作者简介目录序言
作者简介
苏海花，女，副教授，1991年7月－2005年7月，娄底职业技术学院外语系任教；2005年7月—现在，长沙民政职业技术学院外语学院任教。主要著作方向为应用语言学和商务英语。__eol__
目录
Chapter 1 General Introduction to Accounting ............................................................... 1
Section 1 Accounting Assumptions and Accounting Principles ................................... 2
Section 2 Accounting Elements and Accounting Equation .......................................... 5
Section 3 Ethics in Accounting ..................................................................................... 8
Chapter 2 Accounting Cycle ........................................................................................ 13
Section 1 T-Accounts and Double-entry System ........................................................ 14
Section 2 Journals and Ledger .................................................................................... 16
Section 3 Trial Balance ............................................................................................... 19
Section 4 Accounting Adjustments ............................................................................. 20
Section 5 Closing an Account ..................................................................................... 22
Chapter 3 Assets ......................................................................................................... 26
Section 1 Current Assets ............................................................................................. 27
Section 2 Long-term Assets ........................................................................................ 34
Chapter 4 Liabilities ..................................................................................................... 45
Section 1 Current Liabilities ....................................................................................... 47
Section 2 Non-current Liabilities ............................................................................... 50
Chapter 5 Owner’s Equity ............................................................................................ 59
Section 1 Paid-in Capital ............................................................................................ 60
Section 2 Retained Earnings ....................................................................................... 63
Chapter 6 Revenues, Expenses and Profit .................................................................. 70
Section 1 Revenues ..................................................................................................... 71
Section 2 Expenses ..................................................................................................... 75
Section 3 Profit ........................................................................................................... 77
Chapter 7 Financial Statements ................................................................................... 84
Section 1 Balance Sheet ............................................................................................. 86
Section 2 Income Statement ....................................................................................... 91
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VI
Section 3 Cash Flow Statement .................................................................................. 95
Chapter 8 Financial Statement Analysis .................................................................... 102
Section 1 Ratio Analysis ........................................................................................... 104
Section 2 Horizontal Analysis .................................................................................. 109
Section 3 Vertical Analysis ....................................................................................... 112
Appendix A 复利现值系数表（PVIF 表） ................................................................... 120
Appendix B 年金现值系数表（PVIFA 表） ................................................................. 121
Bibliography ..................................................................................................................122
| ISBN | 9787121278150 |
|---|---|
| 出版社 | 电子工业出版社 |
| 作者 | 苏海花 |
| 尺寸 | 16 |