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會計審計專業英語

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1 會計審計專業英語 -圖書信息

  出版社: 機械工業出版社; 第1版 (2008年1月1日)

  平裝: 213頁

  開本: 16開

  ISBN: 9787111226123

  條形碼: 9787111226123

  尺寸: 24 x 18.6 x 0.8 cm

  重量: 322 g

2 會計審計專業英語 -內容簡介

  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。內容全面,使會計審計工作人員和財經專業的學生既能了解國際會計審計的最新發展,又能熟練掌握會計審計英語。每章開篇和章末分別設有案例和知識擴展,以引導學生深入思考。

  本書適合於會計類相關專業的本科高年級生、研究生及MBA學生,對商務英語相關專業的學生,也是一本很好的參考教材。

3 會計審計專業英語 -目錄

  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 Case2

  正文text2

  1?1Nature and Content of Accounting2

  1?2Objectives of Financial Reporting5

  1?3Underlying Assumptions6

  核心辭彙Core Words and Expressions8

  知識擴展More Knowledge8Chapter 2Accounting Concepts and Principles會計概念與原理小案例Mini Case10

  正文Text10

  2?1Qualitative Characteristics of Useful Accounting Information10

  2?2Elements of the Financial Statements13

  2?3Recognition and Measurement Principles15

  核心辭彙Core Words and Expressions17

  知識擴展More Knowledge18Chapter 3Financial Statements財務報表小案例Mini Case19

  正文Text19

  3?1Balance Sheet19

  3?2Income Statement and Statement of Changes in Equity22

  3?3Statement of Cash Flows25

  核心辭彙Core Words and Expressions27

  知識擴展More Knowledge28Chapter 4The Accounting Cycle會計循環小案例Mini Case30

  正文Text30

  4?1Accounting Equation and Double?Entry Bookkeeping33

  4?2Accounting Cycle35

  核心辭彙Core Words and Expressions46

  知識擴展More Knowledge46Part 2Financial Accounting財務會計Chapter 5Current Assets 流動資產小案例Mini Case50

  正文Text50

  5?1Cash and Current Receivables51

  5?2Inventory53

  核心辭彙Core Words and Expressions57

  知識擴展More Knowledge58Chapter 6Investments,Plant Assets and Intangibles 投資、固定資產

  與無形資產小案例Mini Case60

  正文Text60

  6?1Investments in Equity and Debt Securities60

  6?2Plant Assets and Intangibles63

  核心辭彙Core Words and Expressions67

  知識擴展More Knowledge68Chapter 7Liabilities 負債小案例Mini Case70

  正文Text70

  7?1Current Liabilities70

  7?2Bonds payable and convertible Bonds72

  核心辭彙Core Words and Expressions75

  知識擴展More Knowledge76Chapter 8Owners』Equity所有者權益小案例Mini Case77

  正文Text77

  8?1Contributed Capital77

  8?2Retained Earnings80

  核心辭彙Core Words and Expressions84

  知識擴展More Knowledge84Chapter 9Performance經營成果小案例Mini Case86

  正文Text86

  9?1Income86

  9?2Expenses90

  核心辭彙Core Words and Expressions91

  知識擴展More Knowledge92Chapter 10Financial Statement Analysis財務報表分析小案例Mini Case94

  正文Text94

  10?1Framework for Financial Statement Analysis95

  10?2Techniques of Analysis96

  10?3Ratio Analysis100

  核心辭彙Core Words and Expressions103

  知識擴展More Knowledge104Part 3 Cost and Management Accounting成本與管理會計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

  核心辭彙Core Words and Expressions118

  知識擴展More Knowledge118Chapter 12Costing Systems 成本核算系統小案例Mini Case120

  正文Text120

  12?1 Job Costing and Process Costing121

  12?2 Absorption and Marginal Costing125

  12?3 Activity Based Costing 128

  核心辭彙Core Words and Expressions130

  知識擴展More Knowledge130Chapter 13Management Accounting 管理會計小案例Mini Case131

  正文Text131

  13?1Standard Costing and Variance Analysis132

  13?2Master Budgets136

  13?3Performance Measurement138

  核心辭彙Core Words and Expressions141

  知識擴展More Knowledge142Part 4International Accounting國際會計Chapter 14International Accounting Harmonization 國際會計協調小案例Mini Case146

  正文Text146

  14?1Advantages of International Accounting Harmonization146

  14?2Applicability of International Standards147

  14?3Major International Organizations Promoting Accounting Harmonization149

  核心辭彙Core Words and Expressions151

  知識擴展More Knowledge152Chapter 15International Accounting Standards Board國際會計

  準則理事會小案例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

  核心辭彙Core Words and Expressions160

  知識擴展More Knowledge160Chapter 16Special Accounting Treatments in multinational Corporations跨國公司的特殊業務會計處理小案例Mini Case163

  正文Text163

  16?1Foreign Currency Transactions and Translations163

  16?2Business Combination and Consolidated Financial Statements166

  核心辭彙Core Words and Expressions171

  知識擴展More Knowledge172Part 5audit審計Chapter 17Audit Framework審計框架小案例Mini Case176

  正文Text176

  17?1Agency and Nature of Audit176

  17?2Professional Ethics and Codes of Conduct180

  核心辭彙Core Words and Expressions183

  知識擴展More Knowledge184Chapter 18Collecting Audit Evidence 收集審計證據小案例Mini Case188

  正文Text188

  18?1Risk Assessment189

  18?2Internal Control Systems192

  18?3Tests of Controls 195

  核心辭彙Core Words and Expressions201

  知識擴展More Knowledge202Chapter 19External Audit Reports 對外審計報告小案例Mini Case204

  正文Text204

  19?1Types of Audit Opinions and Audit Reports204

  19?2Format and Content of External Audit Reports206

  核心辭彙Core Words and Expressions210

  知識擴展More Knowledge210參考文獻212

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