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• 作者:沈洪涛 黄力平 编著• 出版社:暨南大学出版社• 定价:25• ISBN:9787811352580• 出版时间:2011年02月01日目录Lecture 1 Introduction to Finan Accounting (Finan Statements)
1.1 Finan Accounting
1.2 GAAP
1.3 Finan Statement
1.3.1 Income Statement
1.3.2 Statement of Retained Earnings
1.3.3 Balance Sheet (Statement of Finan Position)
1.3.4 Statement of Owner's Equity
1.3.5 Cash Flow Statement
Lecture 2 Accounting Cycle
2.1 Analyze Transactions from Source Document
2.l.1 Source Document
2.1.2 Account
2.2 Record in Journals
2.3 Post to General Ledger
2.4 The Trial Balance
2.5 Adjust the General Ledger Accounts
2.5.1 Accrual Basis of Accounting
2.5.2 Adjusting Entries
2.6 Preparing Finan Statements
2.7 Preparing Closing Entries
2.8 Preparing a Post-Closing Trial Balance
Lecture 3 Accounting for Current Assets
3.1 Cash
3.1.1 Internal Control over Cash Receipts
3.1.2 Internal Control over Cash Disbursements
3.1.3 Petty Cash Fund
3.1.4 Reconciling the Bank Account
3.2 Accounting for Receivables
3.3 Inventory
Lecture 4 Accounting for Long-Term Assets
4.1 Plant Assets
4.1.1 Cost of Plant Assets
4.1.2 Depreciation
4.2 Long-Term Investments
4.2.1 Accounting for Debt Investments
4.2.2 Accounting for Stock Investments
4.3 Intangible Assets
Lecture 5 Accounting for Liabilities
5.1 Current Liabilities
5.1.1 Notes Payable
5.1.2 Payroll and Payroll Taxes Payable
5.1.3 Unearned Revenues
5.1.4 Current Maturities of Long-Term Debt
5.2 Long-Term Liabilities
5.2.1 Bonds
5.2.2 Types of Bonds
5.2.3 Issuing Bonds at Face Value
5.2.4 Issuing Bonds at a Discount or Premium
5.2.5 Effective-Interest Method of Bond Amortization
5.2.6 Straight-Line Amortization
Lecture 6 Accounting for Equity
6.1 The Corporate Form of Organization
6.2 Ownership Rights of Stockholders
6.3 Corporate Capital
6.3.1 Accounting for Common Stock Issues
6.3.2 Dividends
6.3.3 Retained Earnings
Lecture 7 Finan Statement Analysis
7.1 Tools of Finan Statement Analysis
7.2 Ratio Analysis
……内容简介会计是通用的商业语言。随着经济优选化的发展,会计的靠前趋同已是必然。无论是观念的靠前化还是规则的靠前化,都离不开语言的沟通。因此,用英语学习会计知识是会计专业学生的迫切要求,用英语获取会计信息是所有经济活动参与者的现实需要。沈洪涛编著的《会计英语》内容都是选自北美经典的会计学教材,全面地覆盖了会计学的主要专业领域。
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