会计审计专业英语 [平装]

本书与当前国际会计协调发展的趋势相适应，突出国际会计审计准则的最新进展。全书共分为五个部分，分别介绍了会计的基本概念和基本程序，国际会计准则下财务会计的基本处理方法，国际上常用的成本与管理会计方法，国际会计的内容及国际会计的协调发展，以及最新的国际审计准则下的审计基本框架。内容全面，使会计审计工作人员和财经专业的学生既能了解国际会计审计的最新发展，又能熟练掌握会计审计英语。每章开篇和章末分别设有案例和知识扩展，以引导学生深入思考。
本书适合于会计类相关专业的本科高年级生、研究生及MBA学生，对商务英语相关专业的学生，也是一本很好的参考教材。

本书与当前国际会计协调发展的趋势相适应，突出国际会计审计准则的最新进展。全书共分为五个部分，分别介绍了会计的基本概念和基本程序，国际会计准则下财务会计的基本处理方法，国际上常用的成本与管理会计方法，国际会计的内容及国际会计的协调发展，以及最新的国际审计准则下的审计基本框架。内容全面，使会计审计工作人员和财经专业的学生既能了解国际会计审计的最新发展，又能熟练掌握会计审计英语。每章开篇和章末分别设有案例和知识扩展，以引导学生深入思考。
本书适合于会计类相关专业的本科高年级生、研究生及MBA学生，对商务英语相关专业的学生，也是一本很好的参考教材。

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
正文Text131
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