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  • ISBN:9787301091609
  • 装帧:一般胶版纸
  • 册数:暂无
  • 重量:暂无
  • 开本:32开
  • 页数:227
  • 出版时间:2005-07-01
  • 条形码:9787301091609 ; 978-7-301-09160-9

本书特色

本书以"内容为基础"进行编写,每章分三部分:会计学习、复习与练习、阅读材料进行介绍,主要内容包括:Assets, Liabilities, and Capital(资产、负债和所有者权益)、Debits and Credits: The Double-Entry System(借方和贷方:复式记账法)、Journalizing and Posting Transactions(记账和过账)、Financial Statements (财务报表)、Adjusting and Closing Procedures(调账和结账)、Financial Awareness(理财意识),另外还有三个附录:Accounting Law of The People's Republic of China(中华人民共和国会计法)、Glossary(专业词汇总表)、Keys(练习参考答案)。

内容简介

本书以\"内容为基础\"进行编写,每章分三部分:会计学习、复习与练习、阅读材料进行介绍,主要内容包括:Assets, Liabilities, and Capital(资产、负债和所有者权益)、Debits and Credits: The Double-Entry System(借方和贷方:复式记账法)、Journalizing and Posting Transactions(记账和过账)、Financial Statements (财务报表)、Adjusting and Closing Procedures(调账和结账)、Financial Awareness(理财意识),另外还有三个附录:Accounting Law of The People's Republic of China(中华人民共和国会计法)、Glossary(专业词汇总表)、Keys(练习参考答案)。

目录

Chapter 1 The Fundamental Accounting Concepts and Principles(会计概述) Section I Accounting Study(会计学习) 1.1 Introduction(引言) 1.2 The Accounting Profession(会计职业) 1.3 Accounting as an information System(会计信息系统) 1.4 Accounting Principles and Concepts(会计原则和概念) 1.5 Basic Elements ofFinancial Position:The Accounting Equation(会计基本要素:会计等式) Section II Review&Exercises(复习与练习) Summary Questions Solved Problems Section III Reading Material(阅读材料) The Assets Section ofBalance Sheet Chapter 2 Debits and Credits:The Double-Entry System(借方和贷方:复式记账法) SectionⅡ Accounting Study(会计学) 2.1 The Account(账户) 2.2 The Rules ofDebit and Credit(借贷记账规則) 2.3 The Ledger and the Chart ofAccount(会计分类账与会计科目表) 2.4 The Trial Balance(试算平衡表) Section II Review&Exercises(复习与练习) Summary Questions Solved Problems Section III Reading Material(阅读材料) Discovery of Errors Chapter 3 Jouroalizing and Posting Transactions(记账和过账) Section I Accounting Study(会计学习) 3.1 The Journal(日记账) 3.2 Journalizing(登记日记账) 3.3 Posting(过账) Section II Review&Exercises(复习与练习) Summary Questions Solved Problems Section III Reading Material(阅读材料) Steps in the Accounting Cycle Chapter 4 Financial Statemenm(财务报表) Section I Accounting Study(会计学习) 4.1 Income Statement(损益表) 4.2 Balance Sheet(资产负债表) 4.3 Capital Statement(资本变动表) 4.4 Financial Statement Summary(财务报表概述) 4.5 Classified Financial Statements(分类财务报表) Section II Review&Exercises(复习与练习) Summary Questions Solved problems Section III Reading Material(阅读材料) Nores to the Financial Statements Chapter 5 Adjusting and Closing Procedures(调账和结账) Section I Accounting Study(会计学习) 5.1 Adjust Entries Covering Recorded Data(对已入账(会计)记录的调整分录) 5.2 Adjusting Entries Covering Unrecorded Data(对未入账的(会计)记录的调整分录) 5.3 Closing Entries(结账分录) 5.4 Ruling Accounts(账户的划线结清) 5.5 PostClosing Tna真Balance(结账后试算平衡表) Section II Review&Exercises(复习与练习) Summary Questions Solved Problems Section III Reading Material(阅读材料) Accrual Basis Accounting and Cash Basis Accounting Chapter 6 Review:Financial Awareness(复习:财务意识) Section I Accounting Study(会计学习) 6.1 Financial Documents(财务文件) 6.2 CashFlow Problems(现金流问题) 6.3 Collecting Overdue Account Letters(催收账款信函) 6.4 The Profit and Loss Account(损益账户) 6.5 Annual Report:Chairman'S Statement(年度报告) 6.6 Setting up in Business(创立企业) Section II Review&Exercises(复习与练习) Summary Questions Solved Problems Section III Reading Material(阅读材料) Statement of Cash Flows Appendix 1 Accounting Law ofthe People's Republic of China(中华人民共和国会计法) Accounting Standard for Business Enterprises:Basic Standard(企业会计准则——基本准则) Appendix 2 Glossary(专业词汇总表) Appendix 3 Key to Exercises(练习参考答案) Appendix 4 资产负债表(一) 资产负债表(二) 现金流量表(一) 现金流量表(二) 损益表
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