《成人教育会计本科教材:会计英语》主要内容：会计是通用的商业语言。随着经济全球化的发展，会计的国际趋同已是必然。无论是观念的国际化还是规则的国际化，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。沈洪涛编着的《成人教育会计本科教材: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。
基本介绍
- 书名：成人教育会计本科教材:会计英语
- 作者：沈洪涛 黄力平
- 出版日期：2011年2月1日
- 语种：英语
- ISBN：9787811352580, 7811352583
- 外文名：Professional English for Accounting
- 出版社：暨南大学出版社
- 页数：164页
- 开本：16
- 品牌：暨南大学出版社
内容简介
《会计学国家级教学团队系列教材·暨南大学成人教育会计本科系列教材:会计英语》有以下特点：（1）源自经典，重在基础；（2）内容全面，重点突出；（3）既利教学，亦宜自学。《会计学国家级教学团队系列教材·暨南大学成人教育会计本科系列教材:会计英语》可用作高等院校会计专业的专业英语课程教材；高等院校经济和管理类专业的会计学基础课程配套用书；MBA和MPAcc学生学习会计专业英语的参考用书；实务部门会计人员和其他管理人员的参考资料。
图书目录
Lecture 1 Introduction to Financial Accounting （Financial Statements）
1.1 Financial Accounting
1.2 GAAP
1.3 Financial Statement
1.3.1 Income Statement
1.3.2 Statement of Retained Earnings
1.3.3 Balance Sheet （Statement of Financial 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 Financial 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 Financial Statement Analysis
7.1 Tools of Financial Statement Analysis
7.2 Ratio Analysis
……
1.1 Financial Accounting
1.2 GAAP
1.3 Financial Statement
1.3.1 Income Statement
1.3.2 Statement of Retained Earnings
1.3.3 Balance Sheet （Statement of Financial 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 Financial 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 Financial Statement Analysis
7.1 Tools of Financial Statement Analysis
7.2 Ratio Analysis
……
