大学会计英语

《大学会计英语》是2011年7月1日 对外经贸大学出版社出版的图书，作垂汉答期者是陈庆柏，王景仙 。

• 书名 大学会计英语
• 又名 College English for Western Accounting
• 作者 陈庆柏 王景仙
• ISBN 9787811349177
• 类别 专业英语类

内容简介

　　《新世界商务英语系列教材:大学会计英语》是席极此征陈调白对外经济贸易大学出版社与对外经济贸易大学、东北财经大学、广东外语外贸大学、上海财经大学、上海对外贸易学价院等院校联手推出的一套面向不同层次、涵盖不同模块的商务英语系列立体化教材。

作者简介

　　陈庆柏:教授，1965年毕业于对外经济贸易大学外语系。1980-1981，1986年分别在美国斯坦福大学法学院和英国来自伦敦大学经济学院研修商法与世界经济，1993附除实板概片年曾以客座教授身份360百科在英国艾克斯讲学并进一步研修国际商法。

　　注以排酸动植意师胡易主要著作有:《英国商业诉讼》(美国旧金山翻译公司)、《外贸英语手册》(商务印书馆)、《金融英语阅读》、械古《英汉双解法律词典》、《金融函电与对话》、《英汉双解商业词典》、《商务英语对话》(世界图书出版公司)、《涉外法律英语》(法律出版社)、《外国银行法》、《国际贸易》(北京语言大学出版社)、《基础金融英语》(开明文教育音像出版社)和《证券英语》(机械工业出版社)。

图书目录

　来自　art One A Brief Introduction

　　U往杂分脸让院聚编由nit 1 Introducti360百科on

　　1.1 Basic Accounting Terms

　　1.2 Branches of Accounting

　　1.3 Purpose of Accounting Information.

　　1.4 Chief Personnel Involved in Accounting

　　1.5 Historical De你总极毛补旧存社岩velopment of Account刘染德叶受院鸡具讨临妒ing

　　Part Two Basics of Financial Accounting

　　Unit 2 Basis and Necessities of Financial Accounting

　　2.1 Definition of Financial Accounting

　　2.2 Financial Accounting Standards Board (FASB)

　　2.3 The Need for Financial Accounting

　　2.4 Accounting Basis

　　Unit 3 Lia跟束成带诉bilities of Acco丝车亲套木调远够数变untants and Accounting Equa放tion.

　　3.1 Liabilities of Accountants.

　　3.2 Accounting Equation (also known as Balance Sheet Equation找足常音结)

　　3.3 Classification of A般特树字让攻ssets and Liabili观测损住ties

　　Unit 4 Accounting Information and Its Users

　　4祖令派起增探西.1 Definition of Account含河轴题任并由停ing Information

　　4.2 Clas机sification of Acc达专波春入激六减根与各ounting Information

　　4.3 Chief Users of Accounting Information

　　Unit 5 Accounting Concepts或操读通结, Principle试硫时够晶s or Conventions

　　5.1 Accounting Concepts

　　5.2 Accounti散练ng Principle迫庆s

　　Unit 6 Financial Statemen事垂纪材官映ts

　　6.1 Definition of Financial Statements

　　6.2 Major Types of Financial Statements

　　Unit 7 Analysis of Financial Statements

　　7.1 The Need for Analyzing Financial Statements

　　7.2 The Ratios Used for Analyzing Financial Statements

　　Part Three Management Accounting

　　Unit 8 Fundamentals of Management Accounting

　　8.1 Definition of Management Accounting

　　8.2 Importance of Management Accounting

　　8.3 Distinctions between Management Accounting and Financial Accounting

　　8.4 Roles of Management Accountants

　　8.5 Major Factors Causing Changes in Management Accounting

　　8.6 Management Accounting in Service and Non-profit Organizations

　　Unit 9 Cost Accounting

　　9.1 Cost

　　9.2 Approaches to Costing Products or Services

　　9.3 Cost Accounting and Cost Accounting Systems

　　9.4 Break-Even Point and Break-Even Analysis

　　9.5 Cost-Volume-Profit (CVP) Analysis

　　Unit 10 Product Costing

　　10.1 Product Cost

　　10.2 Cost Allocation

　　10.3 Approaches to Allocation of Costs

　　Unit 11 Job and Process Costing Systems

　　11.1 Job Costing

　　11.2 Process Costing

　　11.3 Distinctions between Process Costing and Job Costing

　　Unit 12 Budgeting and Controlling

　　12.1 Budgeting

　　12.2 Controlling

　　Part Four Basics of U.S. Bank Accounting

　　Unit 13 Importance and Reasons for Accurate Accounting Records

　　13.1 Importance of Accurate Accounting Records

　　13.2 Reasons for Banks to Develop Accurate Accounting Information

　　Unit 14 Bank's Basic Accounting Records and Methods

　　14.1 Basic Accounting Records

　　14.2 Bank's Accounting Methods

　　Unit 15 Two Basic Bank Financial Statements

　　15.1 Statement of Condition

　　15.2 Income Statement

　　Unit 16 Performance Measurement Ratios

　　16.1 Return on Assets (ROA)

　　16.2 Return on Equity (ROE)

　　16.3 Capital Ratio

　　16.4 Earnings Per Share (EPS)

　　Unit 17 Impact of Financial Data

　　17.1 Impact on Stockholders

　　17.2 Impact on Regulators

　　17.3 Impact on Other Financial Institutions

　　17.4 Impact on Customers

　　17.5 Impact on Employees

　　Unit 18 Financial Planning of Banks

　　18.1 Budgeting

　　18.2 Monthly Variance Reports

　　18.3 Performance Measurements

　　18.4 Performance Standards

　　Unit 19 Cost Allocation and Pricing of Services

　　19.1 Functional Cost

　　19.2 Cost Allocation

　　19.3 Pricing

　　19.4 Payment of Fees

　　19.5 Account Analysis

　　19.6 Summary of Basic US Bank Accounting

　　Part Five Selected Extensive Reading

　　Materials on Western Accounting

　　1. The Sarbanes -- Oxley Act (S-O Act)-- The Newest American Accounting Law

　　2. Users of Financial Reports

　　3. The Liability of Accountants

　　4. Major Types of Accounting Specialists

　　5. Financial Misstatements

　　6. Henry W. Bloch: Overcoming Accountant's Block

　　7. A Cultural GAAP

　　8. Budgeting for Success

　　9. An Accounting GAAP

　　10. A New Credit Crunch

　　11. Bringing the Future into Play

　　12. Auditing Here, Consulting over There

　　13. Accounting -- or Lapdog? Here's How You'll Know

　　14. Accounting Standards America v the World

　　15. When Figures Lie-- A Comment on Accounting Rules

　　16. Types of Accounting Activities in the U.S.

　　Key to the Exercises in the Texts

　　Reference