| 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 11Nature and Content of Accounting2 12Objectives of Financial Reporting5 13Underlying 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 21Qualitative Characteristics of Useful Accounting Information10 22Elements of the Financial Statements13 23Recognition 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 31Balance Sheet19 32Income Statement and Statement of Changes in Equity22 33Statement 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 41Accounting Equation and DoubleEntry Bookkeeping33 42Accounting 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 51Cash and Current Receivables51 52Inventory53 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 61Investments in Equity and Debt Securities60 62Plant 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 71Current Liabilities70 72Bonds 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 81Contributed Capital77 82Retained 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 91Income86 92Expenses90 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 101Framework for Financial Statement Analysis95 102Techniques of Analysis96 103Ratio 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 111 Materials and Labor110 112 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 121 Job Costing and Process Costing121 122 Absorption and Marginal Costing125 123 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 131Standard Costing and Variance Analysis132 132Master Budgets136 133Performance 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 141Advantages of International Accounting Harmonization146 142Applicability of International Standards147 143Major 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 151Organization of International Accounting Standards Board155 152Framework for the Preparation and Presentation of Financial Statements156 153Core 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 161Foreign Currency Transactions and Translations163 162Business 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 171Agency and Nature of Audit176 172Professional 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 181Risk Assessment189 182Internal Control Systems192 183Tests 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 191Types of Audit Opinions and Audit Reports204 192Format 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 |
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