会计英语

出版时间：2011-6  出版社：上海财大  作者：叶建芳//孙红星  
Tag标签：无  

内容概要

由叶建芳和孙红星编著的《会计英语》分为九章，第一至第三章是对会计的性质以及会计信息产生过程的叙述；第四至第八章是关于资产、负债和所有者权益的确认、计量和报告；第九章是关于有关企业经营活动对现金流量表的影响，以及如何编制现金流量表。为了满足读者需要，最后附录中有主要报表的中英文对照表。

书籍目录

1　An Introduction to Accounting
　1.1 Accounting is an Information System
　1.2 Forms of Organization
　1.3 The Framework for the Preparation and Presentation of
Financial Statements
　1.4 Understanding of Financial Statements
　　Balance Sheet
　　Income Statement
　　Statement of Owner's Equity Statement of Retained Earnings
　　Cash FlowStatement
　1.5 Accounting and its Profession
　1.6 Accounting Elements and Using the Accounting
Equation
　　 What is Accounting Equation?
　　 Effects of Transactions on the Accounting Equation
　1.7 Ethics in Accounting
　　Some Basic Ethical Standards
　　 Demonstration Problem
　　 Vocabulary
　　 Self-Test Questions
　　 Discussion Questions
　　 Exercises
　　 Problems
　　 Mini-Case
2　Recording Transactions
　2.1 Economic Events and Business Documents
……

章节摘录

　　America Online, Inc. (AOL) provides Internet access to millions of subscribers throughout the world.　AOL is listed on the New York Stock Exchange (NYSE)　and is registered with the Securities & Exchange Commission (SEC) pursuant to the Securities Exchange Act of 1934.　During its fiscal years ended June 30, 1995 and June 30, 1996, AOL undertook extensive advertising efforts to rapidly expand its customer base. These efforts included distributing millions of computer disks containing AOL start-up software and paying computer equipment manufacturers to bundle the startup software with their computers. The company capitalized the expenditures as an asset, " Deferred Membership Acquisition Costs (DMAC) " ,thus defemng the advertising costs as an asset rather than an expense. Effective July 1, 1995, AOL changed the period over which it amortized these acquisition costs from twelve and eighteen months to twenty-four months, resulting in an increase in reported net income of $ 48:106 million. As a result of this accounting change, AOL reported net income of $ 30 nullion for the fiscal year.　　ended June 30, 1996, rather than a loss of $ 18 million. This aggressive accounting method allowed AOL to report profits for six of the eight quarters during fiscal 1995 and 1996. According to the SEC, if AOL would have expensed the costs, as required under generally accepted accounting principles (GAAP) , they would have reported losses in each of the 8 quarters in fiscal years 1995 and 1996.　By September 1996, these deferred advertising costs reached $ 385 million.　Finally, in October 1996, AOL announced that it wrote-off the $ 385 million balance of capitalized DMAC at September 30, 1996 because the company believed "it no longer has an adequate accounting bases to support recognizing deferred subscriber acquisition costs as an asset," and would expense all such costs from October 1, 1996 forward. The write-off resulted in a.reported net loss of $ 354 million for the three months ended September 30, 1996 on revenues of $ 350 million.　　