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內(nèi)容簡介

　　本書是參照普通高校會計類專業(yè)開設的“西方財務會計”課程的基本要求和內(nèi)容而編寫的，旨在介紹現(xiàn)代西方國家，主要是美國企業(yè)財務會計的基本理論、核算方法、報表編制及其在實務中的應用，以配合中國企業(yè)會計準則與國際進一步接軌和實施。本書用英語編寫，以適應日益頻繁的對外經(jīng)濟業(yè)務需求。本書適合于財經(jīng)類高等院校專業(yè)課教材，也可供具有一定英語基礎的會計人員自學參考。考慮到教學要求、教學效果和學生水準，本書在內(nèi)容和編寫方法上具有以下特點：1、重視現(xiàn)代會計基本理論、核算方法及其在實務中應用的一致性。2、反映現(xiàn)代會計新趨勢，簡要介紹某些經(jīng)濟業(yè)務的最新會計核算及報告的方法。3、貫徹“簡明扼要”和“執(zhí)簡馭繁”的編寫原則，以使全書內(nèi)容適中，教學相宜。4、精選習題，以培養(yǎng)學生分析解決會計實務問題的能力。5、本書附有英漢會計詞匯。教材中出現(xiàn)的專業(yè)詞匯和習語已習力予以收錄，以方便讀者查閱使用。

作者簡介

暫缺《西方財務會計》作者簡介

圖書目錄

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