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Jingdong book

帕尔格雷夫现代工商管理教程系列：会计实务（第2版）

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Jingdong book

帕尔格雷夫现代工商管理教程系列：会计实务（第2版）

Name: 帕尔格雷夫现代工商管理教程系列：会计实务（第2版）
Brand: Jingdong book
SKU: 3110072801
Price: 48.30 USD
Availability: OutOfStock

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Content Description

本书由OCR（Oxford，Cambridge和RSA）的首席考试官Margaret Nicholson教授所著的，本书在详细、深入介绍会计的基本概念、原理的基础上，提出了许多具有技巧性的方法，这是很多会计书籍避而不谈的一个重要问题，该教材受到了读者的广泛欢迎。
《会计实务》为完全意义上的开始者而编写，这些人以前没有相关知识和经验。它不仅是一本包含知识和信息的教科书，也是一本强调“干中学”的工作手册。有许多习题等你完成，并给出了答案。你不能仅仅通过阅读进行学习，你还必须实践会计方法和程序来获得必要的技能。你将发现本书包含很多例子来帮助你获得对每个章节的实际理解。每章结束时有一部分为“记忆要点”。这些将帮助你专注于主题。答案在本书的结尾部分给出，所有的习题都给出了答案。每章的前两道习题都被给予充分的注解。

Catalogue

致谢
介绍
第一章基础知识：资产、负债和所有者权益
第二章建立复式分类账
第三章销售和采购的复式记账
第四章退货的复式记账法
第五章费用的分类账
第六章结账
第七章试算平衡
第八章将账分成四类
第九章银行存款账户
第十章双栏现金账
第十一章三栏现金账和现金折扣
第十二章银行存款账
第十三章小额备用金账和小额备用金制度
第十四章银行存款余额调节表
第十五章商业票据——销货日记账
第十六章商业票据——进货日记账
第十七章商业票据——退货日记账
第十八章增值税
第十九章明细销货和购货日记账
第二十章交易和损益账户及资产负债表
第二十一章交易和损益账的深入
第二十二章固定资产折旧的计算
第二十三章折旧的复式记账方法
第二十四章坏账及坏账准备
第二十五章最终账户的调整：预付、预收以及递延账户
第二十六章交易账户、损益账户和资产负债表的调整
第二十七章日记账
第二十八章试算平衡表不能反映的差错
第二十九章统制账户
第三十章资本性和费用性支出及收入
第三十一章分类账余额调节
第三十二章工资和薪酬
第三十三章库存记录
第三十四章收支账户以及收入和费用账户
第三十五章实时平衡的分类账户
习题答案
词汇表

Book Abstract

第一章基础知识：资产、负债和所有者权益
创立企业
企业有许多类型。划分企业的一种较好的方式是根据企业的所有制形式。在所有的类型中最普遍的是业主制，即一个人拥有整个企业。业主制是最容易创立的企业形式，企业的所有者也被称为业主。业主拥有决策权，提供经营企业所需要的所有资金和资源并享有全部利润。企业的其他形式还包括合伙制、有限责任公司、股份有限公司和上市公司。
决定创立企业的人觉得他们能够提供有用的产品或服务并坚信他们能够从这些业务中挣钱。我们将仅关注业主制企业的会计问题，即个人以盈利为目的购买和销售商品。业主制企业的典型例子是：小零售店、农场、咖啡馆、理发店、水电安装服务公司、电工服务公司和小建筑公司。
记账
我们都需要考虑个人财务状况以确保我们能够按时偿债。有序的记账是正常经营任何企业的重要方面，否则将不可能知道企业是否成功。如果进行恰当的记账，就有可能在任何时候迅速地确定企业的财务状况。
记账或者会计是“保持企业财务记录”这一工作的名称，特殊的会计术语被用来描述这些事物。

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Jingdong book

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