会计审计专业英语

推荐序
前言
Part 1Accounting Principle会计原理Chapter 1Accounting and Its Environment会计与环境小案例Mini Case2
正文Text2
11Nature and Content of Accounting2
12Objectives of Financial Reporting5
13Underlying Assumptions6
核心词汇Core Words and Expressions8
知识扩展More Knowledge8Chapter 2Accounting Concepts and Principles会计概念与原理小案例Mini Case10
正文Text10
21Qualitative Characteristics of Useful Accounting Information10
22Elements of the Financial Statements13
23Recognition and Measurement Principles15
核心词汇Core Words and Expressions17
知识扩展More Knowledge18Chapter 3Financial Statements财务报表小案例Mini Case19
正文Text19
31Balance Sheet19
32Income Statement and Statement of Changes in Equity22
33Statement of Cash Flows25
核心词汇Core Words and Expressions27
知识扩展More Knowledge28Chapter 4The Accounting Cycle会计循环小案例Mini Case30
正文Text30
41Accounting Equation and DoubleEntry Bookkeeping33
42Accounting Cycle35
核心词汇Core Words and Expressions46
知识扩展More Knowledge46Part 2Financial Accounting财务会计Chapter 5Current Assets 流动资产小案例Mini Case50
正文Text50
51Cash and Current Receivables51
52Inventory53
核心词汇Core Words and Expressions57
知识扩展More Knowledge58Chapter 6Investments,Plant Assets and Intangibles 投资、固定资产
与无形资产小案例Mini Case60
正文Text60
61Investments in Equity and Debt Securities60
62Plant Assets and Intangibles63
核心词汇Core Words and Expressions67
知识扩展More Knowledge68Chapter 7Liabilities 负债小案例Mini Case70
正文Text70
71Current Liabilities70
72Bonds Payable and Convertible Bonds72
核心词汇Core Words and Expressions75
知识扩展More Knowledge76Chapter 8Owners’Equity所有者权益小案例Mini Case77
正文Text77
81Contributed Capital77
82Retained Earnings80
核心词汇Core Words and Expressions84
知识扩展More Knowledge84Chapter 9Performance经营成果小案例Mini Case86
正文Text86
91Income86
92Expenses90
核心词汇Core Words and Expressions91
知识扩展More Knowledge92Chapter 10Financial Statement Analysis财务报表分析小案例Mini Case94
正文Text94
101Framework for Financial Statement Analysis95
102Techniques of Analysis96
103Ratio Analysis100
核心词汇Core Words and Expressions103
知识扩展More Knowledge104Part 3 Cost and Management Accounting成本与管理会计Chapter 11Elements of Cost 成本要素小案例Mini Case108
正文Text108
111 Materials and Labor110
112 Manufacturing Overheads112
核心词汇Core Words and Expressions118
知识扩展More Knowledge118Chapter 12Costing Systems 成本核算系统小案例Mini Case120
正文Text120
121 Job Costing and Process Costing121
122 Absorption and Marginal Costing125
123 Activity Based Costing 128
核心词汇Core Words and Expressions130
知识扩展More Knowledge130Chapter 13Management Accounting 管理会计小案例Mini Case131
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131Standard Costing and Variance Analysis132
132Master Budgets136
133Performance Measurement138
核心词汇Core Words and Expressions141
知识扩展More Knowledge142Part 4International Accounting国际会计Chapter 14International Accounting Harmonization 国际会计协调小案例Mini Case146
正文Text146
141Advantages of International Accounting Harmonization146
142Applicability of International Standards147
143Major International Organizations Promoting Accounting Harmonization149
核心词汇Core Words and Expressions151
知识扩展More Knowledge152Chapter 15International Accounting Standards Board国际会计
准则理事会小案例Mini Case154
正文Text154
151Organization of International Accounting Standards Board155
152Framework for the Preparation and Presentation of Financial Statements156
153Core Standards by International Accounting Standards Committee158
核心词汇Core Words and Expressions160
知识扩展More Knowledge160Chapter 16Special Accounting Treatments in Multinational Corporations跨国公司的特殊业务会计处理小案例Mini Case163
正文Text163
161Foreign Currency Transactions and Translations163
162Business Combination and Consolidated Financial Statements166
核心词汇Core Words and Expressions171
知识扩展More Knowledge172Part 5Audit审计Chapter 17Audit Framework审计框架小案例Mini Case176
正文Text176
171Agency and Nature of Audit176
172Professional Ethics and Codes of Conduct180
核心词汇Core Words and Expressions183
知识扩展More Knowledge184Chapter 18Collecting Audit Evidence 收集审计证据小案例Mini Case188
正文Text188
181Risk Assessment189
182Internal Control Systems192
183Tests of Controls 195
核心词汇Core Words and Expressions201
知识扩展More Knowledge202Chapter 19External Audit Reports 对外审计报告小案例Mini Case204
正文Text204
191Types of Audit Opinions and Audit Reports204
192Format and Content of External Audit Reports206
核心词汇Core Words and Expressions210
知识扩展More Knowledge210参考文献212