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会计英语 第2版PDF|Epub|txt|kindle电子书版本网盘下载
- 葛军主编 著
- 出版社： 北京：中国财政经济出版社
- ISBN：9787500547129
- 出版时间：2008
- 标注页数：196页
- 文件大小：8MB
- 文件页数：205页
- 主题词：会计－英语－高等学校：技术学校－教材
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图书目录
Chapter 1 Introduction1
1.1 The History and Development of Accounting1
1.2 The Nature of Accounting2
1.3 Users of Accounting Information4
1.4 Accounting Profession5
1.5 Generally Accepted Accounting Principles5
Accounting Vocabulary8
Assignment Material9
Chapter 2 The Accounting Equation and The Account11
2.1 Types of Business Organizations11
2.2 The Accounting Equation12
2.3 The Effects of Business Transactions on the Accounting Equation13
2.4 The Account18
Accounting Vocabulary22
Assignment Material23
Chapter 3 Recording Business Transactions27
3.1 Double-Entry Bookkeeping27
3.2 Recording Business Transaction30
3.3 Illustrative Problem33
3.4 The Trial Balance35
Accounting Vocabulary36
Assignment Material37
Chapter 4 Financial Statements43
4.1 Financial Statements43
4.2 Balance Sheet48
4.3 Income Statement53
Accounting Vocabulary56
Assignment Material58
Chapter 5 The Measurement of Business Income62
5.1 Business Income62
5.2 Some Generally Accepted Accounting Principles64
5.3 Adjustments to the Accounts67
5.4 Adjusted Trial Balance76
5.5 Preparing the Financial Statements from the Adjusted Trial Balance77
Accounting Vocabulary80
Assignment Material81
Chapter 6 Completing the Accounting Cycle（Ⅰ）85
6.1 The Accounting Cycle85
6.2 Preparation of the WorkSheet86
6.3 Using of the WorkSheet93
6.4 Closing the Accounts97
Accounting Vocabulary100
Assignment Material101
Chapter 7 Completing the Accounting Cycle（Ⅱ）105
7.1 The Operation Cycle for a Merchandising Business105
7.2 Accounting Record of the Operating Cycle106
7.3 The Accounting Cycle for a Merchandising Business114
Accounting Vocabulary121
Assignment Material122
Chapter 8 Ledgers and Journals132
8.1 Ledgers132
8.2 Journals133
8.3 Special Journals134
Accounting Vocabulary144
Assignment Material145
Chapter 9 Cash and internal Control149
9.1 Definition of Internal Control149
9.2 Basic Principle and Policies150
9.3 Internal Cash Control151
9.4 Internal Control over Merchandise Transactions153
9.5 The Bank Account:a Control Device157
Accounting Vocabulary163
Assignment Material164
Appendix Ⅰ Answers to Assignment Material168
Appendix Ⅱ Recommended Websites of Accounting195
Appendix Ⅲ Reference196