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出版时间:2015-07

出版社:厦门大学出版社

以下为《会计英语(第二版)》的配套数字资源,这些资源在您购买图书后将免费附送给您:
  • 厦门大学出版社
  • 9787561525968
  • 2-1
  • 55146
  • 45232552-5
  • 18开
  • 2015-07
  • 管理学
  • 工商管理
  • F23
  • 会计
  • 本科
内容简介

    《会计英语(第2版)》共分四大部分二十三章。*部分为财务会计,共六章,主要内容包括会计循环、财务报告、会计要素、会计理论、财务会计报表分析及国际会计;第二部分为管理会计,共四章,主要内容包括管理会计简介、本-量-利分析、计划与控制及决策等;第三部分为审计,共五章,主要内容涉及审计理论、审计流程、审计循环和审计报告等;第四部分为公司理财,共八章,主要内容涉及价值、风险、证券市场效率、期权、税务、兼并以及国际理财等。

目录
前言
Part One: Financial Accounting
 Chapter 1 Review of the Accounting Cycle
  1-1 Recording Phase
  1-2 Reporting Phase
  Reading Material
  Exercises
 Chapter 2 Introduction to Financial Reports
  2-1 Introduction
  2-2 The Balance Sheet and Notes to the FinancialStatements
  2-3 The Income Statement
  2-4 The Statement of Cash Flows
  Reading Material
  Exercises
 Chapter 3 Accounting Elements
  3-1 Assets, Liabilities and Equity
  3-2 Revenue, Expenses and Profit
  Reading Material
  Exercises
 Chapter 4 Accounting Theory
  4-1 Introduction to Accounting Theory
  4-2 Conceptual Framework
  4-3 The Structure of an Accounting Theory
  Reading Material
  Exercises
  Chapter 5 Financial Start Analysis
    5-1 Financial Ratio Analysis
  5-2 Other Approaches
  Reading Material
  Exercises
 Chapter 6 International Financial Accounting
  6-1 The Internationalization of Accounting
  6-2 Comparative Practices
  6-3 Foreign Currency Translation
  Reading Material
  Exercises
Part Two: Managerial Accounting
 Chpter 7 Introduction to Managerial Accounting
  7-1 Overview
  Reading Material
  Exercises
 Chapter 8 Cost Terms,System Design,and Cost Behavior
  8-1 Cost Terms: Concepts and Classifications
  8-2 Systems Design:Job-order Costing and Process Costing
  8-3 Cost Behavior
  Reading Material
  Exercises
 Chapter 9 Planning and Control
  9-1 Cost-Volume-Profit Analysis
  9-2 Budgeting:Profit Planning and Control System
  9-3 Standard Costing and Performance Measures
  9-4 Responsibility Accounting and Income Reporting
  Reading Material
  Exercises
 Chapter 10 Using Accounting Information in Making Decisions
  10-1 Decision-making: Relevant Costs and Benefits
  10-2 Cost Analysis and Pricing Decisions
  Reading Material
  Exercises
Part Three: Auditing
 Chapter 11 Introduction
  Reading Material
  Exercises
 Chapter 12 Auditing Theory
  Reading Material
  Exercises
 Chapter 13 Auditing Process
  13-1 Client Acceptance,Continuance and Audit Planning
  13-2 Internal Control and Assessing Control Risk
  13-3 Compliance Test
  13-4 Substantive Tests
  Reading Material
  Exercises
 Chapter 14 Audit Program Applications
  14-1 Revenue and Collection Cycle
  14-2 Acquisition and Expenditure Cycle
  14-3 Production Cycle
  14-4 Financing and Investment Cycle
  Reading Material
  Exercises
 Chapter 15 Audit Report
  Reading Material
  Exercises
Part Four: Corporate Finance
 Chapter 16 Introduction to Finance
  Reading Material
  Exercises
 Chapter 17 Value
  17-1 Introduction to Present Value
  17-2 The Calculation of Present Value
  17-3 The Value of Common Stocks
  Reading Material
  Exercises
 Chapter 18 Risk
  18-1 Introduction to Risk,Return and the Opportunity Cost of Capital
  18-2 Risk and Return
  18-3 Capital Budgeting and Risk
  18-4 Organizing Capital Expenditure and Evaluating Performance
  Reading Material
  Exercises
 Chapter 19 Financing Decisions and Market Efficiency
  19-1 Review of Market Efficiency
  19-2 An Overview of Corporate Financing
  Reading Material
  Exercises
 Chapter 20 Dividend Policy and Capital Structure
  20-1 The Dividend Controversy
  20-2 Does Debt Policy Matter?
  20-3 How Much Should a Firm Borrow?
  20-4 Interactions of Investment and Financing Decisions
  Reading Material
  Exercises
 Chapter 21 Options
  21-1 Corporate Liabilities and the Valuation of Options
  21-2 Applications of Option Pricing Theory
  Reading Material
  Exercises
 Chapter 22 Mergers and International Financing
  22-1 Mergers
  22-2 International Financing
    Reading Material
   Exercises
 Chapter 23 Taxation
  23-1 Tax System
  23-2 Tax Administration
    Reading Material
  Exercises
各章阅读材料译文
  第1章  阅读材料公认会计准则
  第2章  阅读材料财务现金流
  第3章  阅读材料企业组织的形式
  第4章  阅读材料会计理论扮演次要角色——会计准则委员会(ASB)在面对员工持股、会计准则受到威胁时后退了
  第5章  阅读材料从财务报表到商业分析
  第6章  阅读材料外币折算和汇率风险的来源
  第7章  阅读材料利用管理工具做出有效决策
  第8章  阅读材料成本会计的标准
  第9章
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