會計專業(yè)英語教程

前言

　　隨著《企業(yè)會計準則》和《中國注冊會計師執(zhí)業(yè)準則》在中國的廣泛實施，中國會計不僅在制度和理論上，更是在實務中，與國際會計實現(xiàn)了實質性趨同：隨著中國會計的進一步國際化，會計人員也必將與國際會計實現(xiàn)無縫對接。這一切都對廣大會計人提出了更高的要求，尤其是專業(yè)英語方面。一本好的專業(yè)英語教材無疑會幫助會計專業(yè)學生和其他會計從業(yè)人員更好地掌握“專業(yè)+英語”的相關知識。本教材試圖在這方面，嘗試性地起到有益的作用?！　∨c其他教材相比，本教材具有如下特點和創(chuàng)新：　?、俪晒S碩，中國特色明顯?！稌媽I(yè)英語教程》是馬建威博士主持的2008年度教育部雙語教學示范課程“中級財務會計”（Intermediate Financial Accounting）的配套教材及階段性成果之一。本教材中相當一部分內容由作者編寫，直接闡述了中國會計的最新發(fā)展，并與FASB、IASB進行了呼應；書中很多案例或例題直接采用了部分中國企業(yè)的相關內容，比如第6章中的報表就引用了康佳集團的2007年年報，充分體現(xiàn)了會計專業(yè)英語的“本土化”。

內容概要

本教材分四篇、共十四章，較為深入系統(tǒng)地闡述了財務會計、成本管理會計、財務管理和審計學等專業(yè)知識，并且將理論與實務緊密結合。旨在考慮到教學計劃中設置的“專業(yè)英語”課程遠遠無法滿足學生對專業(yè)英語的需要。書中章節(jié)設計嚴謹、合理。每章以Feature Topic作為切入話題，繼而列出本章的Chapter Skeleton，介紹本章的主要內容和學習目標；在正文之后，Chapter Summary對本章內容作一個小結，然后列出Key Terms并作了詮釋；在課后練習與鞏固環(huán)節(jié)，我們設計了Self-Test（ST）、Questions for Discussion（QFD）、Exercises（Ex）等練習類型，幫助讀者更好地掌握和應用所舉知識；最后，光盤中所附每章Broadening Your Perceptive環(huán)節(jié)提供了一到兩篇補充閱讀材料，以期對拓展讀者的視野有所幫助。本教材每章之后都提供本章重要專業(yè)術語的詳細注解。該教材不僅適合高等院校本科生和研究生會計、財務管理和審計專業(yè)用作專業(yè)英語教學和雙語教學的理想教材，而且其他會計從業(yè)人員、教學人員、管理人員、審計和稅務官員等也可用作閱讀材料。

書籍目錄

Part Ⅰ  Financial Accounting　Chapter 1  Financial Accounting Conceptual Framework　  1.1  The Purpose of Accounting and Financial Reporting　  1.2  Accounting Basis and Accounting Assumptions  　1.3  Financial Accounting Principles and Measurement Bases  　1.4  Qualitative Characteristics of Accounting Information　Chapter 2 Accounting for Assets (Ⅰ)　  2.1  Cash and Internal Control over Cash Transactions　  2.2  Accounts Receivable and Notes Receivable　  2.3  Inventories　Chapter 3  Accounting for Assets (Ⅱ)　  3.1  Plant and Equipment　  3.2  Accounting for Intangibles　  3.3  Investments　Chapter 4  Liabilities  　4.1  Current Liabilities　  4.2  Long-Term Liabilities　Chapter 5  Owners' Equity  　5.1  Income, Expenses and Profits　  5.2  Owners' Equity　Chapter 6  Financial Reports  　6.1  Financial Statements　  6.2  Notes and Other InformationPart Ⅱ  Cost and Management Accounting　Chapter 7  Calculation and Management of the Cost　  7.1  Full Costing  　7.2  Deriving Full Costs  　7.3  Activity-Based Costing　  7.4  Cost and Pricing　Chapter 8  The Behavior of Costs and Decision  　8.1  The Relevant Costs　  8.2  The Behavior of Costs　  8.3  Cost-Volume-Profit Analysis  　8.4  Marginal Analysis and Decision　Chapter 9  Budgeting and Budgetary Control　  9.1  Budgets and Plans  　9.2  The Budget-Setting Process　  9.3  Variance and Budgetary ControlPart Ⅲ  Corporate Finance　Chapter 10  Financial Operations  　10.1  Financial Instruments and Markets　  10.2  The Financing Decision  　10.3  The Investment Decision　Chapter 11  Evaluating Financial Performance　  11.1  The Cash Flow Cycle　  11.2  Financial Statements and the Value Problem  　11.3  The Levers of Financial Performance　  11.4  Ratio AnalysisPart Ⅳ  Auditing　Chapter 12  Auditing Principles  　12.1  Auditing Basis and Auditing Objectives　  12.2  Materiality and Auditing Risk  　12.3  Auditing Evidence and Auditing Sampling　Chapter 13  Audit Working Papers and Auditing Reports　  13.1  Auditing Working Papers  　13.2  Auditing Reports　Chapter 14  Other Assurance Engagements and Quality Control　  14.1  Other Assurance Engagements　  14.2  Quality ControlMain References

章節(jié)摘錄

　　Three variables characterize a bond: its parvalue, its coupon rate, and its maturitydate. The par value is the amount of money the holder will receive on the bonds maturitydate. The coupon rate is the percentage of par value the issuer promises to pay theinvestor annually as interest income. On the maturity date, the company will pay the bondholder principal and will cease further interest payments.　　On the issue date, companies usually try to set the coupon rate on the new bondequal to the prevailing interest rate on other bonds of similar maturity and quality. Thisensures that the bonds initial market price will about equal its par value. After issue, themarket price of a bond can differ substantially from its par value, as market interest rateschange. When interest rates rise, bond prices fall, and vice versa.　　Most forms of long-term indebtedness require periodic repayment of principal. Thisprincipal repayment is known as a sinking fund. Readers who have studied too muchaccounting will know that technically a sinking fund is a sum of money the company setsaside to meet a future obligation, and this is the way bonds used to work, but no more.Today a bond sinking fund is a direct payment to creditors that reduces principal.Depending on the indenture agreement, there are several ways a firm can meet itssinking-fund obligation. It can repurchase a certain number of bonds in securities markets,or it can retire a certain number of bonds by paying the holders par value. When acompany has a choice, it will naturally repurchase bonds if the market price of the bondsis below par value, which occurs whenever interest rates rise after the bond is issued.

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