會(huì)計(jì)英語

內(nèi)容概要

　　本書是一本為財(cái)經(jīng)類專業(yè)會(huì)計(jì)英語教學(xué)而編寫的專業(yè)教材，內(nèi)容涉及基礎(chǔ)會(huì)計(jì)理論、財(cái)務(wù)會(huì)計(jì)、財(cái)務(wù)管理、審計(jì)的主要內(nèi)容。全書共由五部分組成，第一部分為會(huì)計(jì)原則和復(fù)式記賬法，第二部分為主要經(jīng)濟(jì)業(yè)務(wù)的記錄，第三部分為報(bào)表編制與分析，第四部分為財(cái)務(wù)基礎(chǔ)，第五部分為審計(jì)。書中每章后面附有詞匯表、練習(xí)題或者實(shí)務(wù)案例，便于廣大讀者學(xué)習(xí)使用?！　∽鳛闀?huì)計(jì)英語教材，本書嘗試用英語講授會(huì)計(jì)的專業(yè)基礎(chǔ)知識。與以往同類的會(huì)計(jì)英語教材相比，本書具有以下幾點(diǎn)不同：第一，國內(nèi)同類的會(huì)計(jì)英語教材往往僅局限于介紹會(huì)計(jì)業(yè)務(wù)的詳細(xì)處理，本書不僅介紹會(huì)計(jì)業(yè)務(wù)的處理，還相應(yīng)地介紹了財(cái)務(wù)管理和審計(jì)的一些基本知識，便于讀者能全面閱讀財(cái)務(wù)報(bào)告，了解西方會(huì)計(jì)專業(yè)知識。第二，鑒于會(huì)計(jì)英語的教學(xué)對象主要是高年級學(xué)生，對會(huì)計(jì)專業(yè)知識已經(jīng)有了一定的了解，因而本書著重介紹會(huì)計(jì)專業(yè)的知識要點(diǎn)，按照“精、新、實(shí)”的指導(dǎo)思想來組織編寫，以達(dá)到培養(yǎng)具有較高的應(yīng)用技能和基本素質(zhì)的高等應(yīng)用型專門人才的目的。第三，由于各國文化、經(jīng)濟(jì)、歷史背景不同，財(cái)務(wù)報(bào)表的列報(bào)以及賬戶名稱的使用千差萬別，本書主要根據(jù)國際會(huì)計(jì)準(zhǔn)則和國際財(cái)務(wù)報(bào)告準(zhǔn)則中常用的慣例和術(shù)語來進(jìn)行編寫。

