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会计与财务管理专业英语 定 价:¥37 中 教 价:¥28.49 (7.70折) 库 存 数: 0 丛 书 名:中国科学院规划教材·会计学及财务
会计与财务管理专业英语涵盖了会计和财务管理的有关内容,分为两个部分,共27章
第一部分是会计专题,分基础会计和财务会计两个单元,共16章.基础会计单元依次介绍了会计等式、会计循环、报表介绍;财务会计单元依次介绍了资产、负债、所有者权益、收入、费用和财务报表.第二部分是财务管理专题,共11章,依次介绍了时间价值、利率、融资、投资、营运资金、利润分配和报表分析.每一章后面都附有词汇表和补充知识.
适读人群 :会计与财务管理专业英语不仅适合高等院校管理学专业的本科生专业基础课教学使用,而且适合于会计学和财务管理专业本科生的专业课教学.
丛书总序前言
PART1 ACCOUNTING UNIT1 BAsicAc outing ChApter1 IntroductiontoAc ounting 2 1.1 DefinitionofAc ounting 2 1.2 Profes ionofAc ounting 2 1.3 TypesofAc ountingInformAtion 4 1.4 FinAnciAlAc ountingMeAsurementBAses 4 MoreKnowledge 7 ChApter2 TheStructureAndChArtofAc ounts 11 2.1 Ac ountTitle 11 2.2 TheStructureofAc ounts 15 MoreKnowledge 17 ChApter3 TheAc tingEquAtionAndDoubleEntryBookke ping 18 3.1 Ac ountinments 18 gElenuo 3.2 TheAc ountingEquAtion 19 3.3 DoubleEntry 22 ChApter4 Ac ountingCycle(Ⅰ) 25 4.1 TheJournAlAndJournAlizingTrAnsActions 25 4.2 TheLedgerAndPostingTrAnsActions 28 4.3 PrepAringATriAlBAlAnce 32 ChApter5 Ac ountingCycle(Ⅱ) 38 5.1 TimePeriodPrincipleAndtheNe dforAdjustments 38 5.2 Ac ruAlVersusCAshBAsisofAc ounting 38 5.3 PrepAreAdjustingEntries 39 5.4 TheAdjustedTriAlBAlAnceAndPrepArAtionofFinAnciAlStAtements 43 5.5 TheWorkshe t 46 5.6 ClosingEntries 49 5.7 ThePostGclosingTriAlBAlAnce 51 5.8 TheStepsintheAc ountingCycle 52 ChApter6 BAsicFinAnciAlStAtements 60 6.1 StAtementofProfitorLos AndComprehensiveIncome 60 6.2 StAtementofChAngesinOwners Equity 61 6.3 StAtementofFinAnciAlPosition 61 6.4 StAtementofCAshFlows 63UNIT2 FinAnciAlAc ounting ChApter7 CAsh 67 7.1 NAturesofCAsh 67 7.2 ControlofCAsh 68 7.3 BAnkReconciliAtion 71 ChApter8 Ac ountsReceivAble 77 8.1 NAtureofAc ountsReceivAble 77 8.2 SAlesDiscounts 77 8.3 SAlesReturns 78 8.4 Ac ountingforBAdDebtExpense 78 ChApter9 Inventory 85 9.1 NAtureofInventory 85 9.2 PerpetuAlAndPeriodicInventorySystems 86 9.3 InventoryCostFlow Methods 86 ChApter10 FixedAs ets 91 10.1 DefinitionofFixedAs ets 91 10.2 AcquisitionofFixedAs ets 91 10.3 DepreciAtionofFixedAs ets 91 10.4 DisposAlofFixedAs ets 95 ChApter11 IntAngibleAs ets 98 11.1 DefinitionofIntAngibleAs ets 98 11.2 VAriousIntAngibleAs ets 98 11.3 AcquisitionofIntAngibleAs ets 99 11.4 AmortizAtionofIntAngibleAs ets 100 ChApter12 LiAbilities 102 12.1 DefinitionofLiAbilities 102 12.2 ClAs ificAtionofLiAbilities 102 12.3 DeterminAbleLiAbilities 102 ChApter13 Owners Equity 119 13.1 FormsofBusines OrgAnizAtion 119 13.2 SoleProprietorshipsAndPArtnershipsAc ounting 120 13.3 CorporAtionAc ounting 131 ChApter14 IncomeAndExpenses 142 14.1 ContentsofIncome 142 14.2 Ac ountingforRevenue 142 14.3 Ac ountingforExpenses 144 ChApter15 FinAnciAlStAtements(Ⅰ) 147 15.1 StAtementofFinAnciAlPosition 147 15.2 StAtementofProfitorLos AndOtherComprehensiveIncome 158 ChApter16 FinAnciAlStAtements(Ⅱ) 170 16.1 StAtementofCAshFlows 170 16.2 TheStAtementofChAngesinEquity 178 PART2 FINANCE ChApter17 OverviewofFinAnce 182 17.1 TheMAinContentofFinAnciAlMAnAgement 182 17.2 TArgetsofFinAnciAlMAnAgement 185 17.3 TheMAjorTAsksoftheFinAnciAlMAnAger 187 ChApter18 TimeVAlueofMoney 190 18.1 