會計英語 基礎(chǔ)會計(英文版)/普通高等教“十三五”規(guī)劃教材
定 價:30 元
叢書名:普通高等教“十三五”規(guī)劃教材
- 作者:劉可,龐敏,謝葦,呂南 著
- 出版時間:2017/1/1
- ISBN:9787511443816
- 出 版 社:中國石化出版社
- 中圖法分類:F23
- 頁碼:116
- 紙張:膠版紙
- 版次:1
- 開本:16開
《會計英語 基礎(chǔ)會計(英文版)/普通高等教“十三五”規(guī)劃教材》以企業(yè)基本的財會活動為主線,深入地介紹會計英語的制單、記賬、核算、會計業(yè)務(wù)、財務(wù)報表等知識:其中以會計基礎(chǔ)知識的介紹為主,以會計專業(yè)詞匯教學(xué)為核心,重點培養(yǎng)學(xué)生對簡單會計英語資料的認(rèn)讀能力;精心選擇英語句式和詞匯,避免大段落、長句子、難單詞,盡量選擇國際通行的、規(guī)范的、簡明的會計語言,提高學(xué)生的學(xué)習(xí)興趣。
Chapter 1 Basic Concepts
Part 1.1 International Financial Reporting Standards(IFRS)
Part 1.2 Accounting Assumptions and Accounting Basis
Part 1.3 The Qualitative Characteristics of Accounting Information
Part 1.4 Accounting Elements and Accounting Equation
Chapter 2 Accounting Records
Part 2.1 T—account&Doubleentry System
Part 2.2 The Journal and Journal Entry
Part 2.3 The Ledger&Posting Process
Part 2.4 Adjusting Entries
Part 2.5 Closing Entries
Chapter 3 Current Assets
Part 3.1 Cash&Cash Equivalents
Part 3.2 Accounts Receivable
Part 3.3 Inventories
Chapter 4 Non-current Assets
Part 4.1 P1ant Assets
Part 4.2 Depreciation of Plant Asset
Part 4.3 Intangible Assets
Chapter 5 Liabilities
Part 5.1 Current Liabilities
Part 5.2 Non.current Liabilities
Chapter 6 Owners’Equity
Part 6.1 Paid-in Capital&Additional Paid—in Capital
Part 6.2 Retained Earnings
Chapter 7 Revenues&Expenses
Part 7.1 Revenues
Part 7.2 Expenses
Chapter 8 Financial Reports
Part 8.1 Balance Sheet
Part 8.2 Income Statement
Part 8.3 Statement of Retained Earnings
References