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会计英语 财务会计 双语版 financial accounting bilingual editionpdf电子书版本下载
- 张其秀编著 著
- 出版社： 上海：上海财经大学出版社
- ISBN：7810985698
- 出版时间：2006
- 标注页数：300页
- 文件大小：11MB
- 文件页数：316页
- 主题词：财务会计－英语－高等学校－教材
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图书目录
Part One Accounting Theory—Concepts and FrameworkCHAPTER 1 Accounting:The Basis for Decisions 3
1.1 Accounting:Information for Decision Making 3
1.2 Financial Accounting Information 6
1.3 Profession Fields of Accounting 8
Extending your knowledge—Accounting Ethic 10
Key words,phrases,and special terms 11
Multiple-choice Questions 12
Exercises 13
Cases 13
CHAPTER 2 Theoretical Framework Underlying Financial Accounting 14
2.1 Nature of a Theoretical Framework 14
2.2 First Level:Basic Objectives 15
2.3 Second Level:Fundamental Concepts 16
2.4 Third Level:Recognition and Measurement Concepts 17
Extending your knowledge—Industry Practice 21
Key words,phrases,and special terms 21
Multiple-choice Questions 22
Exercise 23
Case 23
Part Two Accounting Information—Recording and DisclosureCHAPTER 3 Accounting Cycle 27
3.1 Double-entry Accounting 27
3.2 Journalizing and Posting 30
3.3 End-of-period Adjusting Entries 31
3.4 Work Sheet 33
3.5 Closing Entry 35
3.6 Preparing Financial Statements 36
Extending your knowledge—Adjustment for Taxes in Unprofitable Periods 37
Key words,phrases,and special terms 38
Multiple-choice Questions 39
Exercises 40
Cases 42
CHAPTER 4 Basic Financial Statement 43
4.1 Balance Sheet 43
4.2 Income Statement 47
Extending your knowledge—Combined Statement of Income and Retained Earnings 50
Key words,phrases,and special terms 51
Multiple-choice Questions 52
Exercises 53
Case 54
Part Three Accounting Elements(Assets)—Recognition and MeasurementCHAPTER 5 Current Assets—Cash,Temporary Investments,Receivables 59
5.1 Cash 59
5.2 Temporary Investments 64
5.3 Accounts Receivable 66
5.4 Notes Reeeivable 71
Extending your knowledge—Factoring Accounts Receivable 74
Key words,phrases,and special terms 74
Multiple-choice Questions 75
Exercises 77
Case 79
CHAPTER 6 Current Assets(Continued)—Inventories 80
6.1 Inventory Systems 80
6.2 Inventory Measurement 81
6.3 Estimating Inventories 86
Extending your knowledge—LIFO Reserves 88
Key words,phrases,and special terms 89
Multiple-choice Questions 90
Exercises 91
Case 93
CHAPTER 7 Long-term Assets 94
7.1 Plant Assets 94
7.2 Intangible Assets 101
7.3 Natural Resources 103
Extending your knowledge—Non-monetary Transactions 104
Key words,phrases,and special terms 105
Multiple-choice Questions 107
Exercises 108
Case 109
Part Four Accounting Elements(Liability and Equity)—Recognition and MeasurementCHAPTER 8 Current Liabilities 113
8.1 Current Liabilities of Known Amount 113
8.2 Current Liabilities That must be Estimated 116
Extending your knowldege—Contingent Liabilities 118
Key words,phrases,and special terms 118
Multiple-choice Questions 118
