定 价：29.8 元
丛书名：21世纪高等职业教育财经类规划教材财务会计类
- 作者：孙晓嫒
- 出版时间：2016/2/1
- ISBN：9787115416452
- 出 版 社：人民邮电出版社
- 中图法分类：H31
- 页码：194
- 纸张：胶版纸
- 版次：1
- 开本：16K
本书充分体现了高等职业教育的特色，理论内容以“必需、够用”为准则，注重培养学生的职业素养，突出了实用性。本书主要包括10个教学单元，每个单元均包含学习目标、正文、词汇以及课后练习4个部分。
1.10个单元的精美PPT课件和备课教案，方便教师授课教学
2.10个单元的模拟试卷，提高学生解决实际问题能力
3.教材提供10个单元的知识点分析及训练题，帮助学生随时检查学习效果
孙晓媛，淄博职业学院会计系专职教师。教授课程包括：基础会计、管理会计、会计电算化、会计英语、初级会计实务；***核心期刊论文4篇，省级期刊论文9篇，参与省级课题4项、院级课题2项，主编教材2本。
Unit 1 Introduction of Accounting 1
1．1 The Role of Accounting in Business 1
1．1．1 The Nature and Function of
Accounting 2
1．1．2 The Division of Accounting 3
1．2 Accounting Ethics 5
Important Words and Special Terms 6
Exercise 7
Unit 2 Some of Generally Accepted
Accounting Principles 8
2．1 The Monetary Convention 9
2．2 Accrual Basis of Accounting 9
2．2．1 The Cash Basis of
Accounting 10
2．2．2 The Accrual Basis of Accounting 10
2．3 Going Concern 10
2．4 Matching Principle and Revenue
Recognition 11
Important Words and Special Terms 11
Exercise 13
Unit 3 Accounting Equation and
Double-Entry system 15
3．1 Accounting equation 15
3．2 Accounting elements 15
3．3 Accounting elements in the accounting equation 17
3．4 T account 18
3．5 Double-entry System 18
Important Words and Special Terms 18
Exercise 19
Unit 4 Accounting Cycle 21
4．1 Identify transactions to be recorded 21
4．2 Journalizing 30
4．3 Posting from Journal to
Ledger 35
4．4 Preparing Unadjusted Trial Balance 38
5．4．1 Accounting Basis 39
5．4．2 Adjusting entries 39
4．5 The Adjusted Trial Balance 45
4．6 Closing 50
Important Words and Special Terms 54
Exercises 55
Unit 5 Assets 60
5．1 Current Asset 61
5．1．1 Cash 61
5．1．2 Account Receivable 62
5．1．3 Inventory 65
5．2 Fixed Assets 67
5．2．1 Measuring the cost of Property， Plant and Equipment 67
5．2．2 Depreciable 67
5．3 Intangible Assets 70
Important Words and Special Terms 70
Exercises 71
Unit 6 Liabilities 74
6．1 Current liabilities 74
6．1．1 Short –term Bills(notes) and
Accounts payable 75
6．1．2 Accrued expenses 75
6．1．3 Unearned revenues 76
6．1．4 Current maturities of Long-term debts 76
6．1．5 Contingent liabilities 76
7．2 Long-term liabilities 76
6．2．1 Long-term loans payable 76
6．2．2 Long-term accounts payable 77
6．2．3 Bonds (debenture) payable 77
Important Words and Special Terms 79
Exercises 79
Unit 7 Owner’s equity 81
7．1 Paid-up capital 82
7．1．1 Ordinary shares
（common stock） 82
7．1．2 Preference shares
(preferred stock) 83
7．2 Retained profits are earned from
the customers 83
Important Words and Special Terms 84
Exercises 84
Unit 8Revenue，expense，profit 90
8．1 revenue
8．1．1 The concept of revenue
8．1．2 The characteristics of the revenue．
8．1．3 TRADE AND CASH DISCOUNTS
8．1．4 SALES FOR CASH．
8．1．5 SALES ON CREDIT．
8．2 expense
8．2．1 The concept of expense
8．2．2 The characteristics of the expense
8．2．3 The classification of expense
8．3 profit
8．3．1 The concept of profit
8．3．2 The composition of profit
8．3．3 The formation of the profits
8．3．4 Accounting content of profit
distribution
Exercises
Unit 9 Balance Sheet，Income Statement and cash flows Statement 86
9．1 Balance Sheet 86
9．1．1 Purpose of Balance Sheet 86
9．1．2 Format of Balance Sheet 87
9．1．3 Advantages and Limitation
of the Balance Sheet 91
9．2 Income statement 92
9．2．1 The function of income statement 92
9．2．2 Single-step Income
Statement 93
9．2．3 Multiple-step Income Statement 95
Important Words and Special Terms 97
9．3 The Role of Cash Flow Statement 99
9．3．1 Meaning of “Cash Flows” 99
9．3．2 Importance of Cash Flow
Statement 100
9．4 Categories of Cash Flow 101
9．4．1 Operating Activities 101
9．4．2 Investing Activities 104
9．4．3 Financing Activities 105
94．5 Direct and Indirect
Exercises
Unit 10 Financial statement analysis
10．1 Debt paying ability analysis
10．1．1 Short-term debt paying ability index
10．1．2 Long-term solvency indicators
10．2 Operation capability index
analysis
10．2．1 The current assets turnover
situation
10．2．2 Fixed assets turnover
10．2．3 The total asset turnover
10．3 Profitability analysis
10．4 case analysis
Exercises 112
Appendix I 参考答案 117
Appendix II 课文参考译文 127
第1单元 会计概论 127
第2单元 公认会计原则 130
第3单元 会计等式和复式记账 132
第4单元 会计循环 139
第5单元 资产 158
第6单元 负债 166
第7单元 所有者权益 170
第8单元 收入费用和利润
第9单元 资产负债表和损益表、现金流量表 172
第10单元 财务报表分析 181
参考文献 192
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