西方財(cái)務(wù)會(huì)計(jì)

定　價(jià)：￥35.00

作　者：	曹惠民，呂光智主編
出版社：	立信會(huì)計(jì)出版社
叢編項(xiàng)：
標(biāo)　簽：	財(cái)務(wù)會(huì)計(jì)

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ISBN：	9787542904379	出版時(shí)間：	2002-07-01	包裝：	膠版紙
開(kāi)本：	26cm	頁(yè)數(shù)：	256	字?jǐn)?shù)：

內(nèi)容簡(jiǎn)介

　　本書(shū)是參照普通高校會(huì)計(jì)類(lèi)專(zhuān)業(yè)開(kāi)設(shè)的“西方財(cái)務(wù)會(huì)計(jì)”課程的基本要求和內(nèi)容而編寫(xiě)的，旨在介紹現(xiàn)代西方國(guó)家，主要是美國(guó)企業(yè)財(cái)務(wù)會(huì)計(jì)的基本理論、核算方法、報(bào)表編制及其在實(shí)務(wù)中的應(yīng)用，以配合中國(guó)企業(yè)會(huì)計(jì)準(zhǔn)則與國(guó)際進(jìn)一步接軌和實(shí)施。本書(shū)用英語(yǔ)編寫(xiě)，以適應(yīng)日益頻繁的對(duì)外經(jīng)濟(jì)業(yè)務(wù)需求。本書(shū)適合于財(cái)經(jīng)類(lèi)高等院校專(zhuān)業(yè)課教材，也可供具有一定英語(yǔ)基礎(chǔ)的會(huì)計(jì)人員自學(xué)參考。考慮到教學(xué)要求、教學(xué)效果和學(xué)生水準(zhǔn)，本書(shū)在內(nèi)容和編寫(xiě)方法上具有以下特點(diǎn)：1、重視現(xiàn)代會(huì)計(jì)基本理論、核算方法及其在實(shí)務(wù)中應(yīng)用的一致性。2、反映現(xiàn)代會(huì)計(jì)新趨勢(shì)，簡(jiǎn)要介紹某些經(jīng)濟(jì)業(yè)務(wù)的最新會(huì)計(jì)核算及報(bào)告的方法。3、貫徹“簡(jiǎn)明扼要”和“執(zhí)簡(jiǎn)馭繁”的編寫(xiě)原則，以使全書(shū)內(nèi)容適中，教學(xué)相宜。4、精選習(xí)題，以培養(yǎng)學(xué)生分析解決會(huì)計(jì)實(shí)務(wù)問(wèn)題的能力。5、本書(shū)附有英漢會(huì)計(jì)詞匯。教材中出現(xiàn)的專(zhuān)業(yè)詞匯和習(xí)語(yǔ)已習(xí)力予以收錄，以方便讀者查閱使用。

