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叢書(shū)名：應(yīng)用技能型院校十四五會(huì)計(jì)類(lèi)專(zhuān)業(yè)精品規(guī)劃教材
- 作者：寧小博
- 出版時(shí)間：2021/1/20
- ISBN：9787542963352
- 出 版 社：立信會(huì)計(jì)出版社
- 中圖法分類(lèi)：F23
- 頁(yè)碼：
- 紙張：膠版紙
- 版次：3
- 開(kāi)本：16K
本書(shū)在原版的基礎(chǔ)上用會(huì)計(jì)準(zhǔn)則及最新的政策法規(guī)進(jìn)行修訂，內(nèi)容會(huì)計(jì)專(zhuān)業(yè)需要掌握的會(huì)計(jì)英語(yǔ)內(nèi)容，包括：復(fù)式記帳與會(huì)計(jì)循環(huán)；業(yè)務(wù)記錄；試算平衡；編制財(cái)務(wù)報(bào)表。每章均配有詞匯表、課外閱讀資料和習(xí)題。針對(duì)性強(qiáng)，重點(diǎn)突出。
Unit 1 Introduction to Accounting
章 會(huì)計(jì)導(dǎo)論
Learning objectives
1.Definition of accounting會(huì)計(jì)的概念
2.Accounting equation會(huì)計(jì)等式
3.Double entry bookkeeping復(fù)式記賬法
4.GAAP一般 會(huì)計(jì)原則
5.IASs and IFRSs 會(huì)計(jì)準(zhǔn)則及 財(cái)務(wù)報(bào)告準(zhǔn)則
6.Assumptions and characteristics of financial statement財(cái)務(wù)報(bào)告的假設(shè)及特征
6.1 Underlying assumptions基本假設(shè)
6.2 Qualitative characteristics of financial statement財(cái)務(wù)報(bào)告的質(zhì)量特征
Key terms
Notes to the text
Self.Test Questions
Exercises
Unit 2 Accounting Cycle Ⅰ
第二章 會(huì)計(jì)循環(huán)Ⅰ
Learning objectives
1.Documenting business transactions記錄業(yè)務(wù)交易
1.1 External documentation外部憑證
1.2 Internal documentation內(nèi)部憑證
2.Methods of payment付款方式
2.1 Cheque支票
2.2 Bank giro credit銀行信貸轉(zhuǎn)賬
2.3 Bank draft銀行匯票
2.4 Standing order自動(dòng)轉(zhuǎn)賬
2.5 Direct debit直接劃款
Key terms
Notes to the text
Self—Test Questions
Exercises
Unit 3 Accounting CycleⅡ
第三章 會(huì)計(jì)循環(huán)Ⅱ
Learning objectives
1.Books of prime entry原始賬簿
1.1 Sales day book銷(xiāo)售日記賬
1.2 Purchases day book采購(gòu)日記賬
1.3 Cash book and petty cash book貨幣資金日記賬及零用現(xiàn)金簿
1.4 Journal日記賬
2.Ledger分類(lèi)賬
2.1 The nominal(general)ledger總分類(lèi)賬
2.2 The format of a ledger account賬簿的格式
2.3 Control account控制賬戶(hù)
2.4 Personal account個(gè)別賬戶(hù)
2.5 Posting from the day books to ledger日記賬結(jié)轉(zhuǎn)至總賬(分類(lèi)賬)
3.Trial balance試算平衡
3.1 Balance off accounts平衡賬戶(hù)
3.2 Collecting the balances on the ledger accounts歸集賬戶(hù)余額
4.Financial statement財(cái)務(wù)報(bào)告
4.1 Statement of financial position財(cái)務(wù)狀況表
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