标题：大学会计英语
图书信息
出版社: 对外经贸大学出版社; 第1版 (2011年7月1日)
外文书名: College English for Western Accounting
丛书名: 新世界商务英语系列教材
平装: 237页
正文语种: 英语
开本: 16
ISBN: 9787811349177
条形码: 9787811349177
尺寸: 22.6 x 18 x 1.2 cm
重量: 340 g
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伦敦大学经济学院研修商法与世界经济。1993年曾以客座教授身份在英国艾克斯讲学并进一步研修国际商法。
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》、《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）。
内容简介
《大学会计英语》共分五个部分：第一部分为基本会计术语；第二部分财务会计；第三部分管理会计；第四部分为银行会计。第五部分是用来与第一、二、三、四部分进行互动的与会计学有密切联系的供学生课外阅读的材料。
目录
art One A Brief Introduction
Unit 1 Introduction
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 Development of Accounting
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 Liabilities of Accountants and Accounting Equation.
3.1 Liabilities of Accountants.
3.2 Accounting Equation （also known as Balance Sheet Equation）
3.3 Classification of Assets and Liabilities
Unit 4 Accounting Information and Its Users
4.1 Definition of Accounting Information
4.2 Classification of Accounting Information
4.3 Chief Users of Accounting Information
Unit 5 Accounting Concepts, Principles or Conventions
5.1 Accounting Concepts
5.2 Accounting Principles
Unit 6 Financial Statements
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