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北美会计入门【2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载】

北美会计入门
  • 王碧宏，邱月主编；沈银珍，顾鸣镝，张英主审 著
  • 出版社： 上海：学林出版社
  • ISBN：9787548602989
  • 出版时间：2012
  • 标注页数：206页
  • 文件大小：55MB
  • 文件页数：212页
  • 主题词：会计学－高等学校－教材

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图书目录

Part One Introduction to Accounting1

Chapter One Welcome to the World of Accounting（会计学概述）3

Goal 1 The Nature of Business,and the Role of Accounting3

Goal 2 The Accounting Profession and Careers5

Goal 3 The Accounting Equation6

Goal 4 The Five Accounting Concepts8

Goal 5 How Transactions Impact the Accounting Equation10

Goal 5 The Four Financial Statements14

Part Two The Accounting Cycle23

Chapter Two Analysis of Transactions（经济业务分析）25

Goal 1 T-Accounts25

Goal 2 Accounts,Debits and Credits27

Goal 3 The Journal30

Goal 4 The General Ledger36

Goal 5 The Trial Balance38

Chapter Three Adjusting Process（调整过程）45

Goal 1 The Periodicity Concept45

Goal 2 The Matching Principle,Revenue/Expense Recognition,Cash/Accrual Basis of Accounting46

Goal 3 Nature of Accounts Requiring Adjustment48

Goal 4 The Adjusting Process And Related Entries50

Chapter Four Completing the Accounting Cycle（完成会计循环）63

Goal 1 The Adjusting Process63

Goal 2 Preparation of Financial Statements66

Goal 3 Worksheet Approach67

Goal 4 The Accounting Cycle and Closing Process71

Goal 5 Post-closing Trial Balance74

Goal 6 Classified Balance Sheets75

Part Three The Information of Accounts81

Chapter Five Cash（现金）83

Goal 1 Cash Composition83

Goal 2 Cash Controls for Receipts and Payments84

Goal 3 Reconciliation of Bank Accounts86

Goal 4 The Petty Cash System93

Chapter Six Inventory（存货）100

Goal 1 Inventory Costing Methods100

Goal 2 The Periodic System for Valuing Inventory104

Goal 3 The Perpetual System for Valuing Inventory108

Goal 4 Lower of Cost or Market Method113

Goal 5 Inventory Estimation Techniques115

Chapter Seven Accounts Receivable（应收款项）121

Goal 1 Classification of Receivables121

Goal 2 Uncollectible Receivables123

Goal 3 Notes Receivable130

Chapter Eight Fixed Assets and Intangible Assets（固定资产和无形资产）137

Goal 1 Nature of Fixed Assets137

Goal 2 Three Depreciation Methods139

Goal 3 Exchange and Disposal of Fixed Assets144

Goal 4 Natural Resources149

Goal 5 Intangible Assets151

Chapter Nine Current Liabilities＆Equity（流动负债和权益）158

Goal 1 The Nature and Recording of Typical Current Liabilities158

Goal 2 Accounting for Notes Payable160

Goal 3 Contingent Liabilities164

Goal 4 Stockholders'Equity168

Part Four Case：Accounting for Merchandising Business175

Chapter Ten Accounting for Merchandising Business（商业企业会计）177

Goal 1 The Merchandising Operation-Sales177

Goal 2 The Merchandising Operation-Purchase184

Goal 3 Enhancements of The Income Statement194

Goal 4 Sample Chart of Accounts for a Small Company＆a Large Corporation197

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