滿額折
會計英語（簡體書）
商品資訊
系列名：普通高等教育經管類專業“十三五”規劃教材
ISBN13：9787302527565
出版社：清華大學出版社(大陸)
作者：景剛; 張淼; 李佳鈺; 王文傑
出版日：2019/06/08
裝訂／頁數：平裝／142頁
商品簡介
目次
商品簡介
《會計英語》是一本為會計英語教學而編寫的專業基礎教材，內容以基礎會計理論、財務會計為主，介紹了資產、負債、所有者權益、收入、費用、利潤的會計處理，同時兼顧財務報表及審計的主要內容。該書共有11章，每章由開篇案例、正文、單詞注釋、拓展閱讀、課後練習等組成。通過對《會計英語》的學習，讀者可以掌握會計學基本理論、基本方法的英語表達方式，對拓展會計專業英文詞匯、提高運用英語處理會計業務的能力、閱讀會計專業英文文獻等大有助益。教材內容充實完整，英文習題豐富齊全，在闡述財務與會計理論和實務方法時，既重視基本理論的深度與廣度,又強調具體實務的實際操作方法的運用。選用典型的實例，思路清晰，便於理解。
教材基本素材選自英語原版教材，但表述形式力求符合中國人的思維習慣、價值觀念與文化特徵，深入淺出、通俗易懂，以適應不同層面學生的學習。《會計英語》可作為高等院校本科和高職高專會計、審計、財務管理等專業的會計英語課程教材，也可作為廣大財會從業人員學習會計英語的專業書籍。
教材基本素材選自英語原版教材，但表述形式力求符合中國人的思維習慣、價值觀念與文化特徵，深入淺出、通俗易懂，以適應不同層面學生的學習。《會計英語》可作為高等院校本科和高職高專會計、審計、財務管理等專業的會計英語課程教材，也可作為廣大財會從業人員學習會計英語的專業書籍。
目次
目錄
Chapter 1 Fundamentals of Accounting 1
Spotlight 2
Text 2
1.1 Forms of Enterprise Organization 2
1.2 Two Kinds of Accounting 3
1.3 Accounting Concepts and Principles 4
1.4 Elements of the Financial Statements 5
1.5 The Accounting Equation 6
1.6 Accrual Basis and Cash Basis 6
Core Words 7
Extended Reading 7
Exercises 9
Chapter 2 Transaction 13
Spotlight 14
Text 14
2.1 Transaction 14
2.2 Accounting Elements 15
2.3 Journal Entry 17
2.4 Accrual Accounting 18
2.5 Posting 20
2.6 Trail Balance 22
2.7 Close the Books 23
Core Words 25
Extended Reading 27
Exercises 27
Chapter 3 Receivables 31
Spotlight 32
Text 32
3.1 Variety of Receivables 32
3.2 Account for Uncollectible Account 33
3.3 Measurement of Uncollectible Account 34
3.4 Notes Receivable 35
Core Words 37
Extended Reading 37
Exercises 38
Chapter 4 Inventory and Cost of Goods Sold 41
Spotlight 42
Text 42
4.1 Classifications of Inventory 42
4.2 Inventory and Cost of Goods Sold 42
4.3 Gross Profit 43
4.4 Accounting for Inventory 43
4.5 The Various Inventory Costing Method 44
4.6 Summary of Inventory 46
4.7 Lower-of-Cost-or-Market Rule (LCM) 47
Core Words 47
Extended Reading 48
Exercises 49
Chapter 5 Investment 53
Spotlight 54
Text 55
5.1 Short-term Investments and Long-term Investments 55
5.2 Account for Trading Investment 55
5.3 Account for Available-for-sale Investment 57
Core Words 59
Extended Reading 60
Exercises 61
Chapter 6 Tangible Assets and Intangibles Assets 63
Spotlight 64
Text 65
6.1 Long-lived Assets 65
6.2 Acquisition Cost of Tangible Assets 65
6.3 Capital Expenditures and Expense Spending 66
6.4 Account for Depreciation on Plant Asset 66
6.5 Depreciation Method 67
6.6 Intangible Assets 69
Core Words 72
Extended Reading 73
Exercises 73
Chapter 7 Liabilities 77
Spotlight 78
Text 79
7.1 Current Liabilities 79
7.2 Long-term Liabilities 82
7.3 Other Liabilities 87
Core Words 88
Extended Reading 89
Exercises 90
Chapter 8 Stockholders' Equity 95
Spotlight 96
Text 97
8.1 Background on Stockholders' Equity 97
8.2 Classes of Stock 99
8.3 Issuing Stock 100
8.4 Cash Dividends 101
8.5 Stock dividends 101
Core Words 103
Extended Reading 104
Exercises 106
Chapter 9 Revenues and Expenses 109
Spotlight 110
Text 111
9.1 Accrual Basis and Cash Basis 111
9.2 Measurement of Sales Revenue 111
9.3 Merchandise Returns and Allowances 112
9.4 Cash and Trade Discounts 113
9.5 Expenses 114
Core Words 116
Extended Reading 116
Exercises 117
Chapter 10 Financial Statement 121
Spotlight 122
Text 122
10.1 Overview of a Financial Statement 122
10.2 Formats for Financial Statements 123
Core Words 128
Extended Reading 128
Exercises 129
