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会计英语【2025|PDF下载-Epub版本|mobi电子书|kindle百度云盘下载】

孙文刚，王莉，牛晓燕主编著
出版社：济南：山东人民出版社
ISBN：9787209046411
出版时间：2009
标注页数：329页
文件大小：56MB
文件页数：342页
主题词：会计－英语

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图书目录

PART ONE:PRINCIPLES OF ACCOUNTING AND THE DOUBLE-ENTRY SYSTEM3

CHAPTER 1 PRINCIPLES OF ACCOUNTING3

1.1 Types of Business Organizations3

1.2 The Role of Accounting in Business5

1.3 Introduction to Financial Statements6

1.4 The Framework for the Preparation and Presentation of Financial Statements9

1.5 The Objective of Financial Statements10

1.6 Underlying Assumptions12

1.7 Qualitative Characteristics of Financial Statements13

1.8 The Elements of Financial Statements15

1.9 Recognition of the Elements of Financial Statements16

1.10 Measurement of the Elements of Financial Statements17

Chapter Review18

Vocabulary19

Questions21

CHAPTER 2 THE ACCOUNTING CYCLE22

2.1 Accounting Cycle22

2.2 Analyze Business Transactions23

2.3 Journalize the Transactions26

2.4 Post to Ledger Accounts30

2.5 Prepare a Trial Balance33

2.6 Journalize and Post Adjusting Entries34

2.7 Prepare an Adjusted Trial Balance37

2.8 Prepare Financial Statements37

2.9 Journalize and Post Closing Entries40

2.10 Prepare a Post-Closing Trial Balance42

Chapter Review43

Vocabulary44

Exercise45

PART TWO:RECORDING TRANSACTIONS AND EVENTS49

CHAPTER 3 CURRENT ASSETS49

3.1 Cash49

3.2 Trading Securities53

3.3 Receivables55

3.4 Inventory62

Chapter Review71

Vocabulary72

Questions and Exercises73

CHAPTER 4 NON-CURRENT ASSETS74

4.1 Nature of Non-Current Assets74

4.2 Acquisition of Property,Plant and Equipment75

4.3 Depreciation of Property,Plant and Equipment75

4.4 Disposal of Fixed Assets81

4.5 Intangible Assets83

Chapter Review86

Vocabulary87

Exercises88

CHAPTER 5 LIABILITIES91

5.1 The Current and Non-Current Liability Distinction91

5.2 Current Liabilities91

5.3 Non-Current Liabilities95

5.4 Provision and Contingent Liabilities99

Chapter Review102

Vocabulary103

Exercises104

CHAPTER 6 OWNERS'EQUITY107

6.1 Advantages and Disadvantages of a Corporate Entity107

6.2 Classification of Shares109

6.3 Equity in Company111

6.4 Accounting for Share Issues114

6.5 Accounting for Retained Earnings116

6.6 Accounting for Dividend117

6.7 Accounting for Other Reserves121

6.8 Accounting for Income Taxes by Companies122

Chapter Review123

Vocabulary124

Exercises125

PART THREE:PREPARING FINANCIAL STATEMENTS AND INTERPRETATIONS131

CHAPTER 7 PREPARING FINANCIAL STATEMENTS131

7.1 Revised Standard on Presentation of Financial Statements:a Joint Project of the FASB and IASB131

7.2 Statement of Comprehensive Income134

7.3 Statement of Changes in Equity138

7.4 Statement of Financial Position141

7.5 Statement of Cash Flows146

Chapter Review154

Vocabulary155

Questions and Exercises156

CHAPTER 8 FINANCIAL STATEMENTS INTERPRETATIONS158

8.1 Standardized Financial Statement for Comparison Purpose158

8.2 Ratio Computation and Interpretations163

8.3 Using Financial Statement Information172

Chapter Review176

Vocabulary177

Questions and Exercises178

PART FOUR:FUNDAMENTALS OF FINANCE181

CHAPTER 9 OVERVIEW OF FINANCE AND TIME VALUE OF MONEY181

9.1 Overview of Finance181

9.2 Time Value of Money183

9.3 Annual Percentage Rate (APR) and Effective Annual Rate (EAR)187

9.4 Annuity and Perpetuity189

Chapter Review198

Vocabulary199

Questions and Exercises200

CHAPTER 10 FINANCIAL MANAGEMENT DECISIONS AND AGENCY PROBLEM201

10.1 Financial Management Decisions201

10.2 Role of Financial Manager203

10.3 Goal of Financial Management205

10.4 Corporate Governance206

10.5 Agency Problem and Solving Mechanism208

Chapter Review210

Vocabulary211

Questions212

CHAPTER 11 INVESTMENT DECISIONS213

11.1 Major Investment Criteria Used in Capital Budgeting213

11.2 Important Factors to Consider in Capital Budgeting225

11.3 Pro Forma Statements and Estimated Cash Flow231

Chapter Review234

Vocabulary236

Questions and Exercises237

CHAPTER 12 FINANCING DECISIONS238

12.1 Basic Features of Debt Security and Equity Security238

12.2 Bond Valuation and Classification240

12.3 Stock Classification and Valuation245

12.4 Inflation and Interest Rate249

Chapter Review253

Vocabulary255

Questions and Exercises257

PART FIVE:AUDITING261

CHAPTER 13 AN INTRODUCTION TO AUDITING261

13.1 Definition of Auditing261

13.2 Classification of Auditing262

13.3 Other Special Types of Audits264

13.4 Professional Code of Ethics264

Chapter Review267

Vocabulary268

Case Study269

CHAPTER 14 THE AUDIT PLANNING270

14.1 Audit Engagement Process270

14.2 Duties and Rights of Auditors272

14.3 Audit Planning273

14.4 Materiality Level274

14.5 Risk-based Approach to Auditing278

14.6 Materiality and Audit Risks282

14.7 Overview of Audit Process282

Chapter Review284

Vocabulary285

Case Study286

CHAPTER 15 IMPLEMENTATION OF AUDITING288

15.1 Nature of Internal Control288

15.2 Test of Control291

15.3 Substantive Testing296

15.4 Audit Sampling301

Chapter Review304

Vocabulary306

Case Study307

CHAPTER 16 AUDIT REPORT309

16.1 Audit Report309

16.2 Unqualified Opinion310

16.3 Qualified Opinion313

16.4 Adverse Opinion313

16.5 Disclaimer Opinion314

Chapter Review315

Vocabulary316

Case Study317

APPENDIX318

Table 1 Future Value Factors318

Table 2 Future Value of Annuity Factors(Ordinary Annuity)321

Table 3 Present Value Factors324

Table 4 Present Value of Annuity Factors(Ordinary Annuity)327