會計英語
作者：劉智英
定價：33元
印次：1-1
ISBN：9787302326298
出版日期：2013.08.01
印刷日期：2013.07.05
本書涉及會計學中最基本的原理、原則，涵蓋了會計專業常用的辭彙，牽涉到了實際業務操作方面的內容，語言通俗、流暢，基本原理、術語、概念表述準確。本書共分三個部分，第一部分介紹了會計的基本理論和體系，第二部分重點介紹了經濟業務的流程處理，第三部分介紹了調整事項和財務會計報表的初步知識。
目錄
PartOneBasicsofAccountingandDoubleEntryBookkeeping
Chapter1BusinessTransactions 3
1.1TypesofBusinessEntities 3
1.2ProcedureofBusinessTransaction 4
1.3CashandCreditTransactions 4
1.3.1Terminology 5
1.3.2Methodsofpayments 5
1.3.3Pettycash 5
1.4Payroll 6
1.5KeepingaRecord 6
1.5.1Specificreasons 7
1.5.2Themedium 7
1.5.3Principlepartandprocedures 7
Keywordsandphrases 8
Exercises 9
Readingmaterials 10
Chapter2TypesofBusinessDocumentation 11
2.1DocumentsforBusinessTransactions 11
2.1.1Document 11
2.1.2Mainpointsaboutdocuments 12
2.2DocumentsforCashTransactions 12
2.2.1Cashtransaction 12
2.2.2Thedocumentsinvolvedinthecashtransactions 12
2.2.3Checkrequisition 13
2.3DocumentsforCreditTransactions 15
2.3.1Creditterms 15
2.3.2Thedocumentsforthecredittransaction 15
2.4TheTerminology 16
2.5SpecialCreditTransactionInvolvingtheReturns 18
2.6DebitNotes 19
2.7PettyCashClaim 19
2.8TheEmployee’sPaySlip 20
Keywordsandphrases 20
Exercises 21
Readingmaterials 22
Chapter3AccountingSceneandAccountingElements 23
3.1LawandtheLawofContract 23
3.1.1Thecontentforlegallybindingcontract 23
3.1.2Thedifferencebetweenofferandinvitation 24
3.1.3Breachofcontract 24
3.2RegulationoftheSaleofGoods 24
3.2.1Theformatformakingacontract 24
3.2.2Theobjectofacontract 24
3.2.3Thepriceforthecontract 25
3.2.4Theproblemofthetransferoftheownershipaboutthegoods 26
3.3DocumentRetentionPoliciesandDataProtection 26
3.3.1Documentretentionpolicies 26
3.3.2Dataprotection 26
3.4TheFunctionofAccounting 27
3.4.1Measurement 27
3.4.2Management 27
3.4.3Whousesfinancialstatements? 28
3.4.4Thequalitativecharacteristicsoffinancialstatement 28
3.5AccountingElementsandAccountingEquation 29
3.5.1TheAccountingtreatmentbasis 29
3.5.2AccountingElements 30
3.5.3Fourbasicassumptionsofaccounting 33
3.5.4Thecalculationmethodforaccounting 34
3.5.5Accountingequation 34
3.5.6Thedualaspectofaccountingequation 37
3.5.7Accountingitems 39
3.5.8Theclassificationforaccountingitems 40
3.6Accounts 40
Keywordsandphrases 41
Exercises 42
Readingmaterials 44
Chapter4DoubleEntryBookkeepingandtheMethodofDebitandCredit 46
4.1NatureandFunctionofDoubleEntry 46
4.1.1Thebookkeepingforassets,liabilitiesandcapital 46
4.1.2Thebookkeepingforexpensesandrevenues 48
4.1.3Accountsandthenominalledger(mainledger) 50
4.1.4Accountcode 51
4.2ThePrincipleforDebitandCredit 52
4.2.1Thecontentfordebitandcredit 52
4.2.2Theelements 52
4.2.3Theprincipleforrecordingbusinesstransactions 53
4.2.4Theeditingforaccountingentries 53
4.3TrialBalance 53
4.3.1Thecontent 54
4.3.2Thepurpose 54
4.3.3Debitandcreditandtherulesfordoubleentrybookkeeping 54
4.3.4Makingtrialbalance 56
4.4BalancinganAccount 57
Keywordsandphrases 58
Exercises 59
Readingmaterials 61
Quiz1 62
PartTwoMainEconomicActivities
Chapter5Banking:PaymentsandReceipts 69
5.1Customer/BankRelationship 69
5.1.1Thecontractualrelationships 69
5.1.2Bank’sobligations 70
5.1.3Customer’sobligations 71
5.2CentralBankClearingSystem 71
5.2.1Clearingbanks 71
5.2.2Clearingsystem 72
5.2.3Dishonoredchecks 73
5.3TypesofReceiptsandPayments 73
5.3.1Cash 73
5.3.2Checks 73
5.3.3Checkguaranteecards 74
5.3.4Creditcards,debitcardsandchargecards 74
5.3.5Standingorder 76
5.3.6Directdebit 76
5.3.7Credittransfer 76
5.3.8AutomaticBankPayments 76
5.4PreparingaCheckPriortoDispatching 77
5.4.1Theprincipleforsigningacheck 78
5.4.2Incorrectchecks 78
5.4.3Inconsistentpaymentwithsupportingdocumentation 79