Chapter 11 Auditing 131
Spotlight 132
Text 133
11.1 Audit Framework 133
11.2 Professional Ethics and Codes of Conduct 135
11.3 Standards of Reporting 137
Core Words 139
Extended Reading 140
Exercises 141
Chapter 1 Fundamentals of Accounting 1
Spotlight 2
Text 2
1.1 Forms of Enterprise Organization 2
1.2 Two Kinds of Accounting 3
1.3 Accounting Concepts and Principles 4
1.4 Elements of the Financial Statements 5
1.5 The Accounting Equation 6
1.6 Accrual Basis and Cash Basis 6
Core Words 7
Extended Reading 7
Exercises 9
Chapter 2 Transaction 13
Spotlight 14
Text 14
2.1 Transaction 14
2.2 Accounting Elements 15
2.3 Journal Entry 17
2.4 Accrual Accounting 18
2.5 Posting 20
2.6 Trail Balance 22
2.7 Close the Books 23
Core Words 25
Extended Reading 27
Exercises 27
Chapter 3 Receivables 31
Spotlight 32
Text 32
3.1 Variety of Receivables 32
3.2 Account for Uncollectible Account 33
3.3 Measurement of Uncollectible Account 34
3.4 Notes Receivable 35
Core Words 37
Extended Reading 37
Exercises 38
Chapter 4 Inventory and Cost of Goods Sold 41
Spotlight 42
Text 42
4.1 Classifications of Inventory 42
4.2 Inventory and Cost of Goods Sold 42
4.3 Gross Profit 43
4.4 Accounting for Inventory 43
4.5 The Various Inventory Costing Method 44
4.6 Summary of Inventory 46
4.7 Lower-of-Cost-or-Market Rule (LCM) 47
Core Words 47
Extended Reading 48
Exercises 49
Chapter 5 Investment 53
Spotlight 54
Text 55
5.1 Short-term Investments and Long-term Investments 55
5.2 Account for Trading Investment 55
5.3 Account for Available-for-sale Investment 57
Core Words 59
Extended Reading 60
Exercises 61
Chapter 6 Tangible Assets and Intangibles Assets 63
Spotlight 64
Text 65
6.1 Long-lived Assets 65
6.2 Acquisition Cost of Tangible Assets 65
6.3 Capital Expenditures and Expense Spending 66
6.4 Account for Depreciation on Plant Asset 66
6.5 Depreciation Method 67
6.6 Intangible Assets 69
Core Words 72
Extended Reading 73
Exercises 73
Chapter 7 Liabilities 77
Spotlight 78
Text 79
7.1 Current Liabilities 79
7.2 Long-term Liabilities 82
7.3 Other Liabilities 87
Core Words 88
Extended Reading 89
Exercises 90
Chapter 8 Stockholders' Equity 95
Spotlight 96
Text 97
8.1 Background on Stockholders' Equity 97
8.2 Classes of Stock 99
8.3 Issuing Stock 100
8.4 Cash Dividends 101
8.5 Stock dividends 101
Core Words 103
Extended Reading 104
Exercises 106
Chapter 9 Revenues and Expenses 109
Spotlight 110
Text 111
9.1 Accrual Basis and Cash Basis 111
9.2 Measurement of Sales Revenue 111
9.3 Merchandise Returns and Allowances 112
9.4 Cash and Trade Discounts 113
9.5 Expenses 114
Core Words 116
Extended Reading 116
Exercises 117
Chapter 10 Financial Statement 121
Spotlight 122
Text 122
10.1 Overview of a Financial Statement 122
10.2 Formats for Financial Statements 123
Core Words 128
Extended Reading 128
Exercises 129
Chapter 11 Auditing 131
Spotlight 132
Text 133
11.1 Audit Framework 133
11.2 Professional Ethics and Codes of Conduct 135
11.3 Standards of Reporting 137
Core Words 139
Extended Reading 140
Exercises 141
購物須知
大陸出版品因裝訂品質及貨運條件與台灣出版品落差甚大，除封面破損、內頁脫落等較嚴重的狀態，其餘商品將正常出貨。
特別提醒：部分書籍附贈之內容(如音頻mp3或影片dvd等)已無實體光碟提供，需以QR CODE 連結至當地網站註冊“並通過驗證程序”，方可下載使用。
無現貨庫存之簡體書，將向海外調貨：
海外有庫存之書籍，等候約45個工作天;
海外無庫存之書籍，平均作業時間約60個工作天，然不保證確定可調到貨，尚請見諒。
為了保護您的權益，「三民網路書店」提供會員七日商品鑑賞期(收到商品為起始日)。
若要辦理退貨，請在商品鑑賞期內寄回，且商品必須是全新狀態與完整包裝(商品、附件、發票、隨貨贈品等)否則恕不接受退貨。