會(huì)計(jì)英語（21世紀(jì)高職高專規(guī)劃教材·財(cái)經(jīng)管理系列）
- 所屬分類：
- 作者：
李宗順 主編
- 出版社：
清華大學(xué)出版社有限公司
- ISBN：9787811234664
- 出版日期：2009-1-1
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原價(jià)：
￥28.00元
現(xiàn)價(jià)：￥19.40元
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圖書簡(jiǎn)介
本書是為高職高專會(huì)計(jì)類專業(yè)學(xué)生學(xué)習(xí)專業(yè)英語而編寫的。在內(nèi)容的編排上由淺人深，文章難度適中，既有會(huì)計(jì)理論的學(xué)習(xí)，又有各種會(huì)計(jì)報(bào)表，情景基本反映公司會(huì)計(jì)的主要業(yè)務(wù)，具有較強(qiáng)的實(shí)務(wù)操作性。
根據(jù)教學(xué)需要，本書共編寫15章，課文涉及會(huì)計(jì)概述、會(huì)計(jì)假設(shè)和會(huì)計(jì)原則、會(huì)計(jì)要素、會(huì)計(jì)帳戶、借貸記賬法、經(jīng)濟(jì)業(yè)務(wù)與會(huì)計(jì)等式、會(huì)計(jì)憑證、會(huì)計(jì)賬簿、會(huì)計(jì)循環(huán)、基本財(cái)務(wù)報(bào)表、財(cái)務(wù)報(bào)表分析、會(huì)計(jì)法、管理會(huì)計(jì)知識(shí)、審計(jì)知識(shí)、稅務(wù)會(huì)計(jì)等。
本書適合高職高專會(huì)計(jì)類專業(yè)在校生使用，又可以供會(huì)計(jì)專業(yè)人員學(xué)習(xí)參考。
目錄
Chapter 1 Introduction to Accounting
Section I
1.1 Definition of Accounting
1.2 The Importance of Accounting Information
Section II
Reading Material
The Development of Accounting
Chapter 2 Accounting Assumptions and Principles
Section I
2.1 Accounting Assumptions
2.2 Accounting Principles
Section II
Reading Material
GAAP and SAP
Accrual Principle and Conservatism Principle
Chapter 3 Accounting Elements
Section I
3.1 Assets, Liabilities and Owner's Equity
3.2 Revenue, Expense and Net Earning
Section II
Reading Material
Marketable Securities, Inventory and Fixed Assets
Chapter 4 Accounts
Section I
4.1 Definition of Accounts
4.2 Account Types
Section II
Reading Material
Chart of Accounts（會(huì)計(jì)科目表，賬戶一覽表）
Subaccount （子賬戶）
Chapter 5 Debit-credit Bookkeeping
Section I
5.1 Debit-credit Bookkeeping
5.2 The Rules of Debit and Credit
Section II
Reading Material
Microcomputer Accounting Systems
Chapter 6 Business Transactions and Accounting Equation
Section I
6.1 Business Transactions
6.2 Accounting Equation
Section II
Reading Material
Forms of Business Organization
Chapter 7 Accounting Documents
Section I
7.1 Source Documents
7.2 Vouchers
Section II
Reading Material
The Trial Balance
Chapter 8 Account Books
Section I
8.1 Journal
8.2 Ledger
……