On May 15, 2000, AOL agreed to pay a $ 3.5 million penalty and restate its operating results from 1995 and 1996 to reflect the proper accounting treatment of the advertising costs tosettle Securities and Exchange Commission (SEC) allegations that the Internet provider improperly accounted for its advertising and marketing costs during 1995 and 1996. Citing Statement of Position 93-7 , the SEC argued that AOL could not properly capitalize the costs as assets unless they could demonstrate that, based on past experience, the probabie future revenues from new customers will exceed future costs, and that the historical evidence upon which it bases its recoverability analysis is relevant and reliable. The SEC concluded that AOL could not reliably satisfy these requirements given the unstable business environment and 'highly competitive nature of the Intemet marketplace.　　Answer the following questions:　　1. AOL's expenditures for the direct cost of providing software to potential customers and bundling the software with original computer equipment were classified for accounting purposes as "deferred subscriber acquisition costs," a form of marketing cost. Are advertising expenditures generally treated as an expense for the current period or deferred as an asset for accounting purposes？　　2. AOL capitalized a portion of subscriber acquisition costs incurred during fiscal 1995 (6/30/95) and 1996 (6/30/96) as a long-term intangible asset.　Indicate the difference between this type of cost compared to a tangible asset, such as property and equipment.　　3.1ndicate how the cost of intangible assets is expensed.　　4.1ndicate the amortization method that is generally used to allocate the cost of intangible assets.　　5. US GAAP requires capitalization of expenditures that have reliable evidence of expected future benefits extending beyond the current accounting period. Expenditures that give rise to expect future benefits should be capitalized as an asset rather than expensed in the period incurred. Indicate the future benefits that AOL expected from these subscriber acquisition costs. Also, indicate the number of periods over which these benefits would likely be realized.　　6. The period over which AOL amortized subscriber acquisition costs initially was twelve and eighteen months. Effective July 1, 1995, when these total deferred costs on AOL' s balance sheet was $ 26 million, the Company began amortizing the capitalized costs over a twenty-four month life. As of September 30, 1996, AOL again changed accounting methods. From the first quarter of fiscal year 1997 (9/30/96) to the present, subscriber acquisition costs are written off as an expense in the period of incurrence. Indicate how the estimated useful life of an intangible asset is determined.　　7. Explain the similarity and differences in the accounting for amortization and depreciation.　　8. AOL wrote off the unamortized balance of $ 385 million in deferred subscriber acquisition costs in the first quarter of fiscal year 1997 ( September 30, 1996) resulting in earnings for that quarter of $ 19.0 million becoming a'reported loss of $ 353.7 million.　Indicate the business conditions that would cause a company to expense the entire cost of an intangible asset in one accounting period.　　9.1ndicate how AOL will likely report. the　$ 3.5 million civil penalty in its fiscal year 2000 (6/30/00) financial statements.　　10. AOL agreed to pay a $ 3.5 million civil penalty and treat customer acquisition costs as expenses in the period in which they were incurred without admitting any wrongdoing. As a result, AOL will restate historical results from 1995 to 1996 to reflect that changed treatment. Do you think that the settlement of the charges brought by the SEC will have a significant impact on the company's future operations？　　……

