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Jingdong book

会计专业英语（第4版）

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Jingdong book

会计专业英语（第4版）

Name: 会计专业英语（第4版）
Brand: Jingdong book
SKU: 3104082831
Price: 27.04 USD
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《会计专业英语（第4版）》第二版和第三版自1993年和2000年问世以来，已经分别印刷了16次和18次，这次修订主要是在体系上作了整理，将列在第三版第一部分中的课文参考译文移至第二部分，将原来列在第三版第二部分中的增补练习题移至第一部分，而只把答案留在第二部分。这样做，是应读者们的要求。同时，我们对一些课文的内容进行了更新，以反映最近的发展。

Catalogue

PART ONE 第一部分
LESSONS AND READING MATERIALS课文及阅读材料
1.Accounting：An Information System 会计：一个信息系统
Generally Accepted Accounting Principles 公认会计原则
2.Assets Section of Balance Sheet 资产负债表的资产部分
Fields of Accounting Activity 会计活动的领域
3.Liabilities and Owne 'Equity Section of Balance Sheet资产负债表的负债与业主权益部分
The Statement of Owne 'Equity 业主权益表
4.Income Statement 收益表
Working Capital and Short-Term Liquidity Analysis 营运资本与短期偿债能力分析
5.Ledger Accounts 分类账户
The Forms of Accounts 账户的格式
6.Journals 日记账
Steps in the Accounting Cycle 会计循环中的各个步骤
7.An Illustration 实例
Steps in a Merchandise Tra action 商品交易中的各个步骤
8.Adjusting Procedures 调整程序
Accrual Basis Accounting"and Cash Basis Accounting 权责发生制会计与收付实现制会计
9.A Worksheet 工作底表
The Trial Balance 试算平衡表
10.Closing Procedures 结账程序
Automated Data Processing 自动化数据处理
11.Cash Control 现金控制
The Nature of Internal Control 内部控制的性质
12.A Bank Reconciliation 银行往来调节表
The Bank Statement 银行对账单
13.Voucher System 应付凭单制
Internal Control in Other Areas 其他领域的内部控制
14.Losses ftom Uncollectible Accounts 坏账损失
Trade Receivables and Payables 应收款及应付款
15.Promissory Notes 本票
Notes and Interest in Financial Statements 票据及利息在财务报表中的列示
16.Inventory Measurement 存货计量
Estimating Inventories 存货估计
17.Long-Term Assets 长期资产
Intangible Assets 无形资产
18.Depreciation Methods 折旧方法
Control of Fixed Assets 固定资产的控制
19.Payroll Accounting 工薪会计
Payment to Employees 工薪的支付
20.Bonds Payable 应付公司债
Capital Structure 资本结构
21.Partne hip Accounting 合伙会计
Characteristics of a Partne hip 合伙企业的特征
22.Corporation Accounting：Capital Stock 股份公司会计：股本
Characteristics of Corporatio 股份公司的特征
23.Corporation Accounting：Retained Earnings 股份公司会计：留存收益
Earnings per share 每股收益额
24.The Statement of Cash Flows 现金流量表
Analysis of Operating Performance 经营业绩的分析
25.Foreign Currency Tra actio 外币交易
Exchange Rate 汇率
26.Tra lation of Foreign Currency Financial Statements 外币财务报表折算
Facto Indicating the Appropriation of Functional Currency 功能货币的适用指标
27.Corporate Acquisition and Co olidated FinanciaI Statements公司并购与合并财务报表
Accounting for Investments 投资会计
28.Accounting for Manufacturing Operatio 制造业会计
End-of-period Procedures for a Manufacturing Firm 制造业企业期终决算程序
29.Cost Accounting 成本会计
Cost Accounting Systems and Financial Statements 成本会计系统与财务报表
30.Job Order Costing 分批成本计算
Variable，Fixed，Semivariable Costs 变动成本、固定成本、半变动成太
31.Process Costing 分步成本计算
Cost Allocatio for Joint Products and By-products 联产品和副产品的成本摊配
32.Standard Costs标准成本
Relevant Costs for Decision Making 决策的相关成本
33.Cost-Volume-Profit Analysis 本-量-利分析
Budget Preparation 预算编制
34.Respo ibility Accounting 责任会计
Capital Budgeting 资本预算

PART TWO 第二部分
Section One Reference Ve io for Lesso 一、课文参考译文
Section Two Reference Ve io for Reading Materials二、阅读材料参考译文
Section Three A we to Exercises三、练习题答案
Ⅰ.A we to Questio
Ⅱ.and Ⅲ.A we to Matching and True-False

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