会计专业英语(·简明版;中国人民大学“十三五”规划教材)
出版时间:
2021-04
版次:
1
ISBN:
9787300291468
定价:
39.00
装帧:
其他
开本:
16开
纸张:
胶版纸
页数:
248页
字数:
330千字
56人买过
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这是一本为会计英语教学编写的专业基础教材,内容以基础会计理论、财务会计为主,兼顾管理会计、审计和内部控制的主要内容。本书注重知识体系的完整性,突出会计英语实践能力和应用技能的培养。本书共有11章,每章包含正文、专业术语和课后练习三部分。
通过学习,读者可以掌握会计学基本理论、基本方法的英语表达方式。本书对拓展会计专业英文词汇、运用英语处理会计业务、阅读会计专业英文文献等大有助益,可作为高等院校本科会计、审计、财务管理等专业的会计英语课程教材,也可作为广大财会从业人员学习会计英语的专业书籍。 袁蓉丽 中国人民大学商学院会计系教授、博士生导师,财政部全国会计领军人才,注册会计师。在英国卡迪夫大学获得博士学位(会计和金融方向)。主要研究领域包括公司财务、公司治理、管理会计。在Journal of Banking & Finance、Journal of Corporate Finance 、Journal of Business Finance & Accounting、《管理世界》、《会计研究》、《审计研究》等国外内核心期刊发表论文30余篇,出版专著两部。主持和参与多项国家自然科学基金项目、教育部人文社会科学研究基金项目。曾获中国人民大学十大教学标兵提名奖、中国人民大学商学院MBA项目最佳教学奖。 Chapter 1 Introduction to Accounting
1.1 What is Accounting
1.2 Forms of Business Entities
1.3 Business Activities
1.4 Users of Accounting Information
1.5 Types of Accounting
1.6 Careers in Accounting
Chapter 2 Financial Accounting and the Conceptual Framework
2.1 Financial Accounting
2.2 Conceptual Framework
2.3 Accounting Equation
2.4 Accounting Cycle
Chapter 3 Current Assets
3.1 Cash and Cash Equivalents
3.2 Trading Securities
3.3 Accounts Receivable
3.4 Notes Receivable
3.5 Inventory
Chapter 4 Non-Current Assets
4.1 Long-Term Investments
4.2 Plant Assets
4.3 Intangible Assets
Chapter 5 Liabilities
5.1 The Nature of Liabilities
5.2 Current Liabilities
5.3 Non-Current Liabilities
5.4 Bonds Payable
Chapter 6 Stockholders’ Equity
6.1 The Nature of Equity
6.2 Accounting for the Issuance of Stock
6.3 Accounting for Treasury Stock
6.4 Accounting for Profit Appropriation
6.5 Accounting for Retained Earnings
Chapter 7 Revenues, Expenses, and Profits
7.1 Revenue
7.2 Expense
7.3 Profit
Chapter 8 Financial Statements and Financial Statement Analysis
8.1 Financial Statement
8.2 Financial Statement Analysis
Chapter 9 Managerial Accounting
9.1 Managerial Accounting Overview
9.2 Application
Chapter 10 Auditing
10.1 Introduction of Auditing
10.2 Types of Audit Reports
10.3 Audit Process
Chapter 11 Internal Control
11.1 The Need for Internal Control
11.2 Means of Achieving Internal Control
11.3 COSO Framework
11.4 How to Effectively Implement Internal Control Framework
11.5 Examples of Internal Control Regulations in China
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内容简介:
这是一本为会计英语教学编写的专业基础教材,内容以基础会计理论、财务会计为主,兼顾管理会计、审计和内部控制的主要内容。本书注重知识体系的完整性,突出会计英语实践能力和应用技能的培养。本书共有11章,每章包含正文、专业术语和课后练习三部分。
通过学习,读者可以掌握会计学基本理论、基本方法的英语表达方式。本书对拓展会计专业英文词汇、运用英语处理会计业务、阅读会计专业英文文献等大有助益,可作为高等院校本科会计、审计、财务管理等专业的会计英语课程教材,也可作为广大财会从业人员学习会计英语的专业书籍。
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作者简介:
袁蓉丽 中国人民大学商学院会计系教授、博士生导师,财政部全国会计领军人才,注册会计师。在英国卡迪夫大学获得博士学位(会计和金融方向)。主要研究领域包括公司财务、公司治理、管理会计。在Journal of Banking & Finance、Journal of Corporate Finance 、Journal of Business Finance & Accounting、《管理世界》、《会计研究》、《审计研究》等国外内核心期刊发表论文30余篇,出版专著两部。主持和参与多项国家自然科学基金项目、教育部人文社会科学研究基金项目。曾获中国人民大学十大教学标兵提名奖、中国人民大学商学院MBA项目最佳教学奖。
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目录:
Chapter 1 Introduction to Accounting
1.1 What is Accounting
1.2 Forms of Business Entities
1.3 Business Activities
1.4 Users of Accounting Information
1.5 Types of Accounting
1.6 Careers in Accounting
Chapter 2 Financial Accounting and the Conceptual Framework
2.1 Financial Accounting
2.2 Conceptual Framework
2.3 Accounting Equation
2.4 Accounting Cycle
Chapter 3 Current Assets
3.1 Cash and Cash Equivalents
3.2 Trading Securities
3.3 Accounts Receivable
3.4 Notes Receivable
3.5 Inventory
Chapter 4 Non-Current Assets
4.1 Long-Term Investments
4.2 Plant Assets
4.3 Intangible Assets
Chapter 5 Liabilities
5.1 The Nature of Liabilities
5.2 Current Liabilities
5.3 Non-Current Liabilities
5.4 Bonds Payable
Chapter 6 Stockholders’ Equity
6.1 The Nature of Equity
6.2 Accounting for the Issuance of Stock
6.3 Accounting for Treasury Stock
6.4 Accounting for Profit Appropriation
6.5 Accounting for Retained Earnings
Chapter 7 Revenues, Expenses, and Profits
7.1 Revenue
7.2 Expense
7.3 Profit
Chapter 8 Financial Statements and Financial Statement Analysis
8.1 Financial Statement
8.2 Financial Statement Analysis
Chapter 9 Managerial Accounting
9.1 Managerial Accounting Overview
9.2 Application
Chapter 10 Auditing
10.1 Introduction of Auditing
10.2 Types of Audit Reports
10.3 Audit Process
Chapter 11 Internal Control
11.1 The Need for Internal Control
11.2 Means of Achieving Internal Control
11.3 COSO Framework
11.4 How to Effectively Implement Internal Control Framework
11.5 Examples of Internal Control Regulations in China
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