會計英語

內(nèi)容概要

本書共分四大部分二十三章。第一部分為財務會計，共六章，主要內(nèi)容包括會計循環(huán)、財務報告、會計要素、會計理論、財務會計報表分析及國際會計；第二部分為管理會計，共四章，主要內(nèi)容包括管理會計簡介、本－量－利分析、計劃與控制及決策等；第三部分為審計，共五章，主要內(nèi)容涉及審計理論、審計流程、審計循環(huán)和審計報告等；第四部分為公司理財，共八章，主要內(nèi)容涉及價值、風險、證券市場效率、期權、稅務、兼并以及國際理財?shù)取?/pre>


作者簡介
陳少華教授，1983年獲得廈門大學經(jīng)濟學學士學位，1987年獲得加拿大達爾豪西大學工商管理碩士（MBA）學位，1992年獲得廈門大學經(jīng)濟學（會計學）博士學位，1996－1997年于美國弗吉尼亞大學任訪問學者?，F(xiàn)為全國會計重點學科廈門大學會計系教授、博士生導師，教育部人文社會科學


書籍目錄
Accounting English前言Part One: Financial AccountingChapter 1 Review of the Accounting Cycle1-1 Recording Phase1-2 Reporting PhaseReading MaterialExercisesChapter 2 Introduction to Financial Reports2-1 Introduction2-2 The Balance Sheet and Notes to the Financial Statements2-3 The Income Statement2-4 The Statement of Cash FlowsReading MaterialExercisesChapter 3 Accounting Elements3-1 Assets, Liabilities and Equity3-2 Revenue, Expenses and ProfitReading MaterialExercisesChapter 4 Accounting Theory4-1 Introduction to Accounting Theory4-2 Conceptual Framework4-3 The Structure of an Accounting TheoryReading MaterialExercisesChapter 5 Financial Start Analysis5-1 Financial Ratio Analysis5-2 Other ApproachesReading MaterialExercisesChapter 6 International Financial Accounting6-1 The Internationalization of Accounting6-2 Comparative Practices6-3 Foreign Currency TranslationReading MaterialExercisesPart Two :Managerial AccountingChapter 7 Introduction to Managerial Accounting7-1 Overview Reading MaterialExercisesChapter 8 Cost Terms, System Design, and Cost Behavior8-1 Cost Terms: Concepts and Classifications8-2 Systems Design: Job-order Costing and Process Costing8-3 Cost Behavior Reading Material ExercisesChapter 9 Planning and Control9-1 Cost-Volume-Profit Analysis9-2 Budgeting: Profit Planning and Control System 9-3 Standard Costing and Performance Measures9-4 Responsibility Accounting and Income ReportingReading MaterialExercisesChapter 10 Using Accounting Information in Making Decisions10-1 Decision-making: Relevant Costs and Benefits10-2 Cost Analysis and Pricing DecisionsReading MaterialExercisesPart Three: AuditingChapter 11 IntroductionReading MaterialExercisesChapter 12 Auditing TheoryReading MaterialExercisesChapter 13 Auditing Process13-1 Client Acceptance, Continuance and Audit Planning13-2 Internal Control and Assessing Control Risk13-3 Compliance Test13-4 Substantive TestsReading MaterialExercisesChapter 14 Audit Program Applications14-1 Revenue and Collection Cycle14-2 Acquisition and Expenditure Cycle14-3 Production Cycle14-4 Financing and Investment CycleReading MaterialExercisesChapter 15 Audit ReportReading MaterialExercisesPart Four: Corporate FinanceChapter 16 Introduction to FinanceReading MaterialExercisesChapter 17 Value17-1 Introduction to Present Value17-2 The Calculation of Present Value17-3 The Value of Common StocksReading MaterialExercisesChapter 18 Risk18-1 Introduction to Risk, Return and the Opportunity Cost of Capital18-2 Risk and Return18-3 Capital Budgeting and Risk18-4 Organizing Capital Expenditure and Evaluating PerformanceReading MaterialExercisesChapter 19 Financing Decisions and Market Efficiency19-1 Review of Market Efficiency19-2 An Overview of Corporate FinancingReading Material……Chapter 20 Dividend Policy and Capital Structure Chapter 21 OptionsChapter 22 Mergers and International FinancingChapter 23 TaxationAnswersReferences









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