RelAtionshiptothePAymentDecision 190 18.2 FutureVAlueAndPresentVAlueofSingleAmount 190 18.3 FutureAndPresentVAlueofAnnuity 192 18.4 DeterminingofAnnuityVAlue 195 ChApter19 InterestRAtes 197 19.1 HistoricAlInterestRAtes 197 19.2 ReAsonsforInterestRAteChAnges 198 19.3 InterestRAtesQuotes 199 19.4 ConvertingAnAPRtoAnEAR 199 19.5 InflAtionAndReAlVersusNominAlRAtes 199 19.6 RiskAndTAxes 200 19.7 MArketInterestRAtesModel 200 ChApter20 DebtFinAncing 202 20.1 ShortGtermDebtFinAncing 202 20.2 LongGtermDebtFinAncing 203 ChApter21 EquityFinAning 207 21.1 TheConceptsofEqcuityFinAncing 207 21.2 TheAdvAntAgesAndDisAdvAntAges 207 21.3 FActorsConsideredforChoosingAMethodofFinAncing 208 21.4 SourcesofEquityFinAncing 208 21.5 MethodsofEquityFinAncing 209ChApter22 CApitAlBudgeting(Ⅰ) 212 22.1 ImportAnceofCApitAlBudgeting 212 22.2 Proces AndPrinciplesofCApitAlBudgeting 212 22.3 IncrementAlCAshFlowsofProject 213 MoreKnowledge 215 ChApter23 CApitAlBudgeting(Ⅱ) 216 23.1 CApitAlBudgetingDecisionCriteriA 216 23.2 PAybAckPeriod(PP) 216 23.3 NetPresentVAlue(NPV) 217 23.4 ItrAAeoeun( 217 nenlRtfRtrIRR)ChApter24 WorkingCApitAlMAnAgement 219 24.1 WorkingCApitAlTerminology 219 24.2 CAshMAnAgement 220 24.3 Ac ountsReceivAbleMAnAgement 221 24.4 InventoryMAnAgement 222 MoreKnowledge 225 ChApter25 DistributionofProfits 227 25.1 TheBAsicTheoryofDividendPolicy 227 25.2 DividendTheory 228 25.3 FActorsInfluencingtheDividendDecision 230 25.4 DividendPolicy 232 MoreKnowledge 235 ChApter26 FinAnciAlPlAnning 237 26.1 TheObjectiveofFinAnciAlPlAnning 237 26.2 TheBenefitsofFinAnciAlPlAnning 237 26.3 ImportAntElementsinFinAnciAlPlAnning 238 26.4 TheFinAnciAlPlAnningModel 239 26.5 LinksBetwe nLongGtermAndShortGtermFinAncingDecisions 240 MoreKnowledge 245 ChApter27 AnAlyzingFinAnciAlStAtements 246 27.1 TheBroAdCAtegoriesofRAtios 246 27.2 ProfitAbilityAndReturnonCApitAl 249 27.3 Liquidity,GeAring/LeverAgeAndWorkingCApitAl 250 27.4 Ef iciencyRAtios:ControlofReceivAblesAndInventories 253 27.5 ShAreholders InvestmentRAtios 255
PART 1
ACCOUNTING UNIT1 BAsicAc ounting ChApter1 IntroductiontoAcounting 1. 1 Definition of Accounting AcountingisoftendescribedAsAserviceActivity.ItsfunctionistoprovidequAntitAtive informAtion,primArily finAnciAlin nAture,About economic entities.The scope of Ac ounting includes first identifying economic events,then meAsuring,recording, summArizing,AndreportingtheinformAtiontousers.Ac ountingcoversAsignificAntlybroAderscopeofActivitiesthAnbookke ping. TheprimAryusersAreinvestorsAnd mAnAgers,butcreditors,government,lAbour unions,AndthegenerAlpublicAlsouseAc ountinginformAtion.FinAnciAlstAtementsreport Ac ountinginformAtionthAtprovidesAnswersto questionsAboutresources,eArningprospects,expectedcAshcol ections,expensestobeincur ed,debtGpAyingAbility,tAx col ection,AndnegotiAtingwAgeAgre ments. 1. 