美国版的成本会计Chapter4

国外主流教材会计学章节安排供参考

1

Weygandt, Kieso, Kimmel: Accounting Principles, 9th Edition

Chapter 1: Accounting in Action.

Feature Story: Knowing the Numbers.

What Is Accounting?

The Building Blocks of Accounting.

The Basic Accounting Equation.

Using the Basic Accounting Equation.

Financial Statements.

All About You: Ethics: Managing Personal Financial Reporting.

Appendix: Accounting Career Opportunities.

Chapter 2: The Recording Process.

Feature Story: Accidents Happen.

The Account.

Steps in the Recording Process.

The Recording Process Illustrated.

The Trial Balance.

All About You: Your Personal Annual Report.

Chapter 3: Adjusting the Accounts.

Feature Story: What Was Your Profit?

Timing Issues.

The Basics of Adjusting Entries.

The Adjusted Trial Balance and Financial Statements.

Appendix: Alternative Treatment of Prepaid Expenses and Unearned Revenues.

会计英语第四版参考答案

Chapter 1: Introduction to Accounting

1. What is accounting?

- Accounting is the systematic recording, summarizing, and

reporting of financial transactions and events of a business

entity.

2. What are the main functions of accounting?

- The main functions of accounting are to provide

financial information for decision-making, ensure compliance

with laws and regulations, and facilitate the management of a

business.

3. What are the two main branches of accounting?

- The two main branches of accounting are financial

accounting and management accounting.

4. What is the purpose of financial accounting?

- The purpose of financial accounting is to provide an

accurate and fair representation of an entity's financial

position and performance to external users.

5. What is the double-entry bookkeeping system?

《会计理论》（第四版）

（美）贝克奥伊 著，钱逢胜 等译

目录

译者序

序言

第一章 会计的历史和发展

1.1 引言

1.2 复式簿记的发展

1.2.1 会计的早期历史

1.2.2 Luca Pacioli的贡献

1.2.3 复式簿记的发展

1.3 美国会计原则的发展

1.3.1 管理当局发挥作用的阶段(1900-1933年)

1.3.2 协会发挥作用的阶段(1933-1959年)

1.3.3 专业人员发挥作用的阶段(1959-1973年)

1.3.4 政治化阶段(1973年至今)

1.4 会计与资本主义

1.5 会计历史的相关性

1.6 结论

附录 1.A:1972年至1995年会计职业界的主要研究成果

注释

参考文献

……

第二章 会计的性质和用途

第三章 构建会计理论的传统方法

第四章 构建会计理论的规范方法

第五章 财务会计和报告的概念框架

第六章 会计理论的结构

第七章 会计中的公允、披露及未来趋势 第八章 会计的研究视角

第九章 会计：一门多重范式的科学

第十章 事项法和行为法

第十一章 预测方法和实证方法

第十二章 现时价值会计

第十三章 一般物价水平会计

第十四章 各种资产计价和收益确定模式

第十五章 当代会计职业的背景

第十六章 国际会计

术语表

成本管理会计第四版

英文回答：

Cost management accounting is a crucial aspect of

financial management for businesses. It involves the

identification, measurement, analysis, and interpretation

of costs in order to make informed decisions and achieve

organizational goals. There are several techniques and

tools used in cost management accounting, such as cost-volume-profit analysis, activity-based costing, and

variance analysis.

One of the key objectives of cost management accounting

is to control costs and ensure they are in line with the

budget. This involves monitoring and analyzing actual costs

against the budgeted costs, identifying any variances, and

taking corrective actions if necessary. For example, if a

company's actual costs are higher than the budgeted costs,

cost management accounting can help identify the reasons