會計審計專業(yè)英語

內(nèi)容概要

　　《致用·專業(yè)英語系列教材：會計審計專業(yè)英語（第2版）》與當(dāng)前國際會計協(xié)調(diào)發(fā)展的趨勢相適應(yīng)，突出國際會計審計準(zhǔn)則的最新進(jìn)展。全書共分為五個部分，分別介紹了會計的基本概念和基本程序，國際會計準(zhǔn)則下財務(wù)會計的基本處理方法，國際上常用的成本與管理會計方法，國際會計的內(nèi)容和國際會計的協(xié)調(diào)發(fā)展，以及最新的國際審計準(zhǔn)則下的審計基本框架。內(nèi)容全面，使會計審計工作人員和財經(jīng)專業(yè)的學(xué)生既能了解國際會計審計的最新發(fā)展，又能熟練掌握會計審計英語。每章開頭和結(jié)尾分別設(shè)有小案例和知識擴展，以引導(dǎo)學(xué)生深入思考。
　　《致用·專業(yè)英語系列教材：會計審計專業(yè)英語（第2版）》適用于會計類相關(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會計原理
Chapter 1 Accounting and Its Environment會計與環(huán)境
小案例Mini Case
正文Text
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
知識擴展More Knowledge
Chapter 2 Accounting Concepts and Principles會計概念與原則
小案例Mini Case
正文Text
2.1 Qualitative Characteristics of Useful Accounting
Information
2.2 Elements of the Financial Statements
2.3 Recognition and Measurement Principles
核心詞匯Core Words and Expressions
知識擴展More Knowledge
Chapter 3 Financial Statements財 務(wù) 報 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
核心詞匯Core Words and Expressions
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Chapter 4 The Accounting Cycle會計循環(huán)
小案例Mini Case
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4.1 Accounting Equation and Double-Entry Bookkeeping
4.2 Accounting Cycle
核心詞匯Core Words and Expressions
知識擴展More Knowledge
Part 2 Financial Accounting財務(wù)會計
Chapter 5 Current Assets流動資產(chǎn)
小案例Mini Case
正文Text
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
正文Text
6.1 Investments in Equity and Debt Securities
6.2 Plant Assets and Intangibles
核心詞匯Core Words and Expressions
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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
核心詞匯Core Words and Expressions
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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財務(wù)報表分析
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
核心詞匯Core Words and Expressions
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Part 3 Cost and Management Accounting成本與管理會計
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
核心詞匯Core Words and Expressions
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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
核心詞匯Core Words and Expressions
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Chapter 13 Management Accounting管理會計
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
核心詞匯Core Words and Expressions
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Part 4 International Accounting國際會計
Chapter 14 International Accounting Harmonization國際會計協(xié)調(diào)
小案例Mini Case
正文Text
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國際會計準(zhǔn)則
理事會
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
核心詞匯Core Words and Expressions
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Chapter 16 Special Accounting Treatments in Multinational
Corporations跨國公司的特殊業(yè)務(wù)會計處理
小案例Mini Case
正文Text
16.1 Foreign Currency Transactions and Translations
16.2 Business Combination and Consolidated Financial
Statements
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Part 5 Audit審計
Chapter 17 Audit Framework審計框架
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收集審計證據(jù)
小案例Mini Case
正文Text
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對外審計報告
小案例Mini Case
正文Text
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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