2 Profession of Accounting ThedemAndforAc ountingserviceshAsincreAsedwiththeincreAseinnumber,size Andcomplexityofbusines es.InAddition,newlAwsAndregulAtionshAveAlsocreAtedAn increAseddemAndforAc ounting. YoumAywonderwhetherthereArecAre ropportunitiesinAc ounting.TheAnsweris yes.Employmentopportunitiesintheprofes ionofAc ountAncyAreexpectedtocontinueto growAndexpAnd.InAreportprepAredbytheU.S.DepArtmentofLAbor,theAc ountingprofes ionisprojectedtoincreAseby39.8% betwe nthelAte1980sAndtheyeAr2000. AcountAntsAreengAgedineither (1)privAteAcountingor (2)publicAcounting. AcountAntsemployedbyAbusines firm orAnotGforGprofitorgAnizAtionAresAidtobe engAgedinprivAteAcounting.AcountAntsAndtheirstAf whoprovideservicesonAfe bAsisAresAidtobeengAgedinpublicAc ounting. ExperienceinprivAteAndpublicAc ountinghAslong be nrecognizedAsexcel ent trAiningfortopmAnAgementpositions.MAnypositionsinindustry,AndinstAteAndfederAl AgenciesAreheldbyindividuAlswitheducAtionAndexperienceinAc ounting. 1.PrivAteAcounting ThescopeofActivitiesAnd dutiesofprivAteAcountAntsvAries widely.IfprivAte AcountAntsAreemployedbyA mAnufActuringfirmthey mAybecAl edindustriAlorcost AcountAnts.ThechiefAcountAntinAbusines mAybecAl edthecontrol er.VAriousstAte AndfederAlAgenciesAndothernotGforGprofitAgenciesAlsoemployAc ountAnts. 2.PublicAc ounting InpublicAc ounting,AnAc ountAntmAyprActiceAsAnindividuAlorAsAmemberofA publicAc ountingfirm.PublicAc ountAntswhohAvemetAstAteseducAtion,experience, AndexAminAtionrequirementsmAybecomeCertifiedPublicAc ountAnts(CPAs). TherequirementsforobtAiningACPAcertificAtedif erAmongthevAriousstAtes.Al stAtesrequireAcol egeeducAtioninAc ounting,AndmoststAtesnowrequire150semester hoursofcol egecredit.InAddition,AcAndidAtemustpAs AtwoGdAyexAminAtionprepAred bytheAmericAnInstituteofCertifiedPublicAc ountAnts (AICPA).Howdif icultisthe CPAexAminAtion? ApproximAtely30% ofthecAndidAtespAs eAchofthefourpArtsofthe CPAexAminAtion.Only10%to20% pAs theentireexAminAtionAtonetime. 3.SpeciAlizedAc ountingFields You mAythinkthAtAl Ac ountingisthesAme.However,you wil findseverAl speciAlizedfieldsofAc ountinginprActice.ThetwomostcommonArefinAnciAlAc ountingAnd mAnAgeriAl Ac ounting. Other fields include cost Ac ounting, environmentAl Ac ounting,internAtionAlAc ounting,notGforGprofitAc ounting,AndsociAlAc ounting. FinAnciAlAc ountingisprimArilyconcerned withtherecordingAndreportingof economicdAtAAndActivitiesforAnentity.AlthoughsuchreportsprovideusefulinformAtion formAnAgers,theyAretheprincipAlreportsforowners,creditors,governmentAlAgencies, Andthepublic.FinAnciAlAc ountAntsfol ow generAl yAc eptedAc ountingprinciples (GAAP)inprepAringreportsforstockholdersAndtheinvestingpublic.Theseprinciples ensurethAtreportsfordif erentcompAniescAnbecompAred.ForexAmple,theAbilityto compArefinAnciAlreportsises entiAlforAninvestorwhoisdeciding whichcompAnyto invest. MAnAgeriAlAc ounting,oftencAl ed mAnAgementAc ounting,usesbothfinAnciAl Ac ountingAndestimAteddAtAtothe mAnAgementinrunningdAyGtoGdAyoperAtionsAnd plAnningfutureoperAtions.MAnAgeriAlAc ountingcAnprovidemAnAgerswithrelevAntAnd timelyinformAtionAndreports.UnlikefinAnciAlAc ountAnts,mAnAgementAc ountAntsAre notrestrictedto using generAl yAc epted Ac ounting principles.InsteAd,mAnAgement Ac ountAntsusethebAsicprincipleofgAtheringAndreportinginformAtionthAtisusefulto mAnAgement.Thus,mAnAgeriAlreportscAnwidelyof erinformAtionAndcontent MAnAgementAc ountAntsAreoftenconcernedwithidentifyingAlternAtiveActio.nsAnd prepAringreportsofevAluAtingtheimpActofeAchAlternAtive.ForexAmple,thepresident ofAcompAnymightrequestAnAnAlysisofAlternAtiveplAnsforfinAncingtheconstructionof Anewof icebuilding. 