●Chapter 1 The Accounting Introduction
●Unit 1 Accounting and Accounting Profession
●1.1 Introduction to Accounting
●1.2 Distinction between Bookkeeping and Accounting
●1.3 Divisions of Accounting
●1.4 Professional Ethics
●Unit 2 Accounting Assumptions
●2.1 Separate Entity
●2.2 Going Concern Assumption
●2.3 Time-period Assumption
●2.4 Monetary Unit Assumption
●2.5 Accrual Basis of Accounting
●Unit 3 Accounting Recognition and Measurement Principles
●3.1 Cost Principle
●3.2 Revenue Recognition Principle
●3.3 Matching Principle
●3.4 Conservatism Principle
●3.5 Materiality Principle
●3.6 Differentiate Capital and Revenue Expenditure
●3.7 Substance over Form......
內容簡介
《高等院校"十二五"規劃教材.工商管理大類繫列:會計學專業英語》是一本為會計英語教學而編寫的專業基礎教材,內容以基礎會計理論、財務會計為主,兼顧財務報表與分析的主要內容。《高等院校"十二五"規劃教材.工商管理大類繫列:會計學專業英語》共有9章,每章由開篇案例、課文、單詞術語注釋、拓展閱讀等組成。通過對《高等院校"十二五"規劃教材.工商管理大類繫列:會計學專業英語》的學習,可以使讀者掌握會計學基本理論、基本方法的英語表達方式,對拓展會計專業英文詞彙、提高運用英語處理會計業務的能力,閱讀會計專業英文文獻等大有助益。