会计审计专业英语（第2版）

推荐序
前言
Part 1 Accounting Principle会计原理
Chapter 1 Accounting and Its Environment会计与环境
小案例Mini Case
正文Text
1.1 Nature and Content of Accounting
1.2 Objectives of Financial Reporting
1.3 Underlying Assumptions
1.4 Accounting Basis
核心词汇Core Words and Expressions
知识扩展More Knowledge
Chapter 2 Accounting Concepts and Principles会计概念与原则
小案例Mini Case
正文Text
2.1 Qualitative Characteristics of Useful Accounting Information
2.2 Elements of the Financial Statements
2.3 Recognition and Measurement Principles
核心词汇Core Words and Expressions
知识扩展More Knowledge
Chapter 3 Financial Statements财 务 报 表
小案例Mini Case
正文Text
3.1 Statement of Financial Position
3.2 Statement of Comprehensive Income
3.3 Statement of Changes in Equity
3.4 Statement of Cash Flows
核心词汇Core Words and Expressions
知识扩展More Knowledge
Chapter 4 The Accounting Cycle会计循环
小案例Mini Case
正文Text
4.1 Accounting Equation and Double-Entry Bookkeeping
4.2 Accounting Cycle
核心词汇Core Words and Expressions
知识扩展More Knowledge
Part 2 Financial Accounting财务会计
Chapter 5 Current Assets流动资产
小案例Mini Case
正文Text
5.1 Cash and Current Receivables
5.2 Inventory
核心词汇Core Words and Expressions
知识扩展More Knowledge
Chapter 6 Investments，Plant Assets and Intangibles投资、固定资产
与无形资产
小案例Mini Case
正文Text
6.1 Investments in Equity and Debt Securities
6.2 Plant Assets and Intangibles
核心词汇Core Words and Expressions
知识扩展More Knowledge
Chapter 7 Liabilities负债
小案例Mini Case
正文Text
7.1 Current Liabilities
7.2 Bonds Payable and Convertible Bonds
核心词汇Core Words and Expressions
知识扩展More Knowledge
Chapter 8 Owners’Equity所有者权益
小案例Mini Case
正文Text
8.1 Contributed Capital
8.2 Retained Earnings
核心词汇Core Words and Expressions
知识扩展More Knowledge
Chapter 9 Performance经营成果
小案例Mini Case
正文Text
9.1 Income
9.2 Expenses
核心词汇Core Words and Expressions
知识扩展More Knowledge
Chapter 10 Financial Statement Analysis财务报表分析
小案例Mini Case
正文Text
10.1 Framework for Financial Statement Analysis
10.2 Techniques of Analysis
10.3 Ratio Analysis
核心词汇Core Words and Expressions
知识扩展More Knowledge
Part 3 Cost and Management Accounting成本与管理会计
Chapter 11 Elements of Cost成本要素
小案例Mini Case
正文Text
11.1 Materials and Labor
11.2 Manufacturing Overheads
核心词汇Core Words and Expressions
知识扩展More Knowledge
Chapter 12 Costing Systems成本核算系统
小案例Mini Case
正文Text
12.1 Job Costing and Process Costing
12.2 Absorption and Marginal Costing
12.3 Activity Based Costing
核心词汇Core Words and Expressions
知识扩展More Knowledge
Chapter 13 Management Accounting管理会计
小案例Mini Case
正文Text
13.1 Cost Behavior and CVP Analysis
13.2 Standard Costing and Variance Analysis
13.3 Master Budgets
13.4 Performance Measurement
核心词汇Core Words and Expressions
知识扩展More Knowledge
Part 4 International Accounting国际会计
Chapter 14 International Accounting Harmonization国际会计协调
小案例Mini Case
正文Text
14.1 Advantages of International Accounting Harmonization
14.2 Applicability of International Standards
14.3 Major International Organizations Promoting Accounting Harmonization
核心词汇Core Words and Expressions
知识扩展More Knowledge
Chapter 15 International Accounting Standards Board国际会计准则
理事会
小案例Mini Case
正文Text
15.1 Organization of International Accounting Standards Board
15.2 Framework for the Preparation and Presentation of Financial Statements
15.3 Core Standards by International Accounting Standards Committee
15.4 IFRSs and US GAAP
核心词汇Core Words and Expressions
知识扩展More Knowledge
Chapter 16 Special Accounting Treatments in Multinational Corporations跨国公司的特殊业务会计处理
小案例Mini Case
正文Text
16.1 Foreign Currency Transactions and Translations
16.2 Business Combination and Consolidated Financial Statements
核心词汇Core Words and Expressions
知识扩展More Knowledge
Part 5 Audit审计
Chapter 17 Audit Framework审计框架
小案例Mini Case
正文Text
17.1 Agency and Nature of Audit
17.2 Professional Ethics and Codes of Conduct
核心词汇Core Words and Expressions
知识扩展More Knowledge
Chapter 18 Collecting Audit Evidence收集审计证据
小案例Mini Case
正文Text
18.1 Risk-based Audit
18.2 Internal Control Systems
18.3 Understanding the Entity and its Environment
18.4 Assessing the Risks of Material Misstatement
18.5 Responding to the Risk Assessment
18.6 Tests of Controls and Substantive Procedures
18.7 Sufficient Appropriate Audit Evidence
18.8 Revenue System
核心词汇Core Words and Expressions
知识扩展More Knowledge
Chapter 19 External Auditors Report对外审计报告
小案例Mini Case
正文Text
19.1 Types of Audit Opinions and Auditors Report
19.2 Format and Content of External Auditors Report
核心词汇Core Words and Expressions
知识扩展More Knowledge
参考文献