書籍目錄

PART ONE: PRINCIPLES OF ACCOUNTING AND THE DOUBLE-ENTRY SYSTEM　CHAPTER 1  PRINCIPLES OF ACCOUNTING    1.1  Types of Business Organizations    1.2  The Role of Accounting in Business    1.3  Introduction to Financial Statements    1.4  The Framework for the Preparation and Presentation of Financial Statements    1.5  The Objective of Financial Statements    1.6  Underlying Assumptions    1.7  Qualitative Characteristics of Financial Statements    1.8  The Elements of Financial Statements    1.9  Recognition of the Elements of Financial Statements    1.10  Measurement of the Elements of Financial Statements　　CHAPTER Review    Vocabulary    Questions　CHAPTER 2  THE ACCOUNTING CYCLE    2.1  Accounting Cycle    2.2  Analyze Business Transactions    2.3  Journalize the Transactions    2.4  Post to Ledger Accounts    2.5  Prepare a Trial Balance    2.6  Journalize and Post Adjusting Entries    2.7  Prepare an Adjusted Trial Balance    2.8  Prepare Financial Statements    2.9  Journalize and Post Closing Entries    2.10  Prepare a Post-Closing Trial Balance　　CHAPTER Review    Vocabulary    ExercisePART TWO: RECORDING TRANSACTIONS AND EVENTS　CHAPTER 3  CURRENT ASSETS    3.1  Cash     3.2  Trading Securities    3.3  Receivables    3.4  Inventory　　CHAPTER Review    Vocabulary    Questions and Exercises　CHAPTER 4  NON-CURRENT ASSETS    4.1  Nature of Non-Current Assets    4.2  Acquisition of Property, Plant and Equipment    4.3  Depreciation of Property, Plant and Equipment    4.4  Disposal of Fixed Assets    4.5  Intangible Assets　　CHAPTER Review    Vocabulary    Exercises　CHAPTER 5  LIABILITIES    5.1  The Current and Non-Current Liability Distinction    5.2  Current Liabilities    5.3  Non-Current Liabilities    5.4  Provision and Contingent Liabilities　　CHAPTER Review    Vocabulary    ExercisesCHAFFER 6  OWNERS' EQUITY    6.1  Advantages and Disadvantages of a Cbrporate Entity    6.2  Classification of Shares    6.3  Equity in Company    6.4  Accounting for Share Issues    6.5  Accounting for Retained Earnings    6.6  Accounting for Dividend    6.7  Accounting for Other Reserves    6.8  Accounting for Income Taxes by Companies　　CHAPTER Review    Vocabulary    ExercisesPART THREE.PREPARING FINANCIAL STATEMENTS AND INTERPRETATIONS　CHAPTER 7  PREPARING FINANCIAL STATEMENTS    7.1  Revised Standard on Presentation of Financial Statements: a Joint Project of the FASB and IASB    7.2  Statement of Comprehensive Income    7.3  Statement of Changes in Equity    7.4  Statement of Financial Position    7.5  Statement of Cash Flows　　CHAPTER Review    Vocabulary    Questions and Exercises　CHAPTER 8  FINANCIAL STATEMENTS INTERPRETATIONS    8.1  Standardized Financial Statement for Comparison Purpose    8.2  Ratio Computation and Interpretations    8.3  Using Financial Statement Information　　CHAPTER Review    Vocabulary    Questions and ExercisesPART FOUR: FUNDAMENTALS OF FINANCE　CHAPTER 9    OVERVIEW OF FINANCE AND TIME VALUE OF MONEY    9.1  Overview of Finance    9.2  Time Value of Money    9.3  Annual Percentage Rate (APR) and Effective Annual Rate (EAR)    9.4  Annuity and Perpetuity　　CHAPTER Review    Vocabulary    Questions and Exercises　CHAPTER 10  FINANCIAL MANAGEMENT DECISIONS AND AGENCY PROBLEM    10.1  Financial Management Decisions    10.2  Role of Financial Manager    10.3  Goal of Financial Management    10.4  Corporate Governance    10.5  Agency Problem and Solving Mechanism　　CHAPTER Review    Vocabulary    Questions　CHAPTER 11  INVESTMENT DECISIONS    11.1  Major Investment Criteria Used in Capital Budgeting    11.2  Important Factors to Consider in Capital Budgeting    11.3  Pro Forma Statements and Estimated Cash Flow　　CHAPTER Review    Vocabulary    Questions and Exercises　CHAPTER 12  FINANCING DECISIONS    12.1  Basic Features of Debt Security and Equity Security    12.2  Bond Valuation and Classification    12.3  Stock Classification and Valuation    12.4  Inflation and Interest Rate　　CHAPTER Review    Vocabulary    Questions and ExercisesPART FIVE: AUDITING　CHAPTER 13  AN INTRODUCTION TO AUDITING    13.1  Definition of Auditing    13.2  Classification of Auditing    13.3  Other Special Types of Audits    13.4  Professional Code of Ethics　　CHAPTER Review    Vocabulary    Case Study　CHAPTER 14  THE AUDIT PLANNING    14.1  Audit Engagement Process    14.2  Duties and Rights of Auditors    14.3  Audit Planning    14.4  Materiality Level    14.5  Risk-based Approach to Auditing    14.6  Materiality and Audit Risks    14.7  Overview of Audit Process　　CHAPTER Review    Vocabulary    Case Study　CHAPTER 15  IMPLEMENTATION OF AUDITING    15.1  Nature of Internal Control    15.2  Test of Control    15.3  Substantive Testing    15.4  Audit Sampling　　CHAPTER Review    Vocabulary    Case Study　CHAPTER 16  AUDIT REPORT    16.1  Audit Report    16.2  Unqualified Opinion    16.3  Qualified Opinion    16.4  Adverse Opinion    16.5  Disclaimer Opinion　　CHAPTER Review    Vocabulary    Case StudyAPPENDIX    Table 1  Future Value Factors    Table 2  Future Value of Annuity Factors (Ordinary Annuity)    Table 3  Present Value Factors    Table 4  Present Value of Annuity Factors (Ordinary Annuity)

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