeningOnline150

LearningObjectives150

8.1Overview of Cost Accounting150

8.1.1Definition of Cost

Accounting150

8.1.2Features of Cost Accounting150

8.1.3Financial Accounting, Management Accounting and

CostAccounting151

8.1.4Cost Classifications152

8.2Costing Method155

8.2.1Job-order Costing155

8.2.2Process Costing156

8.2.3Activity Based Costing158

KeyTerminologies160

Reviewand Discussion Questions161

Exercises161

參考譯文162

Chapter9 Management Accounting168

ListeningOnline168

LearningObjectives168

9.1Introduction to Management Accounting168

9.1.1Definition of Management Accounting168

9.1.2Comparison of Financial and Management Accounting168

9.1.3Functions of Management Accounting170

9.2Cost Behavior171

9.2.1Variable Cost171

9.2.2Fixed Cost172

9.2.3Mixed Cost172

9.3Cost-Volume-Profit Analysis173

9.3.1Basic Concept of Cost-Volume-Profit Analysis173

9.3.2Break-even Analysis174

9.3.3Target Profit Analysis175

9.4Budget and Performance

Evaluation176

9.4.1Budget176

9.4.2Performance Evaluation177

KeyTerminologies179

Reviewand Discussion Questions180

Exercises180

參考譯文181

Chapter10 Audit187

ListeningOnline187

LearningObjectives187

10.1Introduction to Audit187

10.1.1Definition of Audit187

10.1.2Types of Audit189

10.1.3Types of Auditors190

10.1.4Componets of Audit Report191

10.2Audit Procedure192

10.2.1Management Assertions192

10.2.2Identify Audit Objectives193

10.2.3Carry Out Audit Specifically194

10.3Internal Control198

10.3.1Definition of Internal Control198

10.3.2Development History of Internal Control199

10.3.3Elements of Internal Control199

KeyTerminologies202

Reviewand Discussion Questions203

Exercises203

參考譯文204

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