会计审计专业英语

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