會(huì)計(jì)專業(yè)英語(yǔ)(第4版)
定 價(jià):33 元
- 作者:常勛 ,肖華 編
- 出版時(shí)間:2010/9/1
- ISBN:9787542915580
- 出 版 社:立信會(huì)計(jì)出版社
- 中圖法分類:H31
- 頁(yè)碼:520
- 紙張:膠版紙
- 版次:4
- 開本:32開
《會(huì)計(jì)專業(yè)英語(yǔ)(第4版)》第二版和第三版自1993年和2000年問(wèn)世以來(lái),已經(jīng)分別印刷了16次和18次,這次修訂主要是在體系上作了整理,將列在第三版第一部分中的課文參考譯文移至第二部分,將原來(lái)列在第三版第二部分中的增補(bǔ)練習(xí)題移至第一部分,而只把答案留在第二部分。這樣做,是應(yīng)讀者們的要求。 同時(shí),我們對(duì)一些課文的內(nèi)容進(jìn)行了更新,以反映最近的發(fā)展。
PART ONE 第一部分
LESSONS AND READING MATERIALS課文及閱讀材料
1.Accounting:An Information System 會(huì)計(jì):一個(gè)信息系統(tǒng)
Generally Accepted Accounting Principles 公認(rèn)會(huì)計(jì)原則
2.Assets Section of Balance Sheet 資產(chǎn)負(fù)債表的資產(chǎn)部分
Fields of Accounting Activity 會(huì)計(jì)活動(dòng)的領(lǐng)域
3.Liabilities and Owne 'Equity Section of Balance Sheet資產(chǎn)負(fù)債表的負(fù)債與業(yè)主權(quán)益部分
The Statement of Owne 'Equity 業(yè)主權(quán)益表
4.Income Statement 收益表
Working Capital and Short-Term Liquidity Analysis 營(yíng)運(yùn)資本與短期償債能力分析
5.Ledger Accounts 分類賬戶
The Forms of Accounts 賬戶的格式
6.Journals 日記賬
Steps in the Accounting Cycle 會(huì)計(jì)循環(huán)中的各個(gè)步驟
7.An Illustration 實(shí)例
Steps in a Merchandise Tra action 商品交易中的各個(gè)步驟
8.Adjusting Procedures 調(diào)整程序
Accrual Basis Accounting"and Cash Basis Accounting 權(quán)責(zé)發(fā)生制會(huì)計(jì)與收付實(shí)現(xiàn)制會(huì)計(jì)
9.A Worksheet 工作底表
The Trial Balance 試算平衡表
10.Closing Procedures 結(jié)賬程序
Automated Data Processing 自動(dòng)化數(shù)據(jù)處理
11.Cash Control 現(xiàn)金控制
The Nature of Internal Control 內(nèi)部控制的性質(zhì)
12.A Bank Reconciliation 銀行往來(lái)調(diào)節(jié)表
The Bank Statement 銀行對(duì)賬單
13.Voucher System 應(yīng)付憑單制
Internal Control in Other Areas 其他領(lǐng)域的內(nèi)部控制
14.Losses ftom Uncollectible Accounts 壞賬損失
Trade Receivables and Payables 應(yīng)收款及應(yīng)付款
15.Promissory Notes 本票
Notes and Interest in Financial Statements 票據(jù)及利息在財(cái)務(wù)報(bào)表中的列示
16.Inventory Measurement 存貨計(jì)量
Estimating Inventories 存貨估計(jì)
17.Long-Term Assets 長(zhǎng)期資產(chǎn)
Intangible Assets 無(wú)形資產(chǎn)
18.Depreciation Methods 折舊方法
Control of Fixed Assets 固定資產(chǎn)的控制
19.Payroll Accounting 工薪會(huì)計(jì)
Payment to Employees 工薪的支付
20.Bonds Payable 應(yīng)付公司債
Capital Structure 資本結(jié)構(gòu)
21.Partne hip Accounting 合伙會(huì)計(jì)
Characteristics of a Partne hip 合伙企業(yè)的特征
22.Corporation Accounting:Capital Stock 股份公司會(huì)計(jì):股本
Characteristics of Corporatio 股份公司的特征
23.Corporation Accounting:Retained Earnings 股份公司會(huì)計(jì):留存收益
Earnings per share 每股收益額
24.The Statement of Cash Flows 現(xiàn)金流量表
Analysis of Operating Performance 經(jīng)營(yíng)業(yè)績(jī)的分析
25.Foreign Currency Tra actio 外幣交易
Exchange Rate 匯率
26.Tra lation of Foreign Currency Financial Statements 外幣財(cái)務(wù)報(bào)表折算
Facto Indicating the Appropriation of Functional Currency 功能貨幣的適用指標(biāo)
27.Corporate Acquisition and Co olidated FinanciaI Statements公司并購(gòu)與合并財(cái)務(wù)報(bào)表
Accounting for Investments 投資會(huì)計(jì)
28.Accounting for Manufacturing Operatio 制造業(yè)會(huì)計(jì)
End-of-period Procedures for a Manufacturing Firm 制造業(yè)企業(yè)期終決算程序
29.Cost Accounting 成本會(huì)計(jì)
Cost Accounting Systems and Financial Statements 成本會(huì)計(jì)系統(tǒng)與財(cái)務(wù)報(bào)表
30.Job Order Costing 分批成本計(jì)算
Variable,F(xiàn)ixed,Semivariable Costs 變動(dòng)成本、固定成本、半變動(dòng)成太
31.Process Costing 分步成本計(jì)算
Cost Allocatio for Joint Products and By-products 聯(lián)產(chǎn)品和副產(chǎn)品的成本攤配
32.Standard Costs標(biāo)準(zhǔn)成本
Relevant Costs for Decision Making 決策的相關(guān)成本
33.Cost-Volume-Profit Analysis 本-量-利分析
Budget Preparation 預(yù)算編制
34.Respo ibility Accounting 責(zé)任會(huì)計(jì)
Capital Budgeting 資本預(yù)算
PART TWO 第二部分
Section One Reference Ve io for Lesso 一、課文參考譯文
Section Two Reference Ve io for Reading Materials二、閱讀材料參考譯文
Section Three A we to Exercises三、練習(xí)題答案
Ⅰ.A we to Questio
Ⅱ.and Ⅲ.A we to Matching and True-False