01.Introduction to accounting
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大学所有课程的标准英文翻译(留学申请,英文简历都会用得到)
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1 1 Chinese English
2 办公自动化 Office Automation
3 保险会计 Insurance Accounting
4 保险学 Insurance
5 比较管理学 Comparative Management
6 比较审计学 Comparative Auditing
7 毕业实习 Graduation Practice
8 财务报表分析 Financial Statements Analysis
9 财务报告环境 Financial Reporting Environment
10 财务分析 Financial Analysis
11 财务风险控制 Management of Financial Risks
12 财务管理 Financial Management
13 财务会计 Financial Accounting
14 财务造假对策 Countermeasure for Financial Fraudulence
15 财政概论 Introduction to Fiscal Science
16 财政学 Fiscal Science
17 财政与信贷 Finance and Credit
18 成本会计 Cost Accounting
19 程序设计语言 Programme Design Language
20 促销与广告 Promotion and Advertising
21 大学生活导论 Guidance of Campus Life
22 大学英语 College English
23 大学语文 College Chinese
24 当代国际经济 Contemporary World Economy
Introduction+to+Management+Accounting+(16th+Edition) 答案
Copyright ©2014 Pearson Education, Inc., Publishing as Prentice Hall. 262 Chapter 17
Understanding and Analyzing
Consolidated Financial Statements
LEARNING OBJECTIVES:
When your students have finished studying this chapter, they should be able to:
1. Contrast accounting for investments using the equity method and the market–value
method.
2. Explain the basic ideas and methods used to prepare consolidated financial statements.
3. Describe how goodwill arises and how to account for it.
4. Use financial statements analysis to evaluate an organization’s performance
5. Explain and use a variety of popular financial ratios.
6. Identify the major implications that efficient stock markets have for accounting.
Copyright ©2014 Pearson Education, Inc., Publishing as Prentice Hall. 263 CHAPTER 17: ASSIGNMENTS
会计的基本英语知识点汇总
会计的基本英语知识点汇总
1. Introduction to Accounting
会计简介
Accounting is the systematic process of identifying,
recording, measuring, classifying, summarizing, interpreting,
and communicating financial information. It plays a crucial
role in the management and decision-making processes of
businesses and organizations.
会计是一种系统性的流程，用于识别、记录、度量、分类、总结、解释和传达财务信息。它在企业和组织的管理和决策过程中发挥着至关重要的作用。
2. Basic Accounting Principles
基本会计原则
There are several fundamental principles that underpin
the field of accounting:
有几个基本原则支撑着会计领域：
a) Accrual Principle: This principle states that
financial transactions should be recorded when they occur and
not when the cash is received or paid out.
应计原则：该原则规定财务交易应在其发生时记录，而不是在现金收到或支付时记录。
b) Matching Principle: This principle states that
expenses should be recognized in the same accounting period
大学会计英语教材
大学会计英语教材
Chapter 1: Introduction to Accounting
1.1 Overview of Accounting
1.2 The Role of Accounting in Business
1.3 Accounting Principles and Concepts
Chapter 2: Financial Statements and Reporting
2.1 Balance Sheet
2.1.1 Assets
2.1.2 Liabilities
2.1.3 Equity
2.2 Income Statement
2.2.1 Revenue
2.2.2 Expenses
2.2.3 Net Income
2.3 Statement of Cash Flows
2.3.1 Operating Activities
2.3.2 Investing Activities
2.3.3 Financing Activities
2.4 Statement of Changes in Equity Chapter 3: Analyzing Financial Statements
3.1 Ratio Analysis
3.1.1 Liquidity Ratios
3.1.2 Solvency Ratios
3.1.3 Profitability Ratios
3.2 Common-Size Analysis
3.3 Trend Analysis
3.4 DuPont Analysis
Chapter 4: Revenue Recognition and Measurement
4.1 Recognition Criteria
4.2 Measurement Techniques
4.2.1 Sales Revenue
4.2.2 Service Revenue
4.2.3 Interest Revenue
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