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圖書(shū)目錄

Chapter1CHARACTERISTICSANDBASICPRINCIPLESOF
ACCOUNTING
1.1ACCOUNTING
1.2COMPARISONBETWEENFINANCIALANDMANAGEMENT
ACCOUNTING
1.3THEWORKOFACCOUNTANTS
1.4GENERALLYACCEPTEDACCOUNTINGPRINCIPLES
1.5ASSUMPTIONS
1.6ASSETS,LIABILITIES,ANDOWNER'SEQUITY
1.7THEBASICACCOUNTINGEQUATION
1.8TRANSACTIONS
Chapter2THEACCOUNTINGCYCLE
2.1THEACCOUNT
2.2THERULESOFDEBITANDCREDIT
2.3NORMALBALANCESOFACCOUNTS
2.4PERMANENTANDTEMPORARYACCOUNTS
2.5JOURNALIZINGANDPOSTING
2.6ILLUSTRATIONSOFJOURNALIZINGANDPOSTING
2.7THETRIALBALANCE
2.8ACCRUALACCOUNTINGANDTIMINGOFREVENUEANDEXPENSE
2.9ADJUSTINGENTRIES
2.10ASSET/EXPENSEADJUSTMENTS
2.11LIABILITY/REVENUEADJUSTMENTS
2.12LIABILITY/EXPENSEADJUSTMENTS
2.13ASSET/REVENUEADJUSTMENTS
2.14JOURNALIZINGANDPOSTINGADJUSTINGENTRIES
2.15THEADJUSTEDTRIALBALANCE
2.16FINANCIALSTATEMENTSFROMADJUSTEDTRIALBALANCE
2.17THEWORKSHEET
2.18CLOSINGENTRIES
2.19POST-CLOSINGTRIALBALANCE
2.20REVERSINGENTRIES--ANOPTIONALSTEP
2.21SUMMARYOFTHEACCOUNTINGCYCLE
2.22CLASSIFIEDFINANCIALSTATEMENTS
Chapter3ACCOUNTINGFORMERCHANDISINGFIRMS
3.1MERCHANDISINGFIRMS
3.2ACCOUNTINGFORTHESALEOFMERCHANDISE
3.3ACCOUNTINGFORTHECOSTOFGOODSSOLD
3.4THEWORKSHEETFORAMERCHANDISINGFIRM
3.5FINANCIALSTATEMENTS
3.6SUMMARYOFMERCHANDISINGENTRIES
Chapter4SPECIALJOURNALS
4.1INTRODUCTION
4.2SALESJOURNAL
4.3SPECIALLEDGERS(SubsidiaryLedger)
4.4SALESRETURNS
4.5TYPESOFLEDGERACCOUNTFORMS
4.6TRADEDISCOUNTS
4.7PURCHASESJOURNAL
4.8SUBSIDIARYACCOUNTSPAYABLELEDGER
4.9RETURNOFMERCHANDISE
4.10CASHRECEIPTSJOURNAL
4.11CASHDISBURSEMENTSJOURNAL
4.12DISCOUNTS
4.13COMBINATIONCASHJOURNAL
Chapter5CASHANDITSCONTROL
5.1INTRODUCTION
5.2DEFINITIONOFCASH
5.3CONTROLLINGCASHRECEIPTS
5.4CONTROLLINGCASHDISBURSEMENTS
5.5THEBANKRECONCILIATION
5.6PETTYCASH
5.7CASHSHORTANDOVER
Chapter6ACCOUNTSRECEIVABLE
6.1INTRODUCTION
6.2ACCOUNTSRECEIVABLEAREREPORTEDATREALIZABLEVALUE
6.3THEWAYOFALLOWANCEFORUNCOLLECTIBLEACCOUNTS
6.4THEWAYOFDISPOSINGBADDEBTS
6.5NOTESRECEIVABLE
6.6ACCOUNTINGFORNOTESRECEIVABLE
6.7DISCOUNTINGNOTESRECEIVABLE
6.8SELLINGNOTESRECEIVABLECREATESCONTINGENT
LIABILITIES
Chapter7SHORT-TERMINVESTMENTS
7.1INTRODUCTION
7.2ACCOUNTINGFORSHORT-TERMINVESTMENTS
7.3VALUATIONOFLCM
Chapter8INVETORIES
8.1INTRODUCTION
8.2PERIODSINVENTORYSYSTEMVERSUSPERPETUALINVENTORY
SYSTEM
8.3INVENTORYVALUATIONANDTHEMEASUREMENTOFINCOME
8.4PRICINGTHEINVENTORY
8.5INVENTORYVALUATIONMETHODS
8.6LOWEROFCOSTORMARKETVALUATION(LCM)
8.7RECORDINGDECLINEININVENTORYVALUE
8.8CONSISTENCYINTHEVALUATIONOFINVENTORY
Chapter9PLANTASSETS,NATURALRESOURCESAND
INTANGIBLEASSETS
9.1PLANTASSETS
9.2INITIALASSETCOST
9.3REVENUEANDCAPITALEXPENDITURES
9.4SALEANDEXCHANGEOFDEPRECIABLEASSETS
9.5NATURALRESOURCES
9.6INTANGIBLESASSETS
9.7PLANTANDEQUIPMENTCOSTALLOCATION
9.8JOURNALENTRYFORDEPRECIATION
9.9DEPRECIATIONMETHODS
9.10REVISINGDEPRECIATIONRATES
9.11NATURALRESOURCECOSTALLOCATION
9.12INTANGIBLEASSETCOSTAMORTIZATION
Chapter10CURRENTLIABILITIES
10.1INTRODUCTION
10.2NOTESPAYABLE
10.3PAYROLL
Chapter11CORPORATION:ORGANIZATIONAND
STOCKHOLDERS'EQUITY
11.1INTRODUCTION
11.2ADVANTAGESOFTHECORPORATEFORMOFORGANIZATION
11.3DISADVANTAGESOFTHECORPORATEFORMOF
ORGANIZATION
11.4FORMATIONOFACORPORATION
Chapter12CORPORATION:OPERATION,DIVIDENDSAND
EARNINGSPERSHARE
12.1OPERATIONATAPROFITORLOSS
12.2DIVIDENDS
12.3BOOKVALUEOFSTOCK
12.4EARNINGSPERSHARE
Chapter13LONG-TERMLIABILITIES(BONDSPAYABLE)
13.1INTRODUCTION
13.2TYPESOFBONDSISSUEDBYCORPORATIONS
13.3ACCOUNTINGFORTERMBONDS
13.4STRAIGHT-LINEMETHODOFAMORTIZATION
13.5BONDDISCOUNTANDPREMIUMINTHEBALANCESHEET
Chapter14LONG-TERMINVESTMENTANDCONSOLIDATED
FINANCIALSTATEMENTS
14.1LONG-TERMINVESTMENTSINBONDS
14.2LONG-TERMiNVESTMENTSINSTOCK
14.3CONSOLIDATEDFINANCIALSTATEMENTS
Chapter15STATEMENTOFCASHFLOWS
15.1PURPOSEOFTHESTATEMENTOFCASHFLOWS
15.2CLASSIFICATIONOFCASHFLOWS
15.3FORMATOFSTATEMENTOFCASHFLOWS
15.4PREPARATIONOFTHESTATEMENT
15.5SUMMARYOFCONVERSIONTOCASHPROVIDEDBY
OPERATIONS
REFERENCEBOOKS
AppendixANENGLISH-CHINESEGLOSSARYOFACCOUNTING