会计专业英语教程

书籍目录

Chapter 1 Financial Accounting Conceptual Framework
 1.1 The Purpose of Accounting and Financial Reporting
 1.2 Accounting Basis and Accounting Assumptio
 1.3 Financial Accounting Principles and Measurement Bases
 1.4 Qualitative Characteristics of Accounting Information
Chapter 2 Cash and Internal Control over Cash Traaction
 2.1 Cash
 2.2 Internal Control
Chapter 3 Receivables
 3.1 Accounts Receivable
 3.2 Notes Receivable
Chapter 4 Inventories
 4.1 Inventory Defined
 4.2 Costs Included In Inventory
 4.3 Cost Flow Assumptio
 4.4 Inventory Accounting Systems
Chapter 5 Property, Plant, and Equipment
 5.1 Determining the Cost of Plant and Equipment
 5.2 Depreciation
 5.3 Disposal of Plant and Equipment
Chapter 6 Intangibles
 6.1 Intangible Assets
 6, 2 Accounting for Intangibles
 6.3 Research and Development Costs
Chapter 7 Investments
 7.1 Reaso for Investments
 7.2 Accounting for Debt Investments
 7, 3 Accounting for Stock Investments
 7.4 Valuing and Reporting Investments
Chapter 8 Liabilities
 8.1 Current Liabilities
 8.2 Long-Term Liabilities
Chapter 9 Income, Expees and Profit
 9, 1 Income
 9.2 Expees
 9.3 Profit and Profit Distribution
Chapter 10 Owner's Equity
 10.1 Owne' Equity Defined
 10.2 Paid-in Capital or Capital Stock
 10.3 Capital Reserve
 10.4 Appropriated Retained Earnings
 10.5 Dividends and Undistributed Profit
Chapter 11 Financial Reports
 11.1 Financial Statements
 11.2 Notes and Other Information
Chapter 12 Financial Analysis
 12.1 Basics of Financial Statement Analysis
 12.2 Tools of Financial Statement Analysis
 12.3 Earning Power and Irregular Items
 12.4 Limitatio of Financial Statement Analysis
Chapter 13 Auditing Principles
 13.1 Auditing Basis and Auditing Objectives
 13, 2 Materiality and Audit Risk
 13.3 Auditing Evidence and Auditing Sampling
Chapter 14 Audit Working Pape and Audit Reports
 14.1 Audit Working Pape
 14.2 Audit Reports
Chapter 15 Other Assurance and Quality Control
 15.1 Other Assurance
 15.2 Quality Control
Appendix A Accounting Standard for Business Enterprises:Basic
Standard
Appendix B Chart of Accounts (Chinese-English)

作者简介

《新世纪会计学专业精品教材:会计专业英语教程(第2版)》按照会计信息的生成、使用、审计的逻辑顺序安排章节。其中会计部分按照资产、负债、所有者权益、收入、费用、利润等六要素的顺序安排章节。会计信息的生成环节包括：第l章，财务会计概念框架；第2章至第7章，资产，分别为现金及内部控制、应收款项、存货、固定资产、无形资产和投资；第8章，负债；第9章，收入、费用和利润；第10章，所有者权益；第11章，财务报表。会计信息的使用环节为第12章，报表分析。会计信息的审计环节包括：第13章，审计理论；第14章，审计工作底稿及审计报告；第15章，其他鉴证业务及质量控制。

图书封面

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