5.4.4Theverificationfromthecashregister 79
5.4.5Reimbursementsofexpensestoemployees 79
5.5BankingMoneyReceived 80
5.5.1Paying-inslip 80
5.5.2Checkingpaying-inslipsagainstrelevantdocumentation 80
5.5.3Bankingcreditcardpayment 80
Keywordsandphrases 80
Exercises 82
Readingmaterials 83
Chapter6SalesandSalesRecords(Documents) 85
6.1SourceDocuments 85
6.1.1Salesinvoices 85
6.1.2Creditnotes 89
6.1.3VAT/salestax 90
6.2TypesofDiscount 92
6.2.1Tradediscount 92
6.2.2Cashdiscount 92
6.3PreparingSalesInvoiceandCreditNote 94
6.4CodingSystem 95
6.5Daybook 96
6.5.1Salesdaybook 96
6.5.2Salesreturndaybook 97
Keywordsandphrases 99
Exercises 99
Readingmaterials 100
Chapter7RecordingSalesandSalesReturn 102
7.1WhatisSalesDaybook 102
7.1.1Theneedforasalesdaybook 102
7.1.2Thefunctionofasalesdaybook 102
7.2WhatistheSalesReturnsDaybook 103
7.3EnteringSalesTransactioninDaybooks 104
7.3.1Analyzingsales 104
7.3.2Aspreadsheetmodel 104
7.4Posting 105
7.4.1Postingsalesdaybooktotals 105
7.4.2Postingsalesreturndaybook 107
7.5StatementofAccount 108
7.5.1Purposeofstatement 108
7.5.2Preparingastatementofaccount 109
7.6AgedDebtors’Analysis 109
7.6.1Formatofageddebtors’analysis 109
7.6.2Communicationwithcustomers 110
7.7ProvisionofCreditFacilities 111
7.7.1Advantagesofsalesoncredit 111
7.7.2Disadvantagesofsalesoncredit 111
7.7.3Creditlimit 111
7.7.4Baddebts 112
Keywordsandphrases 113
Exercises 114
Readingmaterials 115
Chapter8PurchaseandPurchaseRecord 116
8.1BuyingGoodsorServices 116
8.1.1Purchaserequisition 117
8.1.2Methodsofpurchase 117
8.2SourceDocuments 117
8.2.1Purchaseorder 117
8.2.2Deliverynote,advicenoteandgoodsreceivednote 118
8.2.3Purchaseinvoice 119
8.3Suppliers’InvoiceandSupportingDocuments 119
8.3.1Checkingforgoodspurchased 119
8.3.2Checkinginvoiceforservice 120
8.4CreditNotes 120
8.5AuthorizingandCoding 120
8.5.1Authorizingpurchaseinvoice 121
8.5.2Coding 121
8.5.3Numberingpurchaseinvoice 122
8.5.4Gridboxstamporfrontsheet 122
8.6PurchaseDaybookandPurchaseReturnDaybook 122
8.6.1Purchasedaybook 122
8.6.2Discount 124
8.6.3Purchasereturndaybook 124
Keywordsandphrases 125
Exercises 126
Readingmaterials 127
Chapter9RecordingPurchases 129
9.1Posting 129
9.1.1Fromdaybooktoledgers 129
9.1.2Computerizedledgers 131
9.2Statements 131
9.2.1Balancingasupplier’saccount 131
9.2.2Checkingastatementfromthesuppliers 132
9.2.3Checkingthesupplier’saccountwiththestatement 133
9.3AgedCreditor’sAnalysis 133
9.3.1Overview 133
9.3.2Preparinganagedcreditor’sanalysis 133
9.4Applications 134
Keywordsandphrases 134
Exercises 135
Readingmaterials 136
Chapter10RecordingReceiptsandPayments 138
10.1Procedure 138
10.2Transactions 139
10.2.1Cashreceipts 139
10.2.2Cashpayment 140
10.3CashBook 141
10.3.1Cashreceiptsbook 141
10.3.2Cashpaymentsbook 141
10.4Posting 142
10.4.1Postingreceiptsfromthecashbooktomainledgerandmemorandums 142
10.4.2Postingthepaymentstotheledgers 142
10.4.3Cashbookasamainledgeraccountandapartofthedoubleentrysystem 143
10.5AccountingTreatments 143
10.5.1Receipts 143
10.5.2Payments 143
10.6ComputerizedRecordsandAuthorization 144
Keywordsandphrases 144
Exercises 145
Readingmaterials 146
Chapter11MaintainingPettyCashRecords 147
11.1PurposeofPettyCash 147
11.2DocumentsandAuthorization 148
11.2.1Pettycashvoucher 148
11.2.2Authorizationsandsupportingdocuments 148
11.2.3Shortageofsupportingdocuments 149
11.2.4Paymentsinadvance 149
11.3SecuritiesofCash 150
11.4Queriesandresolutions 150
11.4.1Reasons 150
11.4.2Resolutions 150
11.5AccountingSystemRelativetoCashBook 150
11.5.1Imprestsystem 150
11.5.2Non-imprestsystem 151
11.6PettyCashBook 151
11.7Example 152
Keywordsandphrases 154
