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大学会计英语【2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载】

陈庆柏，王景仙主编著
出版社：北京：对外经济贸易大学出版社
ISBN：9787811349177
出版时间：2011
标注页数：240页
文件大小：23MB
文件页数：254页
主题词：会计－英语－高等学校－教材

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图书目录

Unit 1 Introduction3

1.1 Basic Accounting Terms3

1.2 Branches of Accounting7

1.3 Purpose of Accounting Information8

1.4 Chief Personnel Involved in Accounting8

1.5 Historical Development of Accounting9

Part Two Basics of Financial AccountingUnit 2 Basis and Necessities of Financial Accounting15

2.1 Definition of Financial Accounting15

2.2 Financial Accounting Standards Board(FASB)15

2.3 The Need for Financial Accounting15

2.4 Accounting Basis16

Unit 3 Liabilities of Accountants and Accounting Equation19

3.1 Liabilities of Accountants19

3.2 Accounting Equation(also known as Balance Sheet Equation)19

3.3 Classification of Assets and Liabilities20

Unit 4 Accounting Information and Its Users25

4.1 Definition of Accounting Information25

4.2 Classification of Accounting Information25

4.3 Chief Users of Accounting Information26

Unit 5 Accounting Concepts,Principles or Conventions31

5.1 Accounting Concepts31

5.2 Accounting Principles32

Unit 6 Financial Statements39

6.1 Definition of Financial Statements39

6.2 Major Types of Financial Statements39

Unit 7 Analysis of Financial Statements51

7.1 The Need for Analyzing Financial Statements51

7.2 The Ratios Used for Analyzing Financial Statements51

Part Three Management Accounting59

Unit 8 Fundamentals of Management Accounting59

8.1 Definition of Management Accounting59

8.2 Importance of Management Accounting59

8.3 Distinctions between Management Accounting and Financial Accounting59

8.4 Roles of Management Accountants60

8.5 Major Factors Causing Changes in Management Accounting61

8.6 Management Accounting in Service and Non-profit Organizations61

Unit 9 Cost Accounting65

9.1 Cost65

9.2 Approaches to Costing Products or Services66

9.3 Cost Accounting and Cost Accounting Systems66

9.4 Break-Even Point and Break-Even Analysis67

9.5 Cost-Volume-Profit(CVP)Analysis68

Unit 10 Product Costing73

10.1 Product Cost73

10.2 Cost Allocation73

10.3 Approaches to Allocation of Costs75

Unit 11 Job and Process Costing Systems79

11.1 Job Costing79

11.2 Process Costing80

11.3 Distinctions between Process Costing and Job Costing81

Unit 12 Budgeting and Controlling85

12.1 Budgeting85

12.2 Controlling88

Part Four Basics of U.S.Bank AccountingUnit 13 Importance and Reasons for Accurate Accounting Records95

13.1 Importance of Accurate Accounting Records95

13.2 Reasons for Banks to Develop Accurate Accounting Information95

Unit 14 Bank's Basic Accounting Records and Methods99

14.1 Basic Accounting Records99

14.2 Bank's Accounting Methods100

Unit 15 Two Basic Bank Financial Statements105

15.1 Statement of Condition105

15.2 Income Statement108

Unit 16 Performance Measurement Ratios115

16.1 Return on Assets(ROA)115

16.2 Return on Equity(ROE)117

16.3 Capital Ratio119

16.4 Earnings Per Share(EPS)119

Unit 17 Impact of Financial Data123

17.1 Impact on Stockholders123

17.2 Impact on Regulators123

17.3 Impact on Other Financial Institutions124

17.4 Impact on Customers124

17.5 Impact on Employees124

Unit 18 Financial Planning of Banks127

18.1 Budgeting127

18.2 Monthly Variance Reports128

18.3 Performance Measurements129

18.4 Performance Standards130

Unit 19 Cost Allocation and Pricing of Services133

19.1 Functional Cost133

19.2 Cost Allocation134

19.3 Pricing134

19.4 Payment of Fees135

19.5 Account Analysis135

19.6 Summary of Basic US Bank Accounting136

Part Five Selected Extensive Reading Materials on Western Accounting1．The Sarbanes—Oxley Act(S-O Act)—The Newest American Accounting Law143

2．Users of Financial Reports144

3．The Liability of Accountants145

4．Major Types of Accounting Specialists147

5．Financial Misstatements150

6．Henry W.Bloch:Overcoming Accountant's Block152

7．A Cultural GAAP155

8．Budgeting for Success158

9．An Accounting GAAP160

10．A New Credit Crunch163

11．Bringing the Future into Play170

12．Auditing Here,Consulting over There176

13．Accounting—or Lapdog?Here's How You'll Know182

14．Accounting Standards America v the World186

15．When Figures Lie—A Comment on Accounting Rules189

16．Types of Accounting Activities in the U.S192

Key to the Exercises in the Texts195

References238