1. 3 Types of Accounting InformAtion ThetermsfinAnciAlAc ounting,mAnAgementAc ountingAndtAxAc ountingAreoften usedindescribingthre typesofAc ountinginformAtionthAtAre widelyusedinthe busines community. 1)FinAnciAlAc ounting FinAnciAl Ac ounting refers to informAtion describing the finAnciAl resources, obligAtionsAndActivitiesofAneconomicentity,eitherAnorgAnizAtionorAnindividuAl. Ac ountAntsusethetermfinAnciAlpositiontodescribeAnentitysfinAnciAlresourcesAnd obligAtionsAtonepointintimeAndthetermresultsofoperAtionstodescribeitsfinAnciAl ActivitiesduringtheyeAr.FinAnciAlAc ountinginformAtionAppeArsinfinAnciAlstAtements thAtAreintendedprimArilyforexternAluse,Although mAnAgementAc ountingAlsouses themforcertAininternAldecisions.InfAct,finAnciAlAc ountinginformAtionisusedforso mAnydif erentpurposesthAtitisoftencAl ed"generAlpurpose"Ac ountinginformAtion. 2)MAnAgementAc ounting MAnAgementAc ountinginvolvesthedevelopmentAndinterpretAtionofAc ountinginformAtionwhichisforinternAluseAndprovidesspeciAlinformAtionforthemAnAgersofA compAny.TheinformAtionmAnAgersusemAyrAngefrombroAd,longGrAngeplAnningdAtA todetAiledexplAnAtionsofwhyActuAlcostsvAriedfromcostsestimAtes.MuchmAnAgement Ac ounting informAtion is finAnciAl in nAture, but often includes evAluAtions of"nonfinAnciAl"fActors,suchAspoliticAlAndenvironmentAlconsiderAtions,productquAlity, customersAtisfActionAndworkerproductivity. 3)TAxAc ounting TAxAc ountingisAspeciAlizedfield whichinvolvestheprepArAtionofincometAx returns.ToAgreAtextent,tAxreturnsArebAsedonfinAnciAlAc ountinginformAtion. However,theinformAtionisoftenAdjustedorreorgAnizedtoconform toincometAx reporting requirements.The most chAl enging Aspect of tAx Ac ounting is not the prepArAtionofAnincometAxreturn,buttAxplAnning.TAxplAnningmeAnsAnticipAtingthe tAxef ectsofbusines trAnsActionsAndstructuringthesetrAnsActionsinAmAnnerthAtwil minimizetheincometAxburden. 1. 4 FinAnciAl Accounting MeAsurement BAses 1.MArketVAlue(FAirVAlue) Thefol igdfntosrpouernentoAlAinSAdrs(owneiiinierdcdfomItrAinlVAutotnAdIVS), (2005). rwhi IVS1— tVf ionVltAuA BiAssolAueMkAre MArketvAlueistheestimAtedAmou ntfo chApropertyshouldexchAngeonthe el erinAnArmenhtrAondAteofvAluAtionbetwe nAwil ingbuyerAndAwil innthepArti sGl tit gsgeshAdeAchActedknowledgeAbly,prudently,And nsAc AfterpropermArketingwhereiithoutcon. ulsi womp Theterm propertyisusedbecAusethefocusofthesestAndArdsisthevAluAtionof property.BecAusethesestAndArdsencompAs finAnciAlreporting,theterm As etmAybe substitutedforgenerAlApplicAtionofthedefinition. 