描述
开 本: 16开纸 张: 胶版纸包 装: 平装是否套装: 否国际标准书号ISBN: 9787806849071丛书名: 普通高等学校成人高等教育会计学精品教材
内容简介
随着我国会计国际化进程的不断加快，将专业英语教学引入成人教育会计专业已经刻不容缓，这将大大提升学生的专业能力和执业水平。本书主要以接受成人教育的学生为对象，在知识结构、难易程度、语言表达等方面均力求符合成人教育的特点，理论与实务有机结合。在本书的编写过程中，编者参阅了美国多个*版本的会计教科书，着重介绍会计的基本理论、方法和概念，充分体现了会计学科的系统性和专业性。
目 录
Chapter 1 Accounting and Business Organization
1.1 Types of Businesses
1.2 Types of Business Organizations
1.3 The Role of Accounting in Business
1.4 Profession of Accounting
1.5 Generally Accepted Accounting Principles
1.6 Accounting Equation
1.7 Financial Statements and Interrelationships among Them
参考译文
Chapter 2 Analyzing Transactions,
2.1 Using Accounts to Record Transactions
2.2 Journal
2.3 Double-Entry Accounting System
2.4 Posting Journal Entries to Accounts
2.5 Trial Balance
参考译文
Chapter 3 Adjusting Process
3.1 Types of Accounts Requiring Adjustment
3.2 Adjusting Entries
3.3 Summary of the Adjusting Process
3.4 Adjusted Trial Balance
参考译文
Chapter 4 Closing Entries and Accounting Cycle
4.1 The Reasons for Closing the Accounts
4.2 Closing Steps and Closing Entries
4.3 Post-Closing Trial Balance
4.4 Accounting Cycle
参考译文
……
1.1 Types of Businesses
1.2 Types of Business Organizations
1.3 The Role of Accounting in Business
1.4 Profession of Accounting
1.5 Generally Accepted Accounting Principles
1.6 Accounting Equation
1.7 Financial Statements and Interrelationships among Them
参考译文
Chapter 2 Analyzing Transactions,
2.1 Using Accounts to Record Transactions
2.2 Journal
2.3 Double-Entry Accounting System
2.4 Posting Journal Entries to Accounts
2.5 Trial Balance
参考译文
Chapter 3 Adjusting Process
3.1 Types of Accounts Requiring Adjustment
3.2 Adjusting Entries
3.3 Summary of the Adjusting Process
3.4 Adjusted Trial Balance
参考译文
Chapter 4 Closing Entries and Accounting Cycle
4.1 The Reasons for Closing the Accounts
4.2 Closing Steps and Closing Entries
4.3 Post-Closing Trial Balance
4.4 Accounting Cycle
参考译文
……
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