為妳湗吣4427949
范文一：初级财务管理双语教材3
$$1Dr Cash
1,500
Cr
Merchandise Inventory
1,500
sold merchandise inventory2Dr. 4,000
Cr.
4,000
bought merchandise3Dr. 3,000
Cr.
3,000
paid Napoli Associates4Dr. 2,000
Cr.
2,000
received cash from customers5Dr. 5,000
Cr.
5,000
bought merchadise6Dr. 10,000
Cr.
10,000
borrow money from a bank
Merchandise Inventory
Accounts Payable
Cash
Notes Payable
Merchandise Inventory
Accounts payable
Accounts Payable
Cash
Cash
Accounts Receivable
范文二：初级财务管理双语教材6
3-42
2-Jan Cash
2,500 Accounts Receivable
2,500 (Collection)
3-Jan Cash
4,200 Parts Revenue
700 Labor Revenue
3,500 3-Jan COGS
300 Parts Inventory
300 (COGS)
7-Jan 500 Cash
500 (Paid legal expense)
9-Jan Parts Inventory
900 Accounts Payable
900 (Acquired Parts)
11-Jan Wages Expense
1,000 Cash
1,000 (Paid wages)
13-Jan Trucks Repair Exp.
500 Cash
500 (Paid cash for truck repair)
19-Jan Accounts Receivable
3,600 Parts Revenue
800 Labor Revenue
2,800 (Provided Services on credit)
COGS
500 Parts Inventory
500 (COGS)
24-Jan Wages Expense
1,400 Cash
1,400 (Paid wages)
27-Jan Accounts Payable
1,500 Cash
1,500 (Paid accounts payable)
31-Jan Rent Expense1,000
Legal Expense
(Rendered Service for cash)
Prepaid Rent1,000 (Rent Expense)
Depreciation Expense - Trucks600
Accumulated Depreciation - Trucks600 (Depreciation Expense)
Depreciation Expense - Equipment200
Accumulated Dep - Equipment200 (Depreciation Expense)
Gasoline Expense300
Cash 300 (Gasoline Expense)
Wages Expense800
Cash 800 (Paid wages)
Bal. 36,000
Bal. 17,100 Trucks
Retained Earnings
13-Jan 500
Debit Credit
Cash 8,700
Accounts Receivable4,100
Parts Inventory2,100
Prepaid Rent1,000
Trucks 36,000
Acc. Dep. - Trucks15,600 Equipment 8,000
Acc. Dep. - Equipment5,200
Accounts Payable1,300
Paid-in Capital20,000
Retained Earnings17,100
Labor Revenue6,300
Parts Revenue1,500
COGS 800
Wages Expense3,200
Legal Expense500
Trucks Repair Exp.500
Rent Expense1,000
Depreciation Exp, Trucks600
Depreciation Exp, Equip200
Gasoline Exp.300
67,00067,000
Trucks Repair Exp.
Husker Auto Glass, Inc.
Trial Balance
January 31, 20X0
Closing Entries:
31-Jan Labor Revenue6,300
Parts Revenue1,500
Income Summary7,800 (Transfer of sales revenue accounts to income summary) Income Summary800
COGS 800 (Transfer of COGS accounts to income summary)
Income Summary6,300
Wages Expense3,200 Legal Expense500 Trucks Repair Exp.500 Rent Expense1,000 Depreciation Exp, Trucks600 Depreciation Exp, Equip200 Gasoline Exp300 (Transfer of Expenses accounts to income summary) Income Summary700
Retained Earnings700 (Transfer of net profit to retained earnings)
范文三：初级财务管理双语教材5
3-41
a Inventory 550
Accounts payable550 Acquisition of inventories
b. Accounts receivable810
Sales 810 Sales on account
c. Cost of goods sold445
Inventory 445 Cost of inventory sold
d. Cash 80
Note payable80 Borrowed from a supplier on
June 1. Rate:0.15.
