會(huì)計(jì)審計(jì)專業(yè)英語

內(nèi)容概要

　　《致用·專業(yè)英語系列教材：會(huì)計(jì)審計(jì)專業(yè)英語（第2版）》與當(dāng)前國際會(huì)計(jì)協(xié)調(diào)發(fā)展的趨勢相適應(yīng)，突出國際會(huì)計(jì)審計(jì)準(zhǔn)則的最新進(jìn)展。全書共分為五個(gè)部分，分別介紹了會(huì)計(jì)的基本概念和基本程序，國際會(huì)計(jì)準(zhǔn)則下財(cái)務(wù)會(huì)計(jì)的基本處理方法，國際上常用的成本與管理會(huì)計(jì)方法，國際會(huì)計(jì)的內(nèi)容和國際會(huì)計(jì)的協(xié)調(diào)發(fā)展，以及最新的國際審計(jì)準(zhǔn)則下的審計(jì)基本框架。內(nèi)容全面，使會(huì)計(jì)審計(jì)工作人員和財(cái)經(jīng)專業(yè)的學(xué)生既能了解國際會(huì)計(jì)審計(jì)的最新發(fā)展，又能熟練掌握會(huì)計(jì)審計(jì)英語。每章開頭和結(jié)尾分別設(shè)有小案例和知識擴(kuò)展，以引導(dǎo)學(xué)生深入思考。
　　《致用·專業(yè)英語系列教材：會(huì)計(jì)審計(jì)專業(yè)英語（第2版）》適用于會(huì)計(jì)類相關(guān)專業(yè)的本科高年級學(xué)生、研究生及MBA學(xué)生；對商務(wù)英語相關(guān)專業(yè)的學(xué)生而言也是一本很好的參考教材。

書籍目錄

推薦序
前言
Part 1 Accounting Principle會(huì)計(jì)原理
Chapter 1 Accounting and Its Environment會(huì)計(jì)與環(huán)境
小案例Mini Case
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1.1 Nature and Content of Accounting
1.2 Objectives of Financial Reporting
1.3 Underlying Assumptions
1.4 Accounting Basis
核心詞匯Core Words and Expressions
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Chapter 2 Accounting Concepts and Principles會(huì)計(jì)概念與原則
小案例Mini Case
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2.1 Qualitative Characteristics of Useful Accounting
Information
2.2 Elements of the Financial Statements
2.3 Recognition and Measurement Principles
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Chapter 3 Financial Statements財(cái) 務(wù) 報(bào) 表
小案例Mini Case
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3.1 Statement of Financial Position
3.2 Statement of Comprehensive Income
3.3 Statement of Changes in Equity
3.4 Statement of Cash Flows
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Chapter 4 The Accounting Cycle會(huì)計(jì)循環(huán)
小案例Mini Case
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4.1 Accounting Equation and Double-Entry Bookkeeping
4.2 Accounting Cycle
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Part 2 Financial Accounting財(cái)務(wù)會(huì)計(jì)
Chapter 5 Current Assets流動(dòng)資產(chǎn)
小案例Mini Case
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5.1 Cash and Current Receivables
5.2 Inventory
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Chapter 6 Investments，Plant Assets and Intangibles投資、固定資產(chǎn)
與無形資產(chǎn)
小案例Mini Case
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6.1 Investments in Equity and Debt Securities
6.2 Plant Assets and Intangibles
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Chapter 7 Liabilities負(fù)債
小案例Mini Case
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7.1 Current Liabilities
7.2 Bonds Payable and Convertible Bonds
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Chapter 8 Owners’Equity所有者權(quán)益
小案例Mini Case
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8.1 Contributed Capital
8.2 Retained Earnings
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Chapter 9 Performance經(jīng)營成果
小案例Mini Case
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9.1 Income
9.2 Expenses
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Chapter 10 Financial Statement Analysis財(cái)務(wù)報(bào)表分析
小案例Mini Case
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10.1 Framework for Financial Statement Analysis
10.2 Techniques of Analysis
10.3 Ratio Analysis
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Part 3 Cost and Management Accounting成本與管理會(huì)計(jì)
Chapter 11 Elements of Cost成本要素
小案例Mini Case
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11.1 Materials and Labor
11.2 Manufacturing Overheads
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Chapter 12 Costing Systems成本核算系統(tǒng)
小案例Mini Case
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12.1 Job Costing and Process Costing
12.2 Absorption and Marginal Costing
12.3 Activity Based Costing
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Chapter 13 Management Accounting管理會(huì)計(jì)
小案例Mini Case
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13.1 Cost Behavior and CVP Analysis
13.2 Standard Costing and Variance Analysis
13.3 Master Budgets
13.4 Performance Measurement
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Part 4 International Accounting國際會(huì)計(jì)
Chapter 14 International Accounting Harmonization國際會(huì)計(jì)協(xié)調(diào)
小案例Mini Case
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14.1 Advantages of International Accounting Harmonization
14.2 Applicability of International Standards
14.3 Major International Organizations Promoting Accounting
Harmonization
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Chapter 15 International Accounting Standards Board國際會(huì)計(jì)準(zhǔn)則
理事會(huì)
小案例Mini Case
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15.1 Organization of International Accounting Standards Board
15.2 Framework for the Preparation and Presentation of Financial
Statements
15.3 Core Standards by International Accounting Standards
Committee
15.4 IFRSs and US GAAP
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Chapter 16 Special Accounting Treatments in Multinational
Corporations跨國公司的特殊業(yè)務(wù)會(huì)計(jì)處理
小案例Mini Case
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16.1 Foreign Currency Transactions and Translations
16.2 Business Combination and Consolidated Financial
Statements
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Part 5 Audit審計(jì)
Chapter 17 Audit Framework審計(jì)框架
小案例Mini Case
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17.1 Agency and Nature of Audit
17.2 Professional Ethics and Codes of Conduct
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Chapter 18 Collecting Audit Evidence收集審計(jì)證據(jù)
小案例Mini Case
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18.1 Risk-based Audit
18.2 Internal Control Systems
18.3 Understanding the Entity and its Environment
18.4 Assessing the Risks of Material Misstatement
18.5 Responding to the Risk Assessment
18.6 Tests of Controls and Substantive Procedures
18.7 Sufficient Appropriate Audit Evidence
18.8 Revenue System
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Chapter 19 External Auditor?s Report對外審計(jì)報(bào)告
小案例Mini Case
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19.1 Types of Audit Opinions and Auditor?s Report
19.2 Format and Content of External Auditor?s Report
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參考文獻(xiàn)

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