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会计与财务管理专业英语 epub pdf  mobi txt 下载

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会计与财务管理专业英语 epub pdf mobi txt 下载



徐鹿,刘璐 编

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发表于2020-07-04

商品介绍



出版社: 科学出版社
ISBN:9787030413239
版次:1
商品编码:11519701
包装:平装
丛书名: 中国科学院规划教材·会计学及财务管理系列
开本:16开
出版时间:2014-08-01
用纸:胶版纸
页数:272
正文语种:中文

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内容简介

  会计与财务管理专业英语涵盖了会计和财务管理的有关内容分为两个部分共27章
  第一部分是会计专题分基础会计和财务会计两个单元共16章.基础会计单元依次介绍了会计等式、会计循环、报表介绍;财务会计单元依次介绍了资产、负债、所有者权益、收入、费用和财务报表.第二部分是财务管理专题共11章依次介绍了时间价值、利率、融资、投资、营运资金、利润分配和报表分析.每一章后面都附有词汇表和补充知识.

目录

丛书总序前言
PART1 ACCOUNTING
UNIT1 BAsicAc
outing ChApter1 IntroductiontoAc
ounting 2
  1.1
 DefinitionofAc
ounting 2

  1.2
 Profes
ionofAc
ounting 2

  1.3
 TypesofAc
ountingInformAtion 4

  1.4
 FinAnciAlAc
ountingMeAsurementBAses 4  MoreKnowledge 7 ChApter2 TheStructureAndChArtofAc
ounts 11

  2.1
 Ac
ountTitle 11

  2.2
 TheStructureofAc
ounts 15  MoreKnowledge 17 ChApter3 TheAc
tingEquAtionAndDoubleEntryBookke
ping 18

  3.1
 Ac
ountinments 18
gElenuo
  3.2
 TheAc
ountingEquAtion 19

  3.3
 DoubleEntry 22 ChApter4 Ac
ountingCycle(Ⅰ) 25

  4.1
 TheJournAlAndJournAlizingTrAnsActions 25

  4.2
 TheLedgerAndPostingTrAnsActions 28

  4.3
 PrepAringATriAlBAlAnce 32 ChApter5 Ac
ountingCycle(Ⅱ) 38

  5.1
 TimePeriodPrincipleAndtheNe
dforAdjustments 38

  5.2
 Ac
ruAlVersusCAshBAsisofAc
ounting 38

  5.3
 PrepAreAdjustingEntries 39

  5.4
 TheAdjustedTriAlBAlAnceAndPrepArAtionofFinAnciAlStAtements 43

  5.5
 TheWorkshe
t 46

  5.6
 ClosingEntries 49

  5.7
 ThePostGclosingTriAlBAlAnce 51

  5.8
 TheStepsintheAc
ountingCycle 52 ChApter6 BAsicFinAnciAlStAtements 60  6.1 StAtementofProfitorLos
AndComprehensiveIncome 60

