会计与财务管理专业英语 / 中国科学院规划教材
￥42.00定价
作者： 徐鹿
出版时间：2014-07
出版社：科学出版社
- 科学出版社
- 9787030413239
- 1-10
- 95577
- 42213251-4
- 平装
- 16开
- 2014-07
- 404
- 329
- 文学
- 外国语言文学
- H31
- 会计学、财务管理等
内容简介
徐鹿、刘璐主编的《会计与财务管理专业英语(中国科学院规划教材)》涵盖了会计和财务管理的有关内容．分为两个部分，共27章。第一部分是会计专题，分基础会计和财务会计两个单元，共16章。基础会计单元依次介绍了会计等式、会计循环、报表介绍；财务会计单元依次介绍了资产、负债、所有者权益、收入、费用和财务报表。第二部分是财务管理专题，共11章，依次介绍了时间价值、利率、融资、投资、营运资金、利润分配和报表分析。每一章后面都附有词汇表和补充知识。
本书不仅适合高等院校管理学专业的本科生专业基础课教学使用，而且适合于会计学和财务管理专业本科生的专业课教学。
本书不仅适合高等院校管理学专业的本科生专业基础课教学使用，而且适合于会计学和财务管理专业本科生的专业课教学。
目录
PART 1 ACCOUNTING
UNIT 1 Basic Aceooting
Chapter 1 Introduction to Accounting
1.1 Definition of Accounting
1.2 Profession of Accounting
1.3 Types of Accounting Information
1.4 Financial Accounting Measurement Bases
More Knowledge
Chapter 2 The Structure and Chart of Accounts
2.1 Account Title
2.2 The Structure of Accounts
More Knowledge
Chapter 3 The Accounting Equation and Double Entry Bookkeeping
3.1 Accounting Elements
3.2 The Accounting Equation
3.3 Double Entry
Chapter 4 Accounting Cycle (I)
4, 1 The Journal and Journalizing Transactions
4.2 The Ledger and Posting Transactions
4.3 Preparing a Trial Balance
Chapter 5 Aceounting Cycle (II)
5.1 Time Period Principle and the Need for Adjustments
5.2 Accrual Versus Cash Basis of Accounting
5.3 Prepare Adjusting Entries
5.4 The Adjusted Trial Balance and Preparation of Financial Statements
5.5 The Worksheet
5.6 Closing Entries
5.7 The Post-closing Trial Balance
5.8 The Steps in the Accounting Cycle
Chapter 6 Basic Financial Statements
6.1 Statement of Profit or Loss and Comprehensive Income
6.2 Statement of Changes in Owners' Equity
6.3 Statement of Financial Position
6.4 Statement of Cash Flows
UNIT 2 Financial Accounting
Chapter 7 Cash
7.1 Natures of Cash
7.2 Control of Cash
7.3 Bank Reconciliation
Chapter 8 Accounts Receivable
8.1 Nature of Accounts Receivable
8.2 Sales Discounts
8.3 Sales Returns
8.4 Accounting for Bad Debt Expense
Chapter 9 Inventory
9.1 Nature of Inventory
9.2 Perpetual and Periodic Inventory Systems
9.3 Inventory Cost Flow Methods
Chapter 10 Fixed Assets
10.1 Definition of Fixed Assets
10.2 Acquisition of Fixed Assets
10.3 Depreciation of Fixed Assets
10.4 Disposal of Fixed Assets
Chapter 11 Intangible Assets
11.1 Definition of Intangible Assets
11.2 Various Intangible Assets
11.3 Acquisition of Intangible Assets
I1.4 Amortization of Intangible Assets
Chapter 12 Liabilities
12.1 Definition of Liabilities
12.2 Classification of Liabilities
12.3 Determinable Liabilities
Chapter 13 Owners' Equity
13.1 Forms of Business Organization
13.2 Sole Proprietorships and Partnerships Accounting
13.3 Corporation Accounting
Chapter 14 Income and Expenses
14.1 Contents of Income
14.2 Accounting for Revenue
14.3 Accounting for Expenses
Chapter 15 Financial Statements (I)
15.1 Statement of Financial Position
15.2 Statement of Profit or Loss and Other Comprehensive Income
Chapter 16 Financial Statements (II)
16.1 Statement of Cash Flows
16.2 The Statement of Changes in Equity
PART 2 FINANCE
Chapter 17 Overview of Finance
17.1 The Main Content of Financial Management
17.2 Targets of Financial Management
17.3 The Major Tasks of the Financial Manager
Chapter 18 Time Value of Money
18.1 Relationship to the Payment Decision
18.2 Future Value and Present Value of Single Amount
18.3 Future and Present Value of Annuity
I8.4 Determining of Annuity Value
Chapter 19 Interest Rates
19.1 Historical Interest Rates
19.2 Reasons for Interest Rate Changes
19.3 Interest Rates Quotes
19.4 Converting an APR to an EAR
19.5 Inflation and Real Versus Nominal Rates
19.6 Risk and Taxes
19.7 Market Interest Rates Model
Chapter 20 Debt Financing
20.1 Short-term Debt Financing
20.2 Long-term Debt Financing
Chapter 21 Equity Financing
21.1 The Concepts of Equity Financing
21.2 The Advantages and Disadvantages
21.3 Factors Considered for Choosing a Method of Financing
