定 價：20 元
叢書名：21世紀(jì)高校雙語教學(xué)叢書
- 作者：李春蘭
- 出版時間：2009/2/1
- ISBN：9787307068636
- 出 版 社：武漢大學(xué)出版社
- 中圖法分類：H31
- 頁碼：162
- 紙張：膠版紙
- 版次：1
- 開本：16K
本教材是一本會計(jì)專業(yè)知識的英語教科書。教材內(nèi)容涵蓋了會計(jì)工作的主要流程、基礎(chǔ)知識以及熱點(diǎn)問題。《基礎(chǔ)會計(jì)英語(英漢對照)》的編寫目的就是要使會計(jì)專業(yè)的學(xué)生通過學(xué)習(xí)既可以快速掌握英語會計(jì)專業(yè)術(shù)語、會計(jì)基本知識，又可以提高語言技能和實(shí)際的會計(jì)工作能力�！痘A(chǔ)會計(jì)英語(英漢對照)》分5個單元介紹了會計(jì)總論，會計(jì)要素與會計(jì)等式，會計(jì)科目與賬戶，復(fù)式記賬和賬戶分類�！痘A(chǔ)會計(jì)英語(英漢對照)》的特點(diǎn)具有實(shí)用性和先進(jìn)性。此外，在《基礎(chǔ)會計(jì)英語(英漢對照)》的后面還附有課文的參考譯文供學(xué)生和老師學(xué)習(xí)和使用。每個單元配有與內(nèi)容相關(guān)的圖表，有利于學(xué)生直觀地理解課文，掌握專業(yè)知識。
Part One The Main Contents of Accounting
Chapter Ⅰ General Introduction
Section One The Origin and Evolution of Accounting
Section Two Accounting and Accounting Information
Section Three Accounting Object and the Rules of Capital Movement
Section Four Accounting Functions and Purpose
Chapter Ⅱ Accounting Elements and Accounting Equation
Section One Accounting Elements
Section Two Accounting Equation
Chapter Ⅲ Accounting Subjects and Accounts
Section One Accounting Subjects
Section Two Accounts
Section Three Accounting Object， Accounting Elements and Accounting Subjects
Chapter Ⅳ Double Entry Bookkeeping
Section One Introduction to the Methods of Bookkeeping
section Two Debit-Credit Bookkeeping
Section Three Parallel Recording of General Ledger and Detail Ledger
Chapter Ⅴ Classification of Accounts
Section One The Meaning of Classifying Accounts
Section Two Account Classification According to the Economic Contents
Section Three Account Classification According to the Use and Structure
Part Two Translation
第一章 總論
第一節(jié) 會計(jì)的產(chǎn)生和發(fā)展
第二節(jié) 會計(jì)和會計(jì)信息
第三節(jié) 會計(jì)對象和資金運(yùn)動規(guī)律
第四節(jié) 會計(jì)職能和會計(jì)目的
第二章 會計(jì)要素與會計(jì)等式
第一節(jié) 會計(jì)要素
第二節(jié) 會計(jì)等式
第三章 會計(jì)科目與賬戶
第一節(jié) 會計(jì)科目
第二節(jié) 賬戶
第三節(jié) 會計(jì)對象、會計(jì)要素與會計(jì)科目
第四章 復(fù)式記賬
第一節(jié) 記賬方法概述
第二節(jié) 借貸記賬法
第三節(jié) 總分類賬戶與明細(xì)分類賬戶的平行登記
第五章 賬戶分類
第一節(jié) 賬戶分類的意義
第二節(jié) 賬戶按經(jīng)濟(jì)內(nèi)容分類
第三節(jié) 賬戶按用途和結(jié)構(gòu)分類
Part Three Appendix
附錄一 企業(yè)會計(jì)憑證，賬簿及報(bào)表
附錄二 Accounting Law of the Peoples Republic of China
附錄三 Idioms and Expressions
附錄四 中華人民共和國會計(jì)法
2. Single Entry Bookkeeping
Single entry bookkeeping records business transactions only in oneaccount and it does not report other related aspects. This method recordsthe capital receipts-payment transactions in two or more accounts. As toother business, it only records in one account or even does not record.Single entry bookkeeping is the essential part of the process in theevolution of accounting methods. It is also a common bookkeeping methodthat people have used. It adapts to the society dominated by NaturalEconomy, and can reflect and supervise the uncomplicated process ofeconomic activities. "The features of this method are as follows:
�。�1） It can only report one part of business transactions. It onlyrecords cash, the receipts payment of bank saving, and the closingbusiness of accounts receivables and accounts payables. And it does notreport any other transaction.
�。�2） It can only report one aspect of business transactions. Forexample, cash payment only reflects the decrease of cash, but does notreport expense, for it hasnt set up an expense account.
（3） The accounting setting is not complete, and it has no completeaccount system. There are only credit account, debit account, and cashaccount.
�。�4） It can not make a trial balancing. Because it does not report allbusiness transactions but several aspects, and not every trausaction recordis in balance, the accounting records of total transactions in a certainperiod can not make a trial balancing.
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