Exercises 120
Cases 121
CHAPTER 9 Long-term Liabilities 122
9.1 The Basic Concepts of Bonds 122
9.2 Issuing Bonds Payable 125
9.3 Amortization of Bond Discount and Premium 128
9.4 Early Retirement of Bonds Payable 131
9.5 Convertible Bonds and Notes 131
Extending your knowledge—Advantages of Financing Operations with Bonds versus Stock 132
Key words,phrases,and special terms 133
Multiple-choice Questions 134
Exercises 135
Case 136
CHAPTER 10 Stockholders' Equity 138
10.1 Stock 138
10.2 Common Stock and Preferred Stock 139
10.3 Issuance Stock 141
10.4 Dividends 142
10.5 Stock Splits 143
10.6 Treasury Stock 144
10.7 Donated Capital 145
Extending your knowledge—Book Value and Market Price 146
Key words,phrases,and special terms 147
Multiple-choice Questions 147
Exercises 149
Case 150
11.1 Function of the Statement of Cash Flows 153
Part Five Accounting Analysis—Understanding and ApplicationCHAPTER 11 Statement of Cash Flows 153
11.2 Classifications of Cash Flows 154
11.3 Preparation of the Statement of Cash Flows 154
11.4 A Complete Illustration 162
Extending your knowledge—Free Cash Flow 163
Key words,phrases,and special terms 164
Multiple-choice Questions 164
Exercises 165
Cose 166
12.1 Objectives of Financial Statement Analysis 167
CHAPTER 12 Financial Statement Analysis 167
12.2 Basic Analytical Procedures 168
12.3 Current Position Analysis 170
12.4 Assets Management Analysis 172
12.5 Solvency Ability Analysis 175
12.6 Profitability Analysis 176
Extending your knowledge—Ratio of Liabilities to Stockholders' Equity 178
Key words,phrases,and special terms 179
Multiple-choice Questions 180
Exercises 181
Case 182
1.1 会计：决策信息 185
第一篇 会计理论——概念与框架第一章 会计：决策的基础 185
1.2 财务会计信息 187
1.3 会计的职业领域 189
知识拓展——会计道德 191
第二章 财务会计理论框架 192
2.1 理论框架的性质 192
2.2 第一层次：基本目标 193
2.3 第二层次：基本概念 193
2.4 第三层次：确认与计量概念 195
知识拓展——行业实务 197
第二篇 会计信息——归集与披露第三章 会计循环 201
3.1 复式记账制 201
3.2 日记账和分类账 203
3.3 期末账项调整 204
3.4 工作底表 206
3.5 结账分录 208
3.6 编制财务报表 209
知识拓展——无盈利时期的所得税调整 210
第四章 基本财务报表 212
4.1 资产负债表 212
4.2 收益表 215
知识拓展——收益与留存收益合并报表 217
第三篇 会计要素（资产）——确认与计量第五章 流动资产（上）——现金、短期投资、应收款项 221
5.1 现金 221
5.2 短期投资 225
5.3 应收账款 227
5.4 应收票据 231
知识拓展——应收账款保理 233
第六章 流动资产（下）——存货 234
6.1 存货的盘存 234
6.2 存货的计价 235
6.3 存货的估价 239
知识拓展——后进先出储备 240
第七章 长期资产 242
7.1 固定资产 242
7.2 无形资产 247
知识拓展——非货币性交易 249
7.3 自然资源 249
第四篇 会计要素（负债与权益）——确认与计量第八章 流动负债 253
8.1 金额确定的流动负债 253
8.2 需要估计的流动负债 256
知识拓展——或有负债 257
第九章 长期负债 258
9.1 债券的基本概念 258
9.2 债券发行的会计处理 260
9.3 债券溢折价摊销 263
9.4 债券的提前赎回 265
9.5 可转换债券和票据 266
知识拓展——债券筹资和股票筹资的优劣 266
10.1 股票 268
第十章 股东权益 268
10.2 普通股和优先股 269
10.3 股票发行 270
10.4 股利 270
10.5 股票分割 271
10.6 库藏股 272
10.7 受赠资本 273
知识拓展——账面价值和市场价值 273
第五篇 会计分析——理解与运用第十一章 现金流量表 277
11.1 现金流量表的功用 277
11.2 现金流量的分类 277
11.3 现金流量表的编制 278
11.4 完整的例示 284
知识拓展——自由现金流 286
第十二章 财务报表分析 287
12.1 财务报表分析的目的 287
12.2 基本分析程序 287
12.3 流动性分析 290
12.4 资产管理分析 292
12.5 偿债能力分析 294
12.6 盈利能力分析 295
知识拓展——产权比率 297
Answers for Multiple-choice Questions 298
参考文献 299
后记 300