2.HistoricAlCost TheeconomicActivitiesAndresourcesofAcompAnyinitiAl yAre meAsuredbythe exchAngepriceofAtrAnsActionAtthetimethetrAnsActionoc urs.UsuAl ytheexchAnge prie(hehsoiAot)ieAndihonigreodstevleotni ctitrclcssrtienteAc utncrsAhAufAniemutl theitemisconsumed,sold,orliquidAtedAndremovedfromtherecords.HistoricAlcost providesevidencethAttheindependentbuyerAndsel erwereinAgre mentonthevAlueof AnexchAngedgoodorserviceAtthetimeofthetrAnsActionAndthushAsthequAlitiesof representAtionAlfAithfulnes ,neutrAlity,AndverifiAbility. OneofthemostfrequentlyheArdcriticismsofAc ountinginformAtionfromthosewho wouldpreferAlternAtivevAluAtion methods,isthAttheybelieveothermethodswould reportinformAtion morerelevAntforuserdecisions.Ac ountAntsdounderstAndthAt historicAlcostinformAtionmAynotAlwAysbecompletelyrelevAntforAl decisions,butit doeshAveAsignificAntdegre ofreliAbility.IncertAincAses,Ac ountAntsusevAluAtion methodsotherthAnhistoricAlcosttoreportthefAirvAlueofselecteditemsinthefinAnciAl stAtementswhenthose methodsprovide morerelevAntinformAtionAndpos es An Ac eptAbledegre ofreliAbility. 3.NetReAlizAbleVAlue A methodofdeterminingthepresentvAlueofAtroubledAs ettoitspresentowner mAybebAsedontheAs umptionthAttheAs etwil beheldforAperiodoftimeAndsoldAt somefuturedAte.ThepresentvAlueincludesfutureeArningstheAs etisexpectedto generAte,Andles costofowning,holding,developing And operAtingtheAs et.To compensAteforthesecosts,theAs etsprojectedfuturenetcAshflowsArediscountedusingAfolhticroAehotoAiAtecsfpyniiednneet) rmuAtAnoprtstecsfcptl(hotoAigdvdnsAditrs. NetreAlizAblevAlue(NRV),therefore,isbAsedonAformulAincorporAtingwhAttheAs et musteArninordertopAyforitsshAreofthecostsofrunningthebusines .NetreAlizAble vAlueisoneAc ounting methodusedtocAlculAtethepresentvAlueofAnAs etsuchAsA loAn,AtsomepointAftertheloAnhAsbecomepAstdueAndbookvAlueisnolongervAlid. WithregArdstoinventory,netreAlizAblevAlueistheestimAtedsel ingpriceinthe ordinArycourseofbusines minusAnycosttocompleteAndtosel thegoods.NetreAlizAble vAlueisoneoftheAmountsconsideredwhendeterminingthelowerofthecostormArket foritemsininventory. 4.Cur entVAlue(PresentVAlue) Cur entvAlueisthevAlueonAgivendAteofAfuturepAymentorseriesoffuture pAyments,discountedtoreflectthetimevAlueof moneyAndotherfActorssuchAs investmentrisk.EAchfuturecAshflow mAybeAsingleAmountInthiscAse,theAmountis refer edtoAsAnestimAtedcAshflow.Or,eAchfuturecAshflo.w mAyinvolveArAngeof pos ibleAmounts.InthiscAse,A"weightedAverAge"AmountisdeterminedAndisrefer ed toAsAnexpectedcAshflow.WhentheestimAtedcAshflowsAreusedtodeterminepresent vAlue,theyAresimilArtothoseusedtodeterminenetreAlizAblevAlue;thedif erence betwe nthetwoAlternAtivesisthAtunderthepresentvAlueApproAchthetimevAlueof y(,it)i monei.e. nteressconsidered. PresentvAluecAlculAtionsAre widelyusedinbusines AndeconomicstoprovideA meAnstocompArecAshflowsAtdif erenttimesonAmeAningful"likeGtoGlike"bAsis. KeyPhrAsesAndSpeciAlTerms Ac ounting Ac ountAnt n.会计,会计学 n.会计师,会计人员 trAnsAction n.交易,经济业务 privAteAc ountingpublicAc ountingnotGforGprofitAgenciesfinAnciAlAc ountingmAnAgementAc ountingtAxAc ountingfinAnciAlpositionresultsofoperAtionsbookke ping understAndAbilitydecisionusefulnes 企业会计 公共会计 非营利性机构 财务会计 管理会计 税务会计 财务状况 经营成果 n.簿记 n.可理解性,明晰性 决策有用性 relevAnce n.相关性 reliAbility conservAtism n.可靠性 n.谨慎性 consistency mAteriAlity mArketvAlue n.一贯性 n.重要性 市场价值 historicAlcost 历史成本
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