出版時(shí)間:2008-10 出版社:東北財(cái)經(jīng)大學(xué)出版社 作者:馬建威 主編 頁數(shù):329
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前言
隨著《企業(yè)會(huì)計(jì)準(zhǔn)則》和《中國注冊(cè)會(huì)計(jì)師執(zhí)業(yè)準(zhǔn)則》在中國的廣泛實(shí)施,中國會(huì)計(jì)不僅在制度和理論上,更是在實(shí)務(wù)中,與國際會(huì)計(jì)實(shí)現(xiàn)了實(shí)質(zhì)性趨同:隨著中國會(huì)計(jì)的進(jìn)一步國際化,會(huì)計(jì)人員也必將與國際會(huì)計(jì)實(shí)現(xiàn)無縫對(duì)接。這一切都對(duì)廣大會(huì)計(jì)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(huì)幫助會(huì)計(jì)專業(yè)學(xué)生和其他會(huì)計(jì)從業(yè)人員更好地掌握“專業(yè)+英語”的相關(guān)知識(shí)。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(diǎn)和創(chuàng)新: ?、俪晒S碩,中國特色明顯?!稌?huì)計(jì)專業(yè)英語教程》是馬建威博士主持的2008年度教育部雙語教學(xué)示范課程“中級(jí)財(cái)務(wù)會(huì)計(jì)”(Intermediate Financial Accounting)的配套教材及階段性成果之一。本教材中相當(dāng)一部分內(nèi)容由作者編寫,直接闡述了中國會(huì)計(jì)的最新發(fā)展,并與FASB、IASB進(jìn)行了呼應(yīng);書中很多案例或例題直接采用了部分中國企業(yè)的相關(guān)內(nèi)容,比如第6章中的報(bào)表就引用了康佳集團(tuán)的2007年年報(bào),充分體現(xiàn)了會(huì)計(jì)專業(yè)英語的“本土化”。
內(nèi)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(cái)務(wù)會(huì)計(jì)、成本管理會(huì)計(jì)、財(cái)務(wù)管理和審計(jì)學(xué)等專業(yè)知識(shí),并且將理論與實(shí)務(wù)緊密結(jié)合。旨在考慮到教學(xué)計(jì)劃中設(shè)置的“專業(yè)英語”課程遠(yuǎn)遠(yuǎn)無法滿足學(xué)生對(duì)專業(yè)英語的需要。書中章節(jié)設(shè)計(jì)嚴(yán)謹(jǐn)、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(nèi)容和學(xué)習(xí)目標(biāo);在正文之后,Chapter Summary對(duì)本章內(nèi)容作一個(gè)小結(jié),然后列出Key Terms并作了詮釋;在課后練習(xí)與鞏固環(huán)節(jié),我們?cè)O(shè)計(jì)了Self-Test(ST)、Questions for Discussion(QFD)、Exercises(Ex)等練習(xí)類型,幫助讀者更好地掌握和應(yīng)用所舉知識(shí);最后,光盤中所附每章Broadening Your Perceptive環(huán)節(jié)提供了一到兩篇補(bǔ)充閱讀材料,以期對(duì)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(shù)語的詳細(xì)注解。該教材不僅適合高等院校本科生和研究生會(huì)計(jì)、財(cái)務(wù)管理和審計(jì)專業(yè)用作專業(yè)英語教學(xué)和雙語教學(xué)的理想教材,而且其他會(huì)計(jì)從業(yè)人員、教學(xué)人員、管理人員、審計(jì)和稅務(wù)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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