Exercises 155
Readingmaterials 156
Quiz2 157
Chapter12BankReconciliations 161
12.1GeneralBankServiceandOperationofBankClearingSystem 161
12.2FunctionsandFormofBankingDocuments 162
12.3BankReconciliationStatement 162
12.3.1Overview 162
12.3.2Purposeofabankreconciliationstatement 162
12.3.3Preparations 163
12.4ErrorsandOmissionsintheCashBook 163
12.4.1Cashbookerrors 164
12.4.2Cashbookomissions 164
Keywordsandphrases 164
Exercises 164
Readingmaterials 166
Quiz3 167
Chapter13AccountingforNon-currentAssets 171
13.1Overview 171
13.1.1Thedifferencebetweencapitalexpenditureandrevenueexpenditure 171
13.1.2Thenatureoftheexpenditure 172
13.2DepreciationforFixedAssets 172
13.3AccountingEntriesforFixedAssets 172
13.4CalculatingDepreciations 173
13.4.1Straight-linemethod 173
13.4.2Reducing-balancemethod 174
13.4.3Othermethods 176
13.5AccountingforDisposalofaNon-currentAsset 177
13.5.1Terminology 177
13.5.2Accountingentries 178
13.6ControllingTangibleNon-currentAssets 179
13.7AccountingforIntangibles 179
Keywordsandphrases 180
Exercises 182
Readingmaterials 183
Chapter14Payroll 185
14.1PayrollRegister 185
14.2IndividualPaySlip 187
14.2.1Differencesofwagesandsalaries 188
14.2.2Grosspay,deductions 188
14.2.3Netpay,take-homepay 188
14.2.4Therelationshipbetweenthem 189
14.2.5Employer,employee,outsiderorganizations,grosspayandtotalcostofpayexpenses 189
14.3ProcedureandDocuments 189
14.3.1Processingthepayroll 190
14.3.2Documents 190
14.4TheCalculationsforPay 190
14.4.1Basicpay 190
14.4.2Supplementarypay 191
14.4.3Commissions 192
14.5AuthorizationandSecurityandControl 192
14.6AccountingTreatments 193
14.6.1Postingpayrolldetailstomainledgers 193
14.6.2Accountingentries 193
Keywordsandphrases 194
Exercises 195
ReadingMaterials 197
PartThreeAdjustmentandFinancialStatement
Chapter15ControlAccount 201
15.1ControlAccount 201
15.1.1Whatiscontrolaccount? 201
15.1.2Meaningsofcontrolaccount 202
15.2SalesLedgerControlAccount 202
15.3PurchaseLedgerControlAccount 203
15.4ControlAccountReconciliations 205
Keywordsandphrases 206
Exercises 207
Readingmaterials 208
Quiz4 209
Chapter16TrialBalanceandAdjustment 217
16.1InitialTrialBalance 217
16.1.1Thecontentofthetrialbalance 217
16.1.2Thepurpose 217
16.1.3Theclassificationfortrialbalance 217
16.1.4Thebalanceoftheaccount 217
16.1.5Thefunctionsforatrialbalance 218
16.1.6Procedures 218
16.2IdentificationofErrors 218
16.2.1Theclassificationsforerrors 218
16.2.2Othererrors 219
16.3ResolutionsforErrors 219
16.3.1Errorsrecognizedbytrialbalance 219
16.3.2Errorsun-identifiedbytrialbalance 220
16.4SuspendAccounts 220
16.5AdjustmentsforTransactions 221
16.5.1Principleforadjustments 221
16.5.2Procedure 221
16.5.3Preparationoftheincomestatementandbalancesheet 222
Keywordsandphrases 226
Exercises 227
Readingmaterials 234
Quiz5 235
Chapter17FinancialStatement 238
17.1BalanceSheet 238
17.2IncomeStatement 240
17.2.1Singlestepform 240
17.2.2Multiplestepincomestatement 240
17.3CashFlowStatement 241
17.3.1Structureofthecashflowstatement 242
17.3.2Preparingacompletestatementofcashflows 245
Keywordsandphrases 245
Exercises 246
Materials 247
Chapter18AnalysisofFinancialStatements 249
18.1IntroductionstoFinancialStatementAnalysis 249
18.2RatioAnalysis 250
18.3DetailedRatios 250
18.3.1Short-termliquidity 250
18.3.2Long-termsolvencyandcapitalstructure 251
18.3.3Profitability 251
18.3.4Efficiency 252
18.3.5Growth 252
18.4LimitationsofRatioAnalysis 253
18.4.1Historicalcostaccounting 253
18.4.2Seasonalfluctuations 253
18.4.3Non-standardizationofaccountingpolicies 253
Keywordsandphrases 253
Exercises 254
Readingmaterials 256
Quiz6 258
參考文獻 263
