| 伴随着世界经济一体化和中国会计国际化的进程,如何培养具有良好外语能力和知识结构的国际化会计人才成为我国高等教育的一个紧迫性课题,而有步骤地推进双语教学则是高等会计教学改革走向国际化的切入点。在推进双语的措施中,推进教材的双语化则是首要的任务之一。本书正是在这样的背景下形成的。本书具有下列特点: 1.体系完整、结构合理、系统性强; 2.继承实务、承上启下、推陈出新; 3.通俗易懂、深入浅出、适用面广; 4.内容充实、习题丰富、难易适中。 此外,本书还有一个特点,即每章之后都有一个“知识拓展”部分,作为对该章基本内容的一个延伸,使共性的会计中穿插一些个性的会计处理,用于启发学生的思路 |
| 总序 前言 Part One:Accounting Lesson One Financial Accounting ——A special information processing system Lesson Two The Basis of Accounting Lesson Three The Tools and Procedures Used by Accountants When Conducting Their Daily Work Lesson Four The Daily Accounting Work Lesson Five Some Important Issues in Summarizing and Reporting Phases Lesson Six The Income Statement,Statement of Owners’Equity, and Balance Sheet Lesson Seven Cash Flow Statement Lesson Eight Some Important Current Assets Lesson Nine Inventory Lesson Ten Long Term Equities Investment Lesson Eleven Operational Assets Lesson Twelve Liabilities Part Two:TaxatiOil Lesson One What Is Tax Lesson Two The Classification Of Taxes Lesson Three The Rights and the Responsibilities of Tax Authority Lesson Four The Rights and t |
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