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商務會計導論(國際本科財經基礎全英文系列教材)

  • 作者:編者:張薇//李虹//王哲臨|責編:王雅楠
  • 出版社:復旦大學
  • ISBN:9787309181531
  • 出版日期:2025/08/01
  • 裝幀:平裝
  • 頁數:259
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內容大鋼
    本書立足數字經濟與實體經濟融合的時代背景,緊扣國家「雙循環」戰略,以國際財務報告準則(IFRS)為核心框架,深度融合小微企業經營實踐,依托上海財經大學國際教育學院二十年跨境教育經驗,構建起「國際標準本土化、中國經驗全球化」的雙向知識體系,為初學者架起連通全球規範與本土實踐的專業橋樑。全書採用「四維漸進」模塊化設計:第一模塊聚焦成本管理,結合製造業案例建立底線思維;第二模塊解析庫存管理的國際估值技術及對現金流的影響;第三模塊模擬完整會計循環,構建符合IFRS的賬簿體系;第四模塊升維至財務分析,助力實現從記賬員到管理者的思維躍遷。
    本書將會計知識嵌入實體經營場景,通過簡潔公式拆解概念,遵循漸進式學習路徑,使英文術語具象化。人工智慧時代已到來,本書著力培養學生的核心競爭力,助力培養國際化會計人才,為國家經濟發展貢獻力量。

作者介紹
編者:張薇//李虹//王哲臨|責編:王雅楠

目錄
Part 1 Quotation with Profit Margin
Chapter 1 Cost Classification
  1.1  The Process of Setting Up a New Business
  1.2  Cost Concept
  1.3  General Cost Classification
Chapter 2 Accounting for Overhead
  2.1  Job order Costing & Process Costing
  2.2  Cost Assignment in Job order Costing System
  2.3  Cost Allocation in Job order Costing System
Chapter 3 Profit Determination
  3.1  Mark Up Method
  3.2  Margin Method
Chapter 4 Value Added Tax (VAT)
  4.1  Introduction to VAT
  4.2  The Current Rate of VAT
  4.3  VAT Calculation
  4.4  VAT Responsibilities of A Registered Business
  4.5  Job order Costing Statement Exercises
  Chapter 1: Cost Classification
Part 2 Inventory Control and Valuation
Chapter 5 Introduction to Inventory Control
  5.1  Definition and Importance of Inventory Control
  5.2  Overview of the Role of Inventory in a Business
  5.3  Components of Inventory Control Documentation
Chapter 6 Inventory Valuation Methods and Updating Inventory Records
  6.1  Valuation Methods
  6.2  Advantages and Disadvantages of Each Method
Chapter 7 Writing Off Inventory
  7.1  What Is Inventory Write Off
  7.2  Reasons for Write Off Inventory
  7.3  Relevant Entries in Inventory Control Documentation
  7.4  Preventing Inventory Write Off
Chapter 8 Impact of Inventory Control on Business
  8.1  Importance of Accurate Closing Inventory Value
  8.2  Impact of Inventory Control on Business
  8.3  Methods to Avoid Poor Inventory Control
Exercises
  Chapter 5: Introduction to Inventory Control
  Chapter 6: Inventory Valuation Methods and Updating Inventory Records
  Chapter 7: Writing Off Inventory
  Chapter 8: Impact of Inventory Control on Business
Part 3 Recording Financial Information
Chapter 9 Introduction to Accounting and Bookkeeping
  9.1  History of Accounting and Bookkeeping
  9.2  The Definition of Accounting and Bookkeeping
  9.3  Branches of Accounting
  9.4  Types of Business
  9.5  Importance of Financial Information to Various Users
Chapter 10 Accounting Concepts
  10.1  Legal Entity

  10.2  The Accrual Concept
  10.3  The Matching Concept
  10.4  The Going Concern Assumption
Chapter 11 Recording Business Transactions
  11.1  Introduction to Business Transactions and Documentation
  11.2  Payment Systems and Methods
  11.3  The Role of Accounting Records
Chapter 12 Foundations of Accounting Records
  12.1  The Accounting Cycle
  12.2  Accounting Equation
  12.3  Principles of Double Entry Bookkeeping
Chapter 13 Books of Original Entry
  13.1  Cash Book
  13.2  Sales and Purchases Day Books
  13.3  Sales Returns and Purchases Returns Day Books
  13.4  Discount Allowed and Received Day Books
  13.5  General Journal
Chapter 14 Posting to the Ledgers
  14.1  Accounting Ledger
  14.2  Types of Ledgers
Chapter 15 VAT Returns
  15.1  VAT Return Terminology
  15.2  VAT Accounting Methodologies
  15.3  VAT Rates
  15.4  VAT Return Declaration Process
Chapter 16 Bank Reconciliation
  16.1  Internal Control and Its Role in Business Success
  16.2  Bank Reconciliation
  16.3  Suspense Account
Exercises
  Chapter 9: Introduction to Accounting and Bookkeeping
  Chapter 10: Accounting Concepts
  Chapter 11: Recording Business Transactions
  Chapter 12: Foundations of Accounting Records
  Chapter 13: Books of Original Entry
  Chapter 14: Posting to the Ledgers
  Chapter 15: VAT Returns
  Chapter 16: Bank Reconciliation
Part 4 Creating and Analysing Financial Statements
Chapter 17 Introduction to Financial Statements
  17.1  The Role and Importance of Financial Statements
  17.2  Overview of Financial Statements in Business
Chapter 18 The Income Statement
  18.1  Introduction
  18.2  Revenues
  18.3  Expenses
  18.4  Profit
  18.5  Format of the Income Statement
Chapter 19 The Statement of Financial Position
  19.1  Introduction

  19.2  Assets
  19.3  Liabilities
  19.4  Equity
  19.5  Format of the Statement of Financial Position
Chapter 20 Basic Financial Analysis
  20.1  Horizontal Analysis
  20.2  Vertical Analysis (Common Size Analysis)
  20.3  Comparison of Horizontal and Vertical Analysis
  20.4  Ratio Analysis
Exercises
  Chapter 17: Introduction to Financial Statements
  Chapter 18: The Income Statement
  Chapter 19: The Statement of Financial Position
  Chapter 20: Basic Financial Analysis
Reference List
Answers to Exercises

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