基础会计英语/高等职业教育会计专业课程系列教材

出版时间:2017-12-01  出版社:东北财经大学出版社  作者:季翔,严金波,沈妮,陶然  ISBN:9787565429972  页码:141
基础会计英语/高等职业教育会计专业课程系列教材

内容简介

  《基础会计英语/高等职业教育会计专业课程系列教材》共分为7章,主要包括会计总论、会计等式和借贷记账法、会计凭证和账簿、会计循环和账务处理程序、会计核算和示例、财务报表、财产清查等内容,书后附有课文翻译和参考答案。在编写语言方面,编者们参考了外语教学与研究出版社2009年引进的《英汉双解财会词典》(新版)及国内外涉及基础会计的英语文献,力求英语表达的准确性和规范性。

目录

Chapter 1 General Introduction toAccounting
1.1 Definition of Accounting
1.2 Accounting Entity
1.3 Functions and Targets of Accounting
1.4 Postulates and Bases of Accounting

Chapter 2 Accounting EquationsandDebit-creditBookkeeping
2.1 Accounting Elements
2.2 Accounting Equations
2.3 Accounting Titles and Accounts
2.4 Debit-credit Bookkeeping
2.5 Trial Balance

Chapter 3 Accounting Vouchers and Accounting Books
3.1 Accounting Vouchers
3.2 Accounting Books

Chapter 4 Accounting Cycle and Bookkeeping Procedures
4.1 Accounting Cycle
4.2 Bookkeeping Procedures

Chapter 5 Accounting Practice and Illustration
5.1 Accounting for Financing
5.2 Accounting for Supplying
5.3 Accounting for Manufacturing
5.4 Accounting for Selling
5.5 Accounting for Financial Results

Chapter 6 Financial Statements
6.1 Balance Sheet
6.2 Income Statement
6.3 Cash Flow Statement

Chapter 7 Properties Checking
7.1 Physical Assets Checking
7.2 Cash Checking
7.3 Cash in Bank Checking
7.4 Current Accounts Checking
References
Appendix ITranslations
Appendix IIKeys
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