e. Prepaid rent25
Cash 25 Paid rent in advance
f. Wages expense165
Cash 165 Paid wages
g. Miscellaneous expenses75
Cash 75 Paid miscellaneous expenses
h. Note receivable 20
Cash 20 Loan to office manager one-year
note, 10 % interest
i. Cash 692
Accounts receivable692 Collections on accounts
j. Accounts payable472
Cash 472 Payments on accounts
k. Rent expense26
Prepaid rent26 To reduce prepaid rent to $3,000
l. Depreciation expense6
Accumulated depreciation, 6
Store Equipment
Depreciation for the year
m. Wages expense6
Cash 6
Adjustment for wages
n. Interest expense7
Cash 7
Adjustment: .15 x $80,000 x 7/12
o. Cash 1
Interest revenue1
Adjustment: .10 x $20,000 x 6/12
Rent Misc Depr Intere
(h)20
Bal. 60
(d)80 Bal. 40Bal. 79 (b)810(c ) 445
(o)1
Store Equipment
Paid-in CapitalRetained Earnings
Sales Revenue
Interest Revenue
COGS
Notes Receivable
Notes Payable
(g)
75
(l)
6
Interest Expense
(k)
26 (n)
7
Debit($)Credit($)Cash
27 Accounts Receivable158 Notes Receivable20 Inventory 236 Prepaid Rent3 Store Equipment
60
Accumulated Depreciation, Store Equipment30 Accounts Payable194 Notes Payable80 Paid-in Capital40 Retained Earnings79 Sales Revenue810 Interest Revenue1
COGS
445 Wages Expense171 Rent Expense
26 Miscellaneous Expense75 Depreciation Expense6 Interest Expense
7 1,234 1,234
Narui NurseryTrial BalanceRent ExpenseDecember 31, 20X1
Depreciation Expense
Miscellaneous Expense
范文四：初级财务管理双语教材4
3-25 Journal:
a.
Dr. Cash 9,000 Cr. Sales Revenue 9,000 (Sales for cash)
Dr. COGS 4,000 Cr. Inventory 4,000 (Cost of Goods Sold)
b.
Dr. Cash 7,000 Cr. Accounts Receivable 7,000 (Collections)
c.
Dr. Wages Expense 3,500 Cr. Cash 3,500 (Paid wages)
d.
Dr. Inventory 5,000
Cr. Accounts Payable 5,000 (Acquired inventory)
e.
Dr. Janitorial Service Expense 600
Cr. Cash 600 (Acquired janitorial services)
Ledger:
Cash
Inventory
Accounts Receivable
Accounts Payable
Revenue
COGS
Wages Expense
Janitorial Service Expense
范文五：西方财务管理(双语)教学大纲
《西方财务管理》教学大纲
课程名称：西方财务管理 课程编码：B0431044
适用专业及层次：会计学专业本科层次 课程总学时：48 课程总学分：3 理论学时：48 实践学时：0
先修课程：大学英语、管理会计等 一、课程的性质、目的与任务
本课程是会计学专业的专业方向课，本课程的任务与目的是使学生从理论和应用角度出发，在理论和实践上掌握西方财务管理的主要内容，并与我国的内容相比较，做到融会贯通、取长补短。同时掌握理财方面的专业术语，为进入外企工作、阅读外文文章和外文专业知识写作打下良好的基础。
二、教学内容、教学要求及教学重难点
（一）理论课时教学内容、教学要求及教学重难点
CHAPTER 1 Financial Management introduce
【教学内容】
The introduction to the basic concepts of financial management
【教学要求】
1． Learning from the development of financial management and financial
manager responsibilities , Mastering the goals of financial management. 2． Learning from the business organizations styles.
3． Understanding finance environment, such as market, agency, interest rate
and taxations.
【教学重难点】
1. Learning from the development of financial management and financial manager
responsibilities , Mastering the goals of financial management.
