會計英語 (第五版) 葉建芳 孫紅星 9787565451089 【台灣高等教育出版社】
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物品所在地：中國大陸
原出版社：東北財經大學
物品所在地：中國大陸
原出版社：東北財經大學
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| *數量非實際在台庫存 *完成訂單後正常情形下約兩周可抵台。 *本賣場提供之資訊僅供參考，以到貨標的為實際資訊。 印行年月：202402*若逾兩年請先於私訊洽詢存貨情況，謝謝。 台灣(台北市)在地出版社，每筆交易均開具統一發票，祝您中獎最高1000萬元。 書名：會計英語 (第五版) ISBN：9787565451089 出版社：東北財經大學 著編譯者：葉建芳 孫紅星 叢書名：高等院校本科會計學專業教材新系 頁數：285 所在地：中國大陸 *此為代購商品 書號：1613780 可大量預訂，請先連絡。 內容簡介 隨著會計準則的全球化深入和持續推進，會計的國際化已經成為一個現實且必要的選擇，我國會計準則與國際財務報告準則將持續趨同。本書及時跟進財政部對會計準則作出的相關修訂，對教材內容進行及時更新。 會計仍有本地化屬性的領域，如法律、監管、文化習俗、語言用詞等差異。本書結合我國的相關法律和監管等進行闡述，培養具有家國情懷、全球視野的會計人才。 本書包含各種報表的中英文對照內容，包括資產負債表（財務狀況表）、利潤表、所有者權益變動表、現金流量表，以及財務報表附註、增值稅及所得稅申報表等。 本書每章后配有10∼15分鐘關於本章主要內容的視頻以及相關案例，以二維碼形式體現。 本書為初學者全面學習會計專業知識、滿足對外交流和使用的需要提供最新的參考。另外，考慮到初學者學習的需要，本書每章增加了相關練習。目錄 Chapter 1 An Introduction to Accounting1 1 Accounting is an Information System 1 2 Forms of Organization 1 3 Framework for the Preparation and Presentation of Financial Statements 1 4 Understanding of Financial Statements 1 5 Accounting and its Profession 1 6 Accounting Elements and Using the Accounting Equation 1 7 Professional Ethics in Accounting 1 8 Convergence of Accounting Standards and Chinese Accounting Standards Development and Implementation Vocabulary Self-test Questions Exercises Answers to Self-test Questions Chapter 2 Accounting Cycle 2 1 T-account and Debit & Credit 2 2 Journalizing and Posting Transactions 2 3 Preparing a Trial Balance 2 4 Adjusting the Accounts 2 5 Adjusted Trial Balance and Preparation of Financial Statements 2 6 Worksheet 2 7 Closing 2 8 Accounting Cycle Summary 2 9 Classification of the Statement of Financial Position Items Vocabulary Self-test Questions Exercises Answers to Self-test Questions Chapter 3 Current Assets 3 1 Cash 3 3 Notes Receivable 3 4 Accounts Receivable 3 5 Inventories Vocabulary Self-test Questions Exercises Answers to Self-test Questions Chapter 4 Non-current Assets 4 1 Fixed Assets 4 2 Natural Resources 4 3 Intangible Assets 4 4 Impairment of Fixed Assets 4 5 Long-term Investments 4 6 Impairment of Long-term Investments Vocabulary Self-test Questions Exercises Answers to Self-test Questions Chapter 5 Liabilities 5 1 Current Liabilities 5 2 Non-current Liabilities Vocabulary Self-test Questions Exercises Answers to Self-test Questions Chapter 6 Owners--Equity 6 1 Forms of Organization 6 2 Stockholders-- Rights 6 3 Accounting for Stock Issues 6 4 Treasury Stock 6 5 Preferred Stock 6 6 Dividends and Stock Splits 6 7 Accounting for Retained Earnings 6 8 Statement Presentation and Analysis Vocabulary Self-test Questions Exercises Answers to Self-test Questions Chapter 7 Revenue and Expense Recognition and Income Statement Presentation 7 1 Revenue Recognition Concepts 7 2 Revenue Recognition at Delivery 7 3 Revenue Recognition before Delivery 7 4 Revenue Recognition after Delivery 7 5 Long-term Contracts 7 6 Recognition of Gains and Losses 7 7 Expense Recognition 7 8 Presentation of the Income Statement Vocabulary Self-test Questions Exercises Answers to Self-test Questions Chapter 8 Statement of Cash Flows and Financial Statement Analysis 8 1 Cash and Cash Equivalents 8 2 Classification of Cash Receipts and Cash Payments 8 3 Preparing Statement of Cash Flows: Direct Method 8 4 Preparing Statement of Cash Flows: Indirect Method 8 5 Determining Cash Flows from Investing Activities 8 6 Determining Cash Flows from Financing Activities 8 7 Presenting the Information in the Form of the Statement of Cash Flows 8 8 Usefulness of the Statement of Cash Flows 8 9 Financial Statement Analysis: Vertical and Horizontal 8 10 Ratio Analysis Vocabulary Self-test Questions Exercises Answers to Self-test Questions Appendix 1 Balance Sheet 2 Income Statement 3 Statement of Changes in Owners-- Equity 4 Statement of Cash Flows 5 Disclosure of Supplementary Information to Statement of Cash Flows 6 Disclosure of Information and Accounts Required 7 VAT Return Form 8 Consumption Tax Return Form 9 Annual Return Form of the People's Republic of China on Corporate Income Tax 10 Individual Income Tax Return Form 詳細資料或其他書籍請至台灣高等教育出版社查詢，查後請於PChome商店街私訊告知ISBN或書號，我們即儘速上架。 |
