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书名 画说会计(英文版)
分类 人文社科-法律-法律法规
作者 陈引
出版社 立信会计出版社
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简介
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陈引著的《画说会计》以立信会计出版社出版的畅销教材——《基础会计》为蓝本,书中涵盖了基础会计的所有知识点,完全可以作为独立学习会计知识的课本。本书用更为直观的手绘漫画形式来表现,比只有文字的教材更有实景感,“画”文并茂的解说,让初学者能快乐地学习会计。《画说会计》适合所有想学会计的人士,包括财经类院校的学生、经济类研究生,乃至双专业学生及其他在职人士。它是会计专业与漫画的初次碰撞和融合,是一种专业教学形式的创新。
目录
Prologue
1 Related History and Basic Concepts of Accounting
1. Accounting in the Development of Social Economy
2. Accounting and Related Concepts
3. Accounting Institutions and Accounting Work
2 Accounts and Double Entry System
1. Accounting Elements and Accounting Equation
2. Accounting Accounts
3. The Double Entry System
3 Application of Double Entry System
- Taking the business transactions of manufacturing enterprises as an example
1. Accounting Basis and Major Economic Activity of Manufacturing Enterprises
2. Accounting for Financing
3. Accounting Elements and Accounting Equation
4. The Supply Process: Accounting for the Purchase of Raw Materials
5. Production Process: Accounting for Collection and Distribution of Production Costs
6. Sales Process: Accounting for Operating Profit
7. Financial Results: Accounting for Net Income Formation and Distribution
4 Check for Property and Related Accounting Treatments
1. The Types and Purpose of Property Check
2. The Organization and Methods of Property Check
3. Check for Claim and Liabilities
4. Accounting for the Results of Property Check
5 Accounting Voucher -- Chinese Characteristics
1. The Concept and Types of Accounting Documents
2. The Classification, Filling and Reviewing of Entry Documents
3. The Accounting Documents Binding and Custody
6 Accounting Books
1. The Concept of Accounting Books
2. The Types of Accounting Books
3. For Example
4. The Accounting Record Technology and Corrective Methods (Manual Accounting)
5. Reconciliation and Closing Accounts
6. The Opening and Custody of Accounting Books
7 Financial Statements
1. The Concept of Financial Statements
2. The Composition of Financial Statements
3. The Income Statement and It's Preparation
4. The Income Statement and It's Preparation
5. The Balance Sheet and It's Preparation
8 Accounting Law, Standards and Conceptual Framework
1. The Political System and Accounting Standards
2. China's Accounting Law and Regulations
3. The Basic Principles (Conceptual Framework)
Appendix
Vocabulary Table of English and Chinese Words
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