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書摘/試閱
商品簡介
《會計專業英語》共分六章，第1章介紹會計學原理知識，第2章敘述中級財務會計知識，第3章闡釋財務報表和財務分析，第4章選取高級財務會計的合并報表內容進行解釋，第5章介紹管理會計的基礎知識，第6章梳理了審計知識。全書用語簡潔規范。各章均附有重要專業術語的中英文對照，并提供課后習題，幫助讀者更好地掌握和應用教材介紹的知識，便于口頭和書面練習或測試。
作者簡介
郭葆春，會計學專業，副教授，碩士生導師、國際教研室主任，主要成果：出版專著2本，發表CSSCI論文十余篇，主持國家級課題1項，省部級科研課題3項，廳局級課題6項，以及多項橫向課題，參編《公司理財學》教材，參譯《財務理論與公司政策》、《公司理財學》
名人/編輯推薦
《21世紀會計系列教材:會計專業英語》由中國人民大學出版社出版。
目次
Lesson 1 Principle of Financial Accounting
TOPIC 1.1 An Introduction to Accounting
TOPIC 1.2 Conceptual Framework for Financial Reporting
TOPIC 1.3 The Accounting Equation
TOPIC 1.4 Accounting Cycle
GLOSSARY
Exercise
Lesson 2 Intermediate Financial Accounting
TOPIC 2.1 Cash
TOPIC 2.2 Sale and Receivables
TOPIC 2.3 Investments
TOPIC 2.4 Inventory
TOPIC 2.5 Fixed Assets and Intangibles Assets
TOPIC 2.6 Liabilities
TOPIC 2.7 Shares
GLOSSARY
Exercise
Lesson 3 Financial Statements and Financial Statement Analysis
TOPIC 3.1 Financial Statements
TOPIC 3.2 Financial Statement Analysis
GLOSSARY
Exercise
Lesson 4 Consolidation Accounting
TOPIC 4.1 Recording and Reporting Inter—Corporate Investments
TOPIC 4.2 Consolidation of 100% Owned Subsidiaries when the Parent Uses the Equity Method
TOPIC 4.3 Consolidation of Less Than 100% Owned Subsidiaries when the Parent Uses the Equity Method
GLOSSARY
Exercise
Lesson 5 Managerial Accounting
TOPIC 5.1 Introduction
TOPIC 5.2 Manufacturing Cost Concepts
TOPIC 5.3 Cost Classification
TOPIC 5.4 Cost Behaviour
TOPIC 5.5 CVP Analysis
GLOSSARY
Exercise
Lesson 6 Auditing
TOPIC 6.1 Introduction to Auditing
TOPIC 6.2 GAAS and Mechanisms to Monitor and Enforce GAAS
TOPIC 6.3 Audit Planning
TOPIC 6.4 Internal Controls
TOPIC 6.5 Transaction Cycle Auditing and Completion of Audit
GLOSSARY
Exercise
TOPIC 1.1 An Introduction to Accounting
TOPIC 1.2 Conceptual Framework for Financial Reporting
TOPIC 1.3 The Accounting Equation
TOPIC 1.4 Accounting Cycle
GLOSSARY
Exercise
Lesson 2 Intermediate Financial Accounting
TOPIC 2.1 Cash
TOPIC 2.2 Sale and Receivables
TOPIC 2.3 Investments
TOPIC 2.4 Inventory
TOPIC 2.5 Fixed Assets and Intangibles Assets
TOPIC 2.6 Liabilities
TOPIC 2.7 Shares
GLOSSARY
Exercise
Lesson 3 Financial Statements and Financial Statement Analysis
TOPIC 3.1 Financial Statements
TOPIC 3.2 Financial Statement Analysis
GLOSSARY
Exercise
Lesson 4 Consolidation Accounting
TOPIC 4.1 Recording and Reporting Inter—Corporate Investments
TOPIC 4.2 Consolidation of 100% Owned Subsidiaries when the Parent Uses the Equity Method
TOPIC 4.3 Consolidation of Less Than 100% Owned Subsidiaries when the Parent Uses the Equity Method
GLOSSARY
Exercise
Lesson 5 Managerial Accounting
TOPIC 5.1 Introduction
TOPIC 5.2 Manufacturing Cost Concepts
TOPIC 5.3 Cost Classification
TOPIC 5.4 Cost Behaviour
TOPIC 5.5 CVP Analysis
GLOSSARY
Exercise
Lesson 6 Auditing
TOPIC 6.1 Introduction to Auditing
TOPIC 6.2 GAAS and Mechanisms to Monitor and Enforce GAAS
TOPIC 6.3 Audit Planning
TOPIC 6.4 Internal Controls
TOPIC 6.5 Transaction Cycle Auditing and Completion of Audit
GLOSSARY
Exercise
書摘/試閱
Lower—of—cost—or—net—realizable—value rule：成本和可變現凈值孰低法
Merchandise inventory：商品存貨
Mortgage contract：抵押合同
Moving—average inventory costing method：存貨成本移動平均法
Net realizable value（ NRV）：凈實現價值
Net sales：凈銷售額
Non—interest—bearing note：不帶息票據
Notes receivable：應收票據
Notes payable：應付票據
Outstanding shares：流通股
Patent：專利
Payables：應付賬款
Periodic inventory system：定期盤存制
Perpetual inventory system：永續盤存制
Petty cash fund：備用金
Physical count：實物盤點
Preference dividends：優先股股利
Preference shares：優先股股票
Prepaid expenses：預付費用，待攤費用
Prermum：溢價
Promissory note：應收票據
Property， plant and equipment：不動產、廠房和設備
Purchase discount：采購折扣
Purchases journal：采購日記賬
Receivables：應收賬款
Registered bonds：記名債券
Sales return：銷售退回
Sales allowance：銷售折讓
Sales discount：銷售折扣
Sales revenue：銷售收入
Secured bonds：抵押債券
Serial bonds：分期還本債券
Share dividend：股票股利
Short—term notes payable：短期應付票據
Short—term promissory note：短期應付票據
Sinking fund bonds：償債基金債券
Specific identification inventory costing method：存貨成本個別計價法
Straight—line method：直線法
Tangible assets：有形資產
Trade accounts payable：應付賬款。
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