圖書信息
出版社: 東北財經大學出版社; 第1版 (2010年2月1日)
平裝: 147頁
正文語種: 英語
開本: 16
ISBN: 7811229536, 9787811229530
條形碼: 9787811229530
尺寸: 22.8 x 18.2 x 1 cm
重量: 281 g
內容簡介
《會計英語》是實踐校企合作、工學結合的產物，以2006年起用於財會業務流程外包跨國企業員工培訓的講義為藍本，該講義在實際教學中經過多輪校驗和修改，逐步完善。在認真研究企業會計人員典型工作任務的基礎上，打破傳統課程體系，根據工作過程有機整合知識點，適應高職和套用型本科學生的認知特點，科學選擇載體，既適用於模組教學，又適用於基於工作過程系統化的教學理念。因此，《會計英語》十分適合幫助高職和套用型本科財會類專業和英語專業學生套用英語進行會計知識學習和會計業務實踐。
目錄
Preface 引言 1
Chapter 1 Step into World of Accounting 初識會計 2
Learning Objectives 2
1.1 Nature of Business 2
1.2 Role of Accounting in Business 6
1.3 Users of Accounting Information 7
1.4 Types of Accounting 10
1.5 The Accounting Profession and Careers 11
1.6 accountancy Bodies 13
1.7 Accounting Regulatory System 14
1.8 Accounting Conceptual Framework 14
Chapter Summary 17
Chapter 2 Financial Statements 財務報表 18
Learning Objectives 18
2.1 Financial Statements 18
2.2 Balance Sheet 19
2.3 Income Statement 20
2.4 Cash Flow Statement 21
2.5 Qualitative Characteristics of Financial Statements 24
2.6 Definition of Accounting Elements in Financial Statements 25
2.7 Balance Sheet and Accounting Equation 29
Chapter Summary 35
Chapter 3 Double Entry bookkeeping & ledger Accounts 複式記賬與總分類賬 36
Learning Objectives 36
3.1 Duality Concept 36
3.2 Double Entry Bookkeeping 36
3.3 Ledger Accounts 37
Chapter Summary 47
Chapter 4 Journalizing, Posting and Trial Balance 分錄、過賬與試算平衡 48
Learning Objectives 48
4.1 Introduction 48
4.2 Chart of Accounts 49
4.3 The General Journal 54
4.4 Journalizing Transactions 55
4.5 Posting to the Ledger 56
4.6 Make Trial Balance 58
Chapter Summary 66
Chapter 5 Complete The Accounting Cycle 完整的會計循環 67
Learning Objectives 67
5.1 Steps in Accounting Cycle 67
5.2 Preparing End–of–Period Worksheet 68
5.3 End-of-Period Adjustment 70
5.4 Prepare Financial Statements Based on Worksheet 73
5.5 Closing Entries 74
Chapter Summary 78
Chapter 6 Accounting for Merchandising Business 商品流通企業會計 79
Learning Objectives 79
6.1 Operating Cycle of Merchandising Business 79
6.2 Purchase Transactions 80
6.3 Sales Transactions 83
6.4 Transportation Costs 86
6.5 Sales Taxes 87
6.6 Merchandise Shrinkage 87
Chapter Summary 88
Chapter 7 Accounting for Manufacturing Business 製造企業會計 89
Learning Objectives 89
7.1 Operating Cycle of Manufacturing Business 89
7.2 Purchase Transactions 90
7.3 Manufacturing Process 91
7.4 Sales Transactions 93
Chapter Summary 94
Chapter 8 Financial Analysis 財務分析 95
Learning Objectives 95
8.1 Financial Analysis 95
8.2 Financial Ratios 95
8.3 Application of Financial Ratios Analysis 100
8.4 Methods of Financial Analysis 102
8.5 Limitations of Financial Ratios 102
Chapter Summary 103
Chapter 9 Applications of Information Technology 信息技術套用 104
Learning Objectives 104
9.1 Manual System vs. Computerized System 104
9.2 Integrated Accounting Packages 105
9.3 Microcomputer Accounting Packages 106
9.4 Spreadsheets 107
9.5 Database Systems 108
9.6 Accounting Software Solutions 109
Chapter Summary 116
Chapter 10 Working as An Accountant 會計師的工作 117
Learning Objectives 117
10.1 Applying for An Accounting Job 117
10.2 Get Familiar with Working Environment 123
10.3 Accounting Related Letters and Statements 124
10.4 Accounting Related Reports and Documents 131
Chapter Summary 136
References 參考文獻 137
Glossary 辭彙表 138
Index Useful Accounting Websites 值得了解的會計網站 148
