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　　　　《會計英語》（雙語第三版）作為“十一五”和“十二五”國傢級規劃教材《會計英語》的雙語版，秉承瞭其特點，結構上分為十章：第一章至第三章是對會計的性質以及會計信息産生過程的敘述；第四章是商業企業會計；第五至第九章是關於資産、負債和所有者權益的確認、計量和報告；第十章是關於有關企業經營活動對現金流量錶的影響，以及如何編製現金流量錶。　　為保持我國企業會計準則與國際財務報告準則的持續趨同，進一步完善我國企業會計準則體係，提高財務報錶列報質量和會計信息透明度，2014年伊始，財政部發布瞭3個新的準則和修訂瞭5項具體會計準則。本書針對新的準則以及變化，第三版的相應內容做瞭一些修訂，修訂的內容主要涉及投資業務(第七章第二節)。

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目錄

1　An Introduction to Accounting 　1.1　Accounting is an Information System 　1.2　Forms of Organization 　1.3　The Framework for the Preparation and Presentation of FinancialStatements 　1.4　 Understanding of Financial Statements Balance Sheet Income Statement （Statement of Financial Performance） Statement of Owner's Equity Statement of Cash Flows 　1.5　Accounting and its Profession 　1.6　Accounting Elements and Using the Accounting Equation What is Accounting Equation Effects of Transactions on the Accounting Equation 　1.7　Ethics in Accounting Some Basic Ethical Standards Vocabulary Self-Test Questions Discussion Questions Exercises Problems 2　Recording Transactions 　2.1　Economic Events and Business Documents 　2.2　T Accounts and Debit & Credit Types of Accounts Chart of Accounts and Ledger The Accounting Equation and the Rules of Debits and Credits Normal Balances 　2.3　Journalizing and Posting Transactions Journalizing Transactions Posting Transactions 　2.4　Preparing a Trial Balance Trial Balance Locating and Correcting Errors Formatting Conventions 　2.5　Using the Information-the Debt Ratio Vocabulary Self-Test Questions Discussion Questions Exercises Problems
3　Adjusting the Accounts, Preparing the Statements, and Completing the Accounting Cycle 　3.1　The Need for Adjustments Time Period Principle Need for Adjustments at the End of an Accounting Period Accrual and Cash Basis of Accounting 　3.2　Adjusting the Accounts Prepaid Expenses Depreciation Unearned Revenues Accrued Expenses Accrued Revenues 　3.3　Adjusted Trial Balance and Preparation of Financial Statements 　3.4　Using the Worksheet Purpose of the Worksheet Preparing Worksheets 　3.5　Closing Entries Purpose of Closing Entries Preparing the Closing Entries 　3.6　Post-closing Trial Balance 　3.7　Classification of Balance Sheet Items Assets Liabilities Owner's Equity 　3.8　Using the Information-the Current Ratio Vocabulary Self-Test Questions Discussion Questions Exercises Problems
4　Accounting for Merchandising Enterprises 　4.1　Service Enterprise versus Merchandising Concern Service Enterprise Merchandising Enterprise Periodic and Perpetual Inventory Systems 　4.2　Purchase, Sales Revenue and Cost of Goods Sold Merchandise Purchases-Perpetual Inventory System Purchase Returns and Allowances Trade Discounts Purchase Discounts Transportation Costs Revenue from Sales and Cost of Goods Sold-Perpetual Inventory System Sales Returns and Allowances Sales Discounts Shrinkage Summary of Merchandising Cost Flows 　4.3　Multiple

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會計英語（雙語第三版） 下載 mobi epub pdf txt 電子書

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