用户评论 (总计89条)

•   会计英语，大家都要好好学，单词蛮简单的
•   专业英语，学会了便于会计人员在专业的英语应用。
•   算是会计英语基础，很好用！
•   还没看，不过感觉应该挺好的，知识应该不是很深，会计专业的应该都懂，就是挺考验英语的。
•   会计英语的好书，全英语，很好的
•   今天与宿舍人一起在当当买的会计英语，书的评价也很高喜欢。
•   非常不错，建议每个会计专业的学生都需要看类似的东西。
•   写的很好。但内容是全英文的，虽然有单词表但是真的不好读啊。需要实力及勇气还有会计基础知识。
•   这本书比较适合有点会计基础的人看，也是挺不错的书
•   里面理论性的东西很多，比较严谨，感觉是会计专业书的英文版，专业性词汇比较多，如果之前没接触过这些专业词汇的话，配合词典看会好一点。
•   当时为了参加研究生复试买的，书编的很好，适合有会计基础的人看，个人认为不是很难，其实就是财务会计的英文版。
•   老师要求买的，会计专业看看还是不错的
•   语言流畅，每章后面对关键词语有汉语翻译，有利于阅读，加深理解。
•   准备慢慢看，英语没有双语确实比较麻烦
•   帮朋友买的 她想把英语搞好 为进入外企打通道路 觉得这本书很不错
•   书不错，就是把英语搁下太久了，都生疏了努力拾起来，加油
•   本人英语太差，想读懂，还要下功夫
•   这本书很不错，讲解的很细致。只是英语不好，自学起来稍微有点难度
•   61年来最大暴雨，37个生命骤然离去。暴雨洗礼出了城市精神，更给正迈向现代化的中国上了深刻的一课。一座城市现代化，不仅需要把地上建设得富丽堂皇，更需要夯实地下的百年根基；也需要城市管理者时刻提醒自己：在日常建设中怎样做得“更好”？
•   书本质量很好 跟想象中的一样很喜欢
•   这个东西不错，我们很喜欢。
•   送货速度很快，百科全书真的很赞
•   非常的满意 绝对的正品
•   还不错，感觉较为高深
•   这个商品不错挺好的书
•   学修课的书 还不错
•   自己翻了翻书，不错~
•   书的内容很丰富，知识点覆盖的很全面，收获很大
•   不错。老师让买的
•   不得不说送快递的大哥很辛苦，下午六点多还在忙碌。。。鉴于物流很给力，好评！
•   书是正版 其他各方面都很满意
•   很好…这本书编的很好…很实用
•   这本书讲的内容很全。但是因为没有中文翻译，所以个别段落还是理解无能。
•   还没看~~~~~~~~~~~~~~~~~~~~~~~~不过是正版的，看到盗版就头疼，里面还有联系，很好的一本书，吸收了中外优点
•   很喜欢，必须考
•   good^^
•   还在看，我搭配了一本财会词典一起学习，结合以前的一本中文的《基础会》结合着一起看，很有用
•   书挺不错的，就是送过来后面的书折了很多页，总体很满意
•   还没有读，但是纸质不错
•   很好，正版，就是暂时看不懂
•   看起来有点费劲 ，不过 还是 可以接受的
•   稍难 书的内容挺好的 后面附有习题
•   本书真的很好，很喜欢
•   很不错的教科书，上财出版的~
•   买书，还是当当好
•   还没开始看，送货速度快
•   全篇都是英文，英文基础不是很好的学起来很费劲。
•   不错是正版的！很喜欢！
•   替别人买的教材，比书店便宜好多，很满意，而且送送货也起快！
•   挺厚，内容全面，中文很少
•   当当网的货到付款很好，因为我的还没开通网银，淘宝网的账号也出现问题，原本以为没办法在网上买到书。货到付款使我能买到书，我很开心。这本书使我能在寒假后期的时间用来学习，充实下自己。
  总之，当当网帮了我很大的忙，下订单后两天就收到了书，而且还能送到家，运费还免了，服务真的很好，谢谢当当网。
•   这本书还不错，比较全面，就是版本有点老，2006年的
•   很稀饭~~
•   书非常好，物流神速啊~
•   书很不错，但愿明天转专业考试顺利
•   昨天晚上下的订单今天下班之前就收到了，物流真是没话说！大致翻了一下书，挺满意的~
•   很好！！！跟同学一起买了很多本！！包装很好
•   这个 商品不错哦，中英结合。
•   收到货以后立马用了起来，还没有仔细了解，感觉还是不错的。
•   书挺好，很想知道哪里有音频。
•   比在书店买便宜~
•   简明清晰，适合初学者，不错。
•   我觉得书很好 上课的时候用得很好
•   还没仔细看呢，上课用的，粗略翻了一下，还行！
•   good`
•   没有中文翻译，得买本会计英语词典
•   学会计英语很好的教材，对初学者很适用，喜欢。
•   全英文的，没有相对应的中文翻译，对于英语阅读不是很熟练的人来说，看通看懂可能会比较麻烦，书的质量是不错的，但是我这本在运输过程中书的背面收了点伤，但不影响使用。
•   需要有一定的英语基础的人才能看懂
•   本来以为是中英文对照版。结果不是，无法评价，但是看目录很详细，纸质也很好，留着慢慢钻研
•   内容不会很难，不过自己的英语确实该好好学习了
•   几乎是英语 要提高自己英语水平的可以试试
•   是全英的，针对英语不是很好的人，看起来很麻烦，但是如果英语不错的人，应该是一本不错的书
•   看起来不错的样子子
•   要是半英半汉就好了，虽然可以查词典。
•   还没仔细看，翻了一下，感觉还不错
•   还没开始看，全英文的，看着有点累，内容还行
•   字有点暗感觉有点暗
•   快递很快~发货也很快！
•   选择没错~
•   感觉像翻版书一样，质量没那么好，不过可以啦，算满意
•   全是英文，当时以为是英汉互译，但是还不错
•   应该是正版，到的挺快的，呵呵，还没看就借给别人复印了。明天我们就带着书倍儿神气的去上课
•   比较实用，满意。主要是有折扣
•   比原来的厚实
•   正版实惠很不错的书
•   质量非常得不错，很喜欢
•   会计英语
•   正版 很好 很喜欢 下次再来