2. Understanding finance environment, such as market, agency, interest rate
and taxations.
CHAPTER 2 Forecasting, Planning, Controlling
【教学内容】
Focuses on business forecasting, planning, control, and describes the break-even calculation methods and applications，and leverage degree.
【教学要求】
1．Mastering the analysis of financial statements, Understanding sales forecasting.
2．Mastering the break-even point analysis.
3．Mastering total leverage degree, DFL and DOL, Understanding the controlling.
【教学重难点】
Mastering the analysis of financial statements, Understanding sales forecasting ，and Mastering the break-even point analysis. CHAPTER 3 Basic concepts of financial management
【教学内容】
The introduction of Basic concepts of financial management .
【教学要求】
1. Learning from risk and earnings, Mastering forecasting earnings rate calculations.
2. Learning from the model of capital and assets pricing.
3. Learning from the kinds of annuities, Mastering the calculation of currency time value.
4. Understanding basic estimation methods.
【教学重难点】
Understanding basic estimation methods. CHAPTER 4 Capital budget
【教学内容】
Describes the various methods of cost estimates.
【教学要求】
1. Learning from the capital budget importance, Mastering capital budget making-decision methods.
2. Undertanding the cash flows, Mastering projects assessment.
【教学重难点】
Undertanding the cash flows, Mastering projects assessment. CHAPTER 5 Capital cost , leverage and dividends policies
【教学内容】
The introduction of the company's cost of capital, leverage policy and dividend distribution policy of the introduction.
【教学要求】
1. Understanding every capital cost calculation, Mastering the calculations of weighted average capital cost and marginal cost.
2. Mastering optimal capital structure, Learning from capital structure theory. 3. Learning from the dividends policies.
【教学重难点】
Mastering optimal capital structure, Learning from capital structure theory. CHAPTER 6 Operation capital management
【教学内容】
The introduction of company's short-term assets and short-term liability management .
【教学要求】
1. Learning from operation capital strategy, Mastering short-term assets management.
2. Mastering short-term liabilities management.
【教学重难点】
Mastering short-term liabilities management.
CHAPTER 7 Strategic making-decisions of long-term financing
【教学内容】
Describes the Company's common stock, bankruptcy, corporate restructuring and related financial instruments .
【教学要求】
1. Understanding the common stock and investment bank transactions.
2. Mastering bonds rating, Understanding bankruptcy and reorganization. 3. Understanding some financing instruments.
【教学重难点】
Mastering short-term liabilities management.
三、教学章节及学时分配 （一）总体学时分配
四、教学方法与教学手段说明
教师教授主要知识点和专业术语，并进行西方财务管理英语术语练习和应用文写作，并进行课堂英语对话及演讲，同时进行专业术语听力，并对以前的讲解内容进行测验，对外企的财务管理实务进行练习，并重点练习货币时间价值部分和预算部分等。
五、考核方式 考核课程；考试; 开卷
作业要求：认真按时完成作业，字迹工整，不得抄袭他人作业。每迟交作业24小时按作业占总成绩百分比的20%扣分。 测验、考核或成绩评定：
（1）考勤占考核总成绩的10%，每旷课一节扣2分；
（2）作业及平时表现占考核总成绩的20%，每少交作业一次扣1分； （3）期末考试占考核总成绩的70%。期末考试采用笔试（百分制）；
六、使用说明
可根据不同层次学生基础不同，自行调整相关章节进行授课。
七、主要参考资料
1. 斯坦利. 财务管理专业英语(第2版). 北京：机械工业出版社，2010年
2. 刘媛媛. 财务管理专业英语(第2版). 北京：机械工业出版社，2010年 3. 范霍恩. 财务管理基础(第13版). 北京：清华大学出版社，2009年 4. 王斌. 现代财务管理(第10版). 北京：高等教育出版社，2009年
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教学单位负责人（审核）：
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