  6.2
 StAtementofChAngesinOwners Equity 61

  6.3
 StAtementofFinAnciAlPosition 61

  6.4
 StAtementofCAshFlows 63UNIT2 FinAnciAlAc
ounting ChApter7 CAsh 67

  7.1
 NAturesofCAsh 67

  7.2
 ControlofCAsh 68

  7.3
 BAnkReconciliAtion 71 ChApter8 Ac
ountsReceivAble 77

  8.1
 NAtureofAc
ountsReceivAble 77

  8.2
 SAlesDiscounts 77

  8.3
 SAlesReturns 78

  8.4
 Ac
ountingforBAdDebtExpense 78 ChApter9 Inventory 85

  9.1
 NAtureofInventory 85

  9.2
 PerpetuAlAndPeriodicInventorySystems 86

  9.3
 InventoryCostFlow Methods 86 ChApter10 FixedAs
ets 91

  10.1
 DefinitionofFixedAs
ets 91

  10.2
 AcquisitionofFixedAs
ets 91

  10.3
 DepreciAtionofFixedAs
ets 91

  10.4
 DisposAlofFixedAs
ets 95 ChApter11 IntAngibleAs
ets 98

  11.1
 DefinitionofIntAngibleAs
ets 98

  11.2
 VAriousIntAngibleAs
ets 98

  11.3
 AcquisitionofIntAngibleAs
ets 99

  11.4
 AmortizAtionofIntAngibleAs
ets 100 ChApter12 LiAbilities 102

  12.1
 DefinitionofLiAbilities 102

  12.2
 ClAs
ificAtionofLiAbilities 102

  12.3
 DeterminAbleLiAbilities 102 ChApter13 Owners Equity 119

  13.1
 FormsofBusines
OrgAnizAtion 119

  13.2
 SoleProprietorshipsAndPArtnershipsAc
ounting 120

  13.3
 CorporAtionAc
ounting 131


ChApter14 IncomeAndExpenses 142  14.1 ContentsofIncome 142  14.2 Ac
ountingforRevenue 142  14.3 Ac
ountingforExpenses 144 ChApter15 FinAnciAlStAtements(Ⅰ) 147  15.1 StAtementofFinAnciAlPosition 147  15.2 StAtementofProfitorLos
AndOtherComprehensiveIncome 158 ChApter16 FinAnciAlStAtements(Ⅱ) 170  16.1 StAtementofCAshFlows 170  16.2 TheStAtementofChAngesinEquity 178
PART2 FINANCE
ChApter17 OverviewofFinAnce 182  17.1 TheMAinContentofFinAnciAlMAnAgement 182  17.2 TArgetsofFinAnciAlMAnAgement 185  17.3 TheMAjorTAsksoftheFinAnciAlMAnAger 187 ChApter18 TimeVAlueofMoney 190  18.1 RelAtionshiptothePAymentDecision 190  18.2 FutureVAlueAndPresentVAlueofSingleAmount 190  18.3 FutureAndPresentVAlueofAnnuity 192  18.4 DeterminingofAnnuityVAlue 195 ChApter19 InterestRAtes 197  19.1 HistoricAlInterestRAtes 197  19.2 ReAsonsforInterestRAteChAnges 198  19.3 InterestRAtesQuotes 199  19.4 ConvertingAnAPRtoAnEAR 199  19.5 InflAtionAndReAlVersusNominAlRAtes 199  19.6 RiskAndTAxes 200  19.7 MArketInterestRAtesModel 200 ChApter20 DebtFinAncing 202  20.1 ShortGtermDebtFinAncing 202  20.2 LongGtermDebtFinAncing 203 ChApter21 EquityFinAning 207  21.1 TheConceptsofEqcuityFinAncing 207  21.2 TheAdvAntAgesAndDisAdvAntAges 207  21.3 FActorsConsideredforChoosingAMethodofFinAncing 208  21.4 SourcesofEquityFinAncing 208  21.5 MethodsofEquityFinAncing 209ChApter22 CApitAlBudgeting(Ⅰ) 212
  22.1
 ImportAnceofCApitAlBudgeting 212

  22.2
 Proces
AndPrinciplesofCApitAlBudgeting 212

  22.3
 IncrementAlCAshFlowsofProject 213  MoreKnowledge 215 ChApter23 CApitAlBudgeting(Ⅱ) 216

  23.1
 CApitAlBudgetingDecisionCriteriA 216

  23.2
 PAybAckPeriod(PP) 216

  23.3
 NetPresentVAlue(NPV) 217

  23.4
 ItrAAeoeun( 217


nenlRtfRtrIRR)ChApter24 WorkingCApitAlMAnAgement 219
  24.1
 WorkingCApitAlTerminology 219

  24.2
 CAshMAnAgement 220

  24.3
 Ac
ountsReceivAbleMAnAgement 221

  24.4
 InventoryMAnAgement 222  MoreKnowledge 225 ChApter25 DistributionofProfits 227

  25.1
 TheBAsicTheoryofDividendPolicy 227

  25.2
 DividendTheory 228

  25.3
 FActorsInfluencingtheDividendDecision 230

  25.4
 DividendPolicy 232  MoreKnowledge 235 ChApter26 FinAnciAlPlAnning 237

  26.1
 TheObjectiveofFinAnciAlPlAnning 237

  26.2
 TheBenefitsofFinAnciAlPlAnning 237

  26.3
 ImportAntElementsinFinAnciAlPlAnning 238

  26.4
 TheFinAnciAlPlAnningModel 239

  26.5
 LinksBetwe
nLongGtermAndShortGtermFinAncingDecisions 240  MoreKnowledge 245 ChApter27 AnAlyzingFinAnciAlStAtements 246

  27.1
 TheBroAdCAtegoriesofRAtios 246

  27.2
 ProfitAbilityAndReturnonCApitAl 249

  27.3
 Liquidity,GeAring/LeverAgeAndWorkingCApitAl 250

  27.4
 Ef
iciencyRAtios:ControlofReceivAblesAndInventories 253

  27.5
 ShAreholders InvestmentRAtios 255

前言/序言


会计与财务管理专业英语 epub pdf mobi txt 下载

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