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  • ISBN:9787302543145
  • 装帧:一般胶版纸
  • 册数:暂无
  • 重量:暂无
  • 开本:26cm
  • 页数:104页
  • 出版时间:2023-12-01
  • 条形码:9787302543145 ; 978-7-302-54314-5

内容简介

本书涵盖两大板块内容。**板块围绕会计等式讲解会计基本要素, 包括资产、债务、权益、资产负债表、收付实现制和权责发生制等; 第二板块围绕常用的会计业务展开, 包括复式记账、日记账分录、保本点分析、公认的会计准则、国际财务报告准则等。

目录

Unit 1 Passage A Accounting for Business Passage B A Story for Relating to Accounting Basics Unit 2 Passage A How to Use the Accounting Equation Passage B Basic Elements of Accounting Unit 3 Passage A Assets and Liability Passage B Financial StatementStatement of Owner's Equity Unit 4 Passage A When to Recognize Revenue & Expenses Passage B Differences Between Cash Basis and Accrual Basis Accounting Unit 5 Passage A Balance Sheet Passage B On Which Financial Statements Does a Company Report Its Long-Term Debt Unit 6 Passage A Double Entry Accounting Passage B Debits and Credits Unit 7 Passage A Journal Entry Passage B Posting Journal Entries to Ledger Accounts Unit 8 Passage A Breakeven Analysis-Fixed Cost, Variable Cost and Profit Passage B Cost Accounting Basics Unit 9 Passage A About GAAP Passage B The Ten Generally Accepted Accounting Principles Unit 10 Passage A China's Accounting Standards:Chinese GAAP vs. US GAAP and IFRS Passage B Differences Between Western and China's Accounting Standards
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