會計審計專業英語(第4版)（簡體書）

本書與當前國際會計協調發展的趨勢相適應，突出國際會計審計準則的最新進展。全書共分為五個部分，分別介紹了會計的基本概念和基本程序，國際會計準則下財務會計的基本處理方法，國際上常用的成本與管理會計方法，國際會計的內容及國際會計的協調發展，以及最新的國際審計準則下的審計基本框架。本書內容全面，使會計審計工作人員和財經專業的學生既能瞭解國際會計審計最新發展，又能熟練掌握會計審計英語。每章分別設有案例和知識擴展，以引導學生深入思考。

推薦序

前言

Part 1Accounting Principle會計原理

Chapter 1Accounting and Its Environment會計與環境

小案例Mini Case

正文Text

11Nature and Content of Accounting

12Objectives of Financial Reporting

13Underlying Assumptions

14Accounting Basis

核心詞匯Core Words and Expressions

知識擴展More Knowledge

問答題Questions

Chapter 2Accounting Concepts and Principles會計概念與原則

小案例Mini Case

正文Text

21Qualitative Characteristics of Useful Accounting Information

22Elements of the Financial Statements

23Recognition and Measurement Principles

核心詞匯Core Words and Expressions

知識擴展More Knowledge

問答題Questions

Chapter 3Financial Statements財務報表

小案例Mini Case

正文Text

31Statement of Financial Position

32Statement of Comprehensive Income

33Statement of Changes in Equity

34Statement of Cash Flows

核心詞匯Core Words and Expressions

知識擴展More Knowledge

問答題Questions

練習題Exercises

Chapter 4The Accounting Cycle會計循環

小案例Mini Case

正文Text

41Accounting Equation and DoubleEntry Bookkeeping

42Accounting Cycle

核心詞匯Core Words and Expressions

知識擴展More Knowledge

問答題Questions

練習題Exercises

Part 2Financial Accounting財務會計

Chapter 5Current Assets流動資產

小案例Mini Case

正文Text

51Cash and Current Receivables

52Inventory

核心詞匯Core Words and Expressions

知識擴展More Knowledge

問答題Questions

練習題Exercises

Chapter 6Investments,Plant Assets and Intangibles投資、固定資產與無形資產

小案例Mini Case

正文Text

61Investments in Equity and Debt Securities

62Plant Assets and Intangibles

核心詞匯Core Words and Expressions

知識擴展More Knowledge

問答題Questions

練習題Exercises

Chapter 7Liabilities負債

小案例Mini Case

正文Text

71Current Liabilities

72Bonds Payable and Convertible Bonds

核心詞匯Core Words and Expressions

知識擴展More Knowledge

問答題Questions

練習題Exercises

Chapter 8Owners Equity所有者權益

小案例Mini Case

正文Text

81Contributed Capital

82Retained Earnings

核心詞匯Core Words and Expressions

知識擴展More Knowledge

問答題Questions

練習題Exercises

Chapter 9Performance經營成果

小案例Mini Case

正文Text

91Income

92Expenses

核心詞匯Core Words and Expressions

知識擴展More Knowledge

問答題Questions

練習題Exercises

Chapter 10Financial Statement Analysis財務報表分析

小案例Mini Case

正文Text

101Framework for Financial Statement Analysis

102Techniques of Analysis

103Ratio Analysis

核心詞匯Core Words and Expressions

知識擴展More Knowledge

問答題Questions

練習題Exercises

Part 3Cost and Management Accounting成本與管理會計

Chapter 11An Introduction to Cost terms and Concepts成本術語與概念介紹

小案例Mini Case

正文Text

111Cost Objects and Cost Assignment

112Elements of Cost

113Materials and Labor

114Manufacturing Overheads

核心詞匯Core Words and Expressions

知識擴展More Knowledge

問答題Questions

練習題Exercises

Chapter 12Costing Systems成本核算系統

小案例Mini Case

正文Text

121Job Costing and Process Costing

122Absorption and Marginal Costing

123Activity Based Costing

核心詞匯Core Words and Expressions

知識擴展More Knowledge

問答題Questions

練習題Exercises

Chapter 13Management Accounting管理會計

小案例Mini Case

正文Text

131Cost Behavior and CVP Analysis

132Standard Costing and Variance Analysis

133Master Budgets

134Performance Measurement

核心詞匯Core Words and Expressions

知識擴展More Knowledge

問答題Questions

練習題Exercises

Part 4International Accounting國際會計

Chapter 14International Accounting Harmonization國際會計協調

小案例Mini Case

正文Text

141Advantages of International Accounting Harmonization

142Applicability of International Standards

143Major International Organizations Promoting Accounting Harmonization

核心詞匯Core Words and Expressions

知識擴展More Knowledge

問答題Questions

Chapter 15International Accounting Standards Board國際會計準則理事會

小案例Mini Case

正文Text

151Organization of International Accounting Standards Board

152Conceptual Framework for Financial Reoprting

15