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商品簡介
《實用會計英語》一書共分十四章，詳細介紹了常見會計理論與實務各個環節的核心內容，并配有極為實用的大量實務操作案例。從基礎的會計試算表到較為復雜的財務報表，最具實用性的各種表格一網打盡。本書能幫助讀者在英語環境中全面了解和掌握最核心的會計專業知識。教材特點：1.由本土及海歸實力派教師精心編著。2.完全按照我國會計漢語教材的章節順序及內容歸類進行編排。3.每章的編排合理。4.重視會計英語本身不同于基礎英語的語言結構特征，強調了會計英語的特殊性，有助于幫助學生跨越從基礎英語到專業英語的障礙。5.對復雜的難句作出解釋和說明，針對會計術語與日常語言不同的地方，以更多的具體事例進行說明。6.在練習的編排上，突破了市面上會計英語教材的通病，即要麼沒有練習，要麼練習量大而不實用。本書也可作為高等財經院校專業課教材。其簡明的內容和設計非常適合會計從業者或相關人員掌握基礎的會計理論和實踐，同時也有利于提高使用者的專業英語水平。
名人/編輯推薦
目次
Chapter 1 Overview of Accounting
1．1 Accounting History
1．2 Accounting Definition and Function
1．3 Accounting Standards
1．4 Categorization of Accounting
1．5 Accounting Postulations
1．6 Accounting Principles
Chapter 2 Accounting Recognition and Measurement
2．1 Accounting Elements and Equations
2．2 Accounting Subjects and Account
2．3 Double Entry System
Chapter 3 Accounting Process
3．1 Accounting Cycle
3．2 The Joumal
3．3 The Ledger
3．4 Adjusting Entries
3．5Trial Balance
Chapter 4 Current Assets
4．1 Assets
4．2 Current Assets
4．3 Cash
Chapter 5 Accounts Receivable
5．1 Receivables
5．2 ACCOtLnts Receivable
Chapter 6 Inventoryt
6．1 Inventory and Its Classification
6．2 Determine Inventory Quantities
6．3 Basic Issues in Inventory Valuation
Chapter 7 Non-current Assets
7．1 Fixed Assets
7．2 Depreciation of Fixed Assets-t
7．3 Intangible Assets
7．4 Long-term Investment
Chapter 8 Liabilities and Equity
8．1 Concept of Liabilitiestt
8．2 Current Liabilities
8．3 Long-term Liabilities
8．4 Owners Equity
8．5 The Nature of Owners Equity
8．6 Sources of Owners Equity
Chapter 9 Revenue and Expenses
9．1 Revenue
9．2 Expensest
9．3 Gains and Lossest
Chapter 10 Financia1．Statements
10．1 overview of Finaneia1．Statements
10．2 The Balalice Sheet
10．3 The Income Statement
10．4 11le Statement of Cash F1oWS
Chapter 11 Financia1．Statement Analysis
11．1 Objectives of Financia1．Statement Analysis
11．2 Trend Analysis
11．3 Common-size Analysis
11．4 Ratio Analysis
Chapter 12 Accounting in the New Epoch
12．1 Internationa1．Accounting
12．2 Computerized Accounting System
12．3 Three Basic Software in Accounting
Chapter 13 Accountants，Organizations and Examinations
13．1 Profession of Accounting
13．2 Top Accounting Organizations
13．3 Accounting Examinations
13．4 Ethics and the Accounting Environment
Chapter 14 Accounting Language-
14．1 Abbreviation and Acronyms
14．2 British and American Accounting Vocabulary
14．3 Accounting Terms
14．4 Accounting Diagrams
Keys to the Exercises
附錄一《中華人民共和國會計法》
附錄二《中華人民共和國會計法》知識問答
Bibliography
書摘/試閱
When the inventory records are maintained on a periodic inventory system, a purchases account is used to record acquisitions and the balance in the inventory account (which represents the beginning inventory) is unchanged during the period.At the end of the accounting period the inventory account must be adjusted by closing out the beginning inventory amount and recording the ending inventory amount.Cost of goods sold is therefore determined by adding the beginning inventory to the net purchases and deducting the ending inventory.
6.3Basic Issues in Inventory Valuation
Because goods sold or used during an accounting period seldom correspond exactly to the goods bought or produced during that period, the physical inventory either increases or decreases from the beginning to the end of the period.In addition to changes in inventory quantity, the cost of the items could change during a period.Accounting for these increases or decreases requires that the cost of all the goods available for sale or use be allocated between the goods that were sold or used and those that are still on hand.The cost of goods available for sale or use is the sum of (1) the cost of the goods on hand at the beginning of the period and (2) the cost of the goods acquired or produced during the period.Inventory accounting involves the determination of each of the items listed above, but the focus is generally on the valuation of the ending inventory.The valuation of inventories can be a complex process that requires determination of:(1) the physical goods or items to be included in inventory; (2) the cost to be included in inventory, and (3) the cost flow assumption to be adopted.
6.3.1 Physical Goods to Be Included in Inventory
Technically, purchases should be recorded when legal title to the goods passes to the buyer.General practice, however, is to record acquisitions when the goods axe received, because it is difficult for the buyer to determine the exact time of legal passage of title for every purchase and because no material error is likely to result from such a practice if it is consistently applied.
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