圖書信息
出版社: 對外經貿大學出版社; 第1版 (2011年7月1日)
外文書名: College English for Western Accounting
叢書名: 新世界商務英語系列教材
平裝: 237頁
正文語種: 英語
開本: 16
ISBN: 9787811349177
條形碼: 9787811349177
尺寸: 22.6 x 18 x 1.2 cm
重量: 340 g
作者簡介
陳慶柏：教授，1965年畢業於對外經濟貿易大學外語系。1980-1981，1986年分別在美國史丹福大學法學院和英國倫敦大學經濟學院研修商法與世界經濟，1993年曾以客座教授身份在英國艾克斯講學並進一步研修國際商法。
主要著作有：《英國商業訴訟》（美國舊金山翻譯公司）、《外貿英語手冊》（商務印書館）、《金融英語閱讀》、《英漢雙解法律詞典》、《金融函電與對話》、《英漢雙解商業詞典》、《商務英語對話》（世界圖書出版公司）、《涉外法律英語》（法律出版社）、《外國銀行法》、《國際貿易》（北京語言大學出版社）、《基礎金融英語》（開明文教育音像出版社）和《證券英語》（機械工業出版社）。
內容簡介
《大學會計英語》共分五個部分：第一部分為基本會計術語；第二部分財務會計；第三部分管理會計；第四部分為銀行會計。第五部分是用來與第一、二、三、四部分進行互動的與會計學有密切聯繫的供學生課外閱讀的材料。
目錄
art One A Brief Introduction
Unit 1 Introduction
1.1 Basic Accounting Terms
1.2 Branches of Accounting
1.3 Purpose of Accounting Information.
1.4 Chief Personnel Involved in Accounting
1.5 Historical Development of Accounting
Part Two Basics of Financial Accounting
Unit 2 Basis and Necessities of Financial Accounting
2.1 Definition of Financial Accounting
2.2 Financial Accounting Standards Board （FASB）
2.3 The Need for Financial Accounting
2.4 Accounting Basis
Unit 3 Liabilities of Accountants and Accounting Equation.
3.1 Liabilities of Accountants.
3.2 Accounting Equation （also known as Balance Sheet Equation）
3.3 Classification of Assets and Liabilities
Unit 4 Accounting Information and Its Users
4.1 Definition of Accounting Information
4.2 Classification of Accounting Information
4.3 Chief Users of Accounting Information
Unit 5 Accounting Concepts, Principles or Conventions
5.1 Accounting Concepts
5.2 Accounting Principles
Unit 6 Financial Statements
6.1 Definition of Financial Statements
6.2 Major Types of Financial Statements
Unit 7 Analysis of Financial Statements
7.1 The Need for Analyzing Financial Statements
7.2 The Ratios Used for Analyzing Financial Statements
Part Three Management Accounting
Unit 8 Fundamentals of Management Accounting
8.1 Definition of Management Accounting
8.2 Importance of Management Accounting
8.3 Distinctions between Management Accounting and Financial Accounting
8.4 Roles of Management Accountants
8.5 Major Factors Causing Changes in Management Accounting
8.6 Management Accounting in Service and Non-profit Organizations
Unit 9 Cost Accounting
9.1 Cost
9.2 Approaches to Costing Products or Services
9.3 Cost Accounting and Cost Accounting Systems
9.4 Break-Even Point and Break-Even Analysis
9.5 Cost-Volume-Profit （CVP） Analysis
Unit 10 Product Costing
10.1 Product Cost
10.2 Cost Allocation
10.3 Approaches to Allocation of Costs
Unit 11 Job and Process Costing Systems
11.1 Job Costing
11.2 Process Costing
11.3 Distinctions between Process Costing and Job Costing
Unit 12 Budgeting and Controlling
12.1 Budgeting
12.2 Controlling
Part Four Basics of U.S. Bank Accounting
Unit 13 Importance and Reasons for Accurate Accounting Records
13.1 Importance of Accurate Accounting Records
13.2 Reasons for Banks to Develop Accurate Accounting Information
Unit 14 Bank's Basic Accounting Records and Methods
14.1 Basic Accounting Records
14.2 Bank's Accounting Methods
Unit 15 Two Basic Bank Financial Statements
15.1 Statement of Condition
15.2 Income Statement
Unit 16 Performance Measurement Ratios
16.1 Return on Assets （ROA）
16.2 Return on Equity （ROE）
16.3 Capital Ratio
16.4 Earnings Per Share （EPS）
Unit 17 Impact of Financial Data
17.1 Impact on Stockholders
17.2 Impact on Regulators
17.3 Impact on Other Financial Institutions
17.4 Impact on Customers
17.5 Impact on Employees
Unit 18 Financial Planning of Banks
18.1 Budgeting
18.2 Monthly Variance Reports
18.3 Performance Measurements
18.4 Performance Standards
Unit 19 Cost Allocation and Pricing of Services
19.1 Functional Cost
19.2 Cost Allocation
19.3 Pricing
19.4 Payment of Fees
19.5 Account Analysis
19.6 Summary of Basic US Bank Accounting
Part Five Selected Extensive Reading
Materials on Western Accounting
1. The Sarbanes —— Oxley Act （S-O Act）—— The Newest American Accounting Law
2. Users of Financial Reports
3. The Liability of Accountants
4. Major Types of Accounting Specialists
5. Financial Misstatements
6. Henry W. Bloch: Overcoming Accountant's Block
7. A Cultural GAAP
8. Budgeting for Success
9. An Accounting GAAP
10. A New Credit Crunch
11. Bringing the Future into Play
12. Auditing Here, Consulting over There
13. Accounting —— or Lapdog？ Here's How You'll Know
14. Accounting Standards America v the World
15. When Figures Lie—— A Comment on Accounting Rules
16. Types of Accounting Activities in the U.S.
Key to the Exercises in the Texts
Reference
