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Jingdong book

会计学基础（英文版·原书第11版）

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Jingdong book

会计学基础（英文版·原书第11版）

Name: 会计学基础（英文版·原书第11版）
Brand: Jingdong book
SKU: 3101010331
Price: 41.51 USD
Availability: OutOfStock

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Content Description

《会计学基础（英文版·原书第11版）》是一本类似于会计词典但又比会计词典更加具体和实用的教材。它涵盖了会计系统的各种核心概念，既讲述了营利性企业的会计系统，包括资产、负债和所有者权益的计量和会计处理，收入和费用的确认，报表的编制等方面，也分析了非营利性组织的会计系统。
本书可作为会计学、审计学、财务学专业本科生作为初级会计教材，也可作为金融学、管理学、经济学各专业学生会计学课程的参考教材，还可以为企业管理人员、会计初学者学习会计知识提供帮助。

Catalogue

怎样使用本书
致谢
术语表
第1章基本概念
1.1 资产负债表要素
1.2 资产
1.3 负债与权益
1.4 复式记账概念
1.5 货币计量概念
1.6 会计主体概念
1.7 持续经营概念
1.8 资产计量概念
1.9 资产负债表项目
1.10 资产
1.11 负债
1.12 流动比率
1.13 权益
本章要点
第2章资产负债表的变化以及利润的计量
2.1 流动资产
2.2 非流动资产
2.3 流动负债
2.4 非流动负债
2.5 权益
2.6 资产负债表的变化
2.7 利润的计量
本章要点
第3章会计记录和会计系统
3.1 账户
3.2 账户增加和减少的规则
3.3 借与贷
3.4 利润表账户
3.5 分类账与日记账
3.6 结账过程
3.7 计算机的应用
本章要点
第4章收入和货币性资产
4.1 财务年度
4.2 权责发生制会计
4.3 谨慎性概念
4.4 重要性概念
4.5 收入实现概念
4.6 服务性收入
4.7 收入的金额
4.8 货币性资产
4.9 应收账款回收天数
本章要点
第5章费用计量与利润表
5.1 费用与支出
5.2 已耗用成本与未耗用成本
5.3 配比概念
5.4 将变为费用的其他资产
5.5 能产生负债的费用
5.6 额外福利
5.7 租金费用
5.8 损失
5.9 配比概念小结
5.10 配比举例
5.11 利润表
5.12 一揽子会计报告
5.13 常见的利润表比率
5.14 基本概念回顾
本章要点
第6章存货和销售成本
6.1 计算销售成本
6.2 存货计价：假设
6.3 先进先出法
6.4 后进先出法
6.5 平均成本法
6.6 存货方法对比
6.7 存货计价：根据市场进行调整
6.8 制造企业的存货
6.9 产品成本与期间成本
6.10 间接费用分配率
6.11 存货周转率
本章要点
第7章非流动资产与折旧
7.1 非流动资产
7.2 固定资产购入的会计处理
7.3 资本租赁
7.4 折旧
7.5 折旧方法
7.6 折旧的会计处理
7.7 折耗
7.8 无形资产
本章要点
第8章负债与权益
8.1 营运资本
8.2 资本来源
8.3 债务资本
8.4 权益资本的类型
8.5 普通股
8.6 优先股
8.7 留存收益与股利
8.8 分配股利
8.9 债务资本与权益资本之间的平衡
8.10 债务比率
8.11 合并财务报表
本章要点
第9章现金流量表
9.1 经营活动产生的现金流量-间接法
9.2 折旧费用引起的调整
9.3 营运资本账户变化的调整
9.4 流动资产变化引起的调整
9.5 流动负债变化引起的调整
9.6 营运资本变化的净效应
9.7 经营活动调整小结
9.8 投资和筹资活动产生的现金流量
9.9 完成现金流量表
9.10 现金流量表的运用
本章要点
第10章财务报表分析
10.1 财务报表分析的局限性
10.2 审计
10.3 对业绩的全面计量
10.4 影响权益回报率的因素
10.5 资本利用情况的考核
10.6 绩效的其他计量措施
10.7 盈利能力评价
10.8 财务状况评价
10.9 杜邦分析
10.10 收益质量
10.11 《萨班斯-奥克斯利法案》
本章要点
第11章非营利组织的财务报表
11.1 非营利组织
11.2 使命和目标不同
11.3 净资产
11.4 收入、费用与投资
11.5 转账
11.6 与公司财务报表的相似之处
11.7 比率分析的局限性
本章要点
第12章国际财务报告准则
12.1 国际财务报告准则
本章要点
结束语

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Jingdong book

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