基础会计英语 / 高等职业教育会计专业课程系列教材、江苏高校品牌专业建设工程一期项目会计专业建设成果
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作者: 季翔,严金波
出版时间:2017-12
出版社:东北财经大学出版社
- 东北财经大学出版社
- 9787565429972
- 1-2
- 334835
- 16开
- 2017-12
- 213
- 141
内容简介
本书特点为:(1)内容新颖。在编写过程中,我们以《中华人民共和国会计法》和最新的企业会计准则、税收法规文献为依据,反映了最新会计法律法规等的变化。(2)简明适用。本书主要选择会计基础的理论知识与例题,并在第5章专门进行实务阐述,重点突出对会计基本方法的掌握和基本技能的训练。(3)条理性强。第一章按照语言激活、项目导学、课文学习、词汇术语、难句注释、练习巩固、补充阅读等模块展开,层次清晰,由浅入深,学练结合。(4)案例的连续性。以中淮公司的初终业务的发生、凭证的编制展开,最终至期末报表的编制,前后一致,学生易于理解与掌握。(5)知识的拓展性。每章后附原版的补充阅读,具体内容与本章相对应,可供有兴趣的学生进一步学习。
目录
Chapter 1 General Introduction toAccounting
1.1 Definition of Accounting
1.2 Accounting Entity
1.3 Functions and Targets of Accounting
1.4 Postulates and Bases of Accounting
Chapter 2 Accounting EquationsandDebit-creditBookkeeping
2.1 Accounting Elements
2.2 Accounting Equations
2.3 Accounting Titles and Accounts
2.4 Debit-credit Bookkeeping
2.5 Trial Balance
Chapter 3 Accounting Vouchers and Accounting Books
3.1 Accounting Vouchers
3.2 Accounting Books
Chapter 4 Accounting Cycle and Bookkeeping Procedures
4.1 Accounting Cycle
4.2 Bookkeeping Procedures
Chapter 5 Accounting Practice and Illustration
5.1 Accounting for Financing
5.2 Accounting for Supplying
5.3 Accounting for Manufacturing
5.4 Accounting for Selling
5.5 Accounting for Financial Results
Chapter 6 Financial Statements
6.1 Balance Sheet
6.2 Income Statement
6.3 Cash Flow Statement
Chapter 7 Properties Checking
7.1 Physical Assets Checking
7.2 Cash Checking
7.3 Cash in Bank Checking
7.4 Current Accounts Checking
References
Appendix ITranslations
Appendix IIKeys
1.1 Definition of Accounting
1.2 Accounting Entity
1.3 Functions and Targets of Accounting
1.4 Postulates and Bases of Accounting
Chapter 2 Accounting EquationsandDebit-creditBookkeeping
2.1 Accounting Elements
2.2 Accounting Equations
2.3 Accounting Titles and Accounts
2.4 Debit-credit Bookkeeping
2.5 Trial Balance
Chapter 3 Accounting Vouchers and Accounting Books
3.1 Accounting Vouchers
3.2 Accounting Books
Chapter 4 Accounting Cycle and Bookkeeping Procedures
4.1 Accounting Cycle
4.2 Bookkeeping Procedures
Chapter 5 Accounting Practice and Illustration
5.1 Accounting for Financing
5.2 Accounting for Supplying
5.3 Accounting for Manufacturing
5.4 Accounting for Selling
5.5 Accounting for Financial Results
Chapter 6 Financial Statements
6.1 Balance Sheet
6.2 Income Statement
6.3 Cash Flow Statement
Chapter 7 Properties Checking
7.1 Physical Assets Checking
7.2 Cash Checking
7.3 Cash in Bank Checking
7.4 Current Accounts Checking
References
Appendix ITranslations
Appendix IIKeys