21.4 Sources of Equity Financing
21.5 Methods of Equity Financing
Chapter 22 Capital Budgeting (I)
22.1 Importance of Capital Budgeting
22.2 Process and Principles of Capital Budgeting
22.3 Incremental Cash Flows of Project
More Knowledge
Chapter 23 Capital Bud
UNIT 1 Basic Aceooting
Chapter 1 Introduction to Accounting
1.1 Definition of Accounting
1.2 Profession of Accounting
1.3 Types of Accounting Information
1.4 Financial Accounting Measurement Bases
More Knowledge
Chapter 2 The Structure and Chart of Accounts
2.1 Account Title
2.2 The Structure of Accounts
More Knowledge
Chapter 3 The Accounting Equation and Double Entry Bookkeeping
3.1 Accounting Elements
3.2 The Accounting Equation
3.3 Double Entry
Chapter 4 Accounting Cycle (I)
4, 1 The Journal and Journalizing Transactions
4.2 The Ledger and Posting Transactions
4.3 Preparing a Trial Balance
Chapter 5 Aceounting Cycle (II)
5.1 Time Period Principle and the Need for Adjustments
5.2 Accrual Versus Cash Basis of Accounting
5.3 Prepare Adjusting Entries
5.4 The Adjusted Trial Balance and Preparation of Financial Statements
5.5 The Worksheet
5.6 Closing Entries
5.7 The Post-closing Trial Balance
5.8 The Steps in the Accounting Cycle
Chapter 6 Basic Financial Statements
6.1 Statement of Profit or Loss and Comprehensive Income
6.2 Statement of Changes in Owners' Equity
6.3 Statement of Financial Position
6.4 Statement of Cash Flows
UNIT 2 Financial Accounting
Chapter 7 Cash
7.1 Natures of Cash
7.2 Control of Cash
7.3 Bank Reconciliation
Chapter 8 Accounts Receivable
8.1 Nature of Accounts Receivable
8.2 Sales Discounts
8.3 Sales Returns
8.4 Accounting for Bad Debt Expense
Chapter 9 Inventory
9.1 Nature of Inventory
9.2 Perpetual and Periodic Inventory Systems
9.3 Inventory Cost Flow Methods
Chapter 10 Fixed Assets
10.1 Definition of Fixed Assets
10.2 Acquisition of Fixed Assets
10.3 Depreciation of Fixed Assets
10.4 Disposal of Fixed Assets
Chapter 11 Intangible Assets
11.1 Definition of Intangible Assets
11.2 Various Intangible Assets
11.3 Acquisition of Intangible Assets
I1.4 Amortization of Intangible Assets
Chapter 12 Liabilities
12.1 Definition of Liabilities
12.2 Classification of Liabilities
12.3 Determinable Liabilities
Chapter 13 Owners' Equity
13.1 Forms of Business Organization
13.2 Sole Proprietorships and Partnerships Accounting
13.3 Corporation Accounting
Chapter 14 Income and Expenses
14.1 Contents of Income
14.2 Accounting for Revenue
14.3 Accounting for Expenses
Chapter 15 Financial Statements (I)
15.1 Statement of Financial Position
15.2 Statement of Profit or Loss and Other Comprehensive Income
Chapter 16 Financial Statements (II)
16.1 Statement of Cash Flows
16.2 The Statement of Changes in Equity
PART 2 FINANCE
Chapter 17 Overview of Finance
17.1 The Main Content of Financial Management
17.2 Targets of Financial Management
17.3 The Major Tasks of the Financial Manager
Chapter 18 Time Value of Money
18.1 Relationship to the Payment Decision
18.2 Future Value and Present Value of Single Amount
18.3 Future and Present Value of Annuity
I8.4 Determining of Annuity Value
Chapter 19 Interest Rates
19.1 Historical Interest Rates
19.2 Reasons for Interest Rate Changes
19.3 Interest Rates Quotes
19.4 Converting an APR to an EAR
19.5 Inflation and Real Versus Nominal Rates
19.6 Risk and Taxes
19.7 Market Interest Rates Model
Chapter 20 Debt Financing
20.1 Short-term Debt Financing
20.2 Long-term Debt Financing
Chapter 21 Equity Financing
21.1 The Concepts of Equity Financing
21.2 The Advantages and Disadvantages
21.3 Factors Considered for Choosing a Method of Financing
21.4 Sources of Equity Financing
21.5 Methods of Equity Financing
Chapter 22 Capital Budgeting (I)
22.1 Importance of Capital Budgeting
22.2 Process and Principles of Capital Budgeting
22.3 Incremental Cash Flows of Project
More Knowledge
Chapter 23 Capital Bud
