| 陈少华教授，1983年获得厦门大学经济学学士学位，1987年获得加拿大达尔豪西大学工商管理硕士（MBA）学位，1992年获得厦门大学经济学（会计学）博士学位，1996－1997年于美国弗吉尼亚大学任访问学者。现为全国会计重点学科厦门大学会计系教授、博士生导师，教育部人文社会科学重点研究基地厦门大学会计发展研究中心副主任；兼任多家企业及咨询公司财务顾问、独立董事。 长期以来，致力于会计学教学与科研，并主持“防范企业会计信息舞弊的综合对策研究”、“公司财务报告问题研究”、“改进企业财务报告”、“我国上市公司会计信息披露制度科学性的若干问题研究”等国家社科基金、教育部和财政部重点会计研究项目。独立著述、主译和主编专著、教材10多部，代表作分别有：《会计学原理》，《企业财务报告理论与实务研究》，《防范企业会计信息舞弊的综合对策》，《改进企业财务报告》，《财务报表分析方法》，《师途——财经白领职业规划》，《内部会计控制与职业道德教育》，《房地产开发会计实务》，《实证会计理论》（译著，第一译者），《中级财务会计学》（全国九·五统编教材）副主编，《中级财务会计》（1998年全国优秀教材一等奖）副主编等。公开发表学术论文20多篇。 |
| Accounting English 前言 Part One: Financial Accounting Chapter 1 Review of the Accounting Cycle 1-1 Recording Phase 1-2 Reporting Phase Reading Material Exercises Chapter 2 Introduction to Financial Reports 2-1 Introduction 2-2 The Balance Sheet and Notes to the Financial Statements 2-3 The Income Statement 2-4 The Statement of Cash Flows Reading Material Exercises Chapter 3 Accounting Elements 3-1 Assets, Liabilities and Equity 3-2 Revenue, Expenses and Profit Reading Material Exercises Chapter 4 Accounting Theory 4-1 Introduction to Accounting Theory 4-2 Conceptual Framework 4-3 The Structure of an Accounting Theory Reading Material Exercises Chapter 5 Financial Start Analysis 5-1 Financial Ratio Analysis 5-2 Other Approaches Reading Material Exercises Chapter 6 International Financial Accounting 6-1 The Internationalization of Accounting 6-2 Comparative Practices 6-3 Foreign Currency Translation Reading Material Exercises Part Two :Managerial Accounting Chapter 7 Introduction to Managerial Accounting 7-1 Overview Reading Material Exercises Chapter 8 Cost Terms, System Design, and Cost Behavior 8-1 Cost Terms: Concepts and Classifications 8-2 Systems Design: Job-order Costing and Process Costing 8-3 Cost Behavior Reading Material Exercises Chapter 9 Planning and Control 9-1 Cost-Volume-Profit Analysis 9-2 Budgeting: Profit Planning and Control System 9-3 Standard Costing and Performance Measures 9-4 Responsibility Accounting and Income Reporting Reading Material Exercises Chapter 10 Using Accounting Information in Making Decisions 10-1 Decision-making: Relevant Costs and Benefits 10-2 Cost Analysis and Pricing Decisions Reading Material Exercises Part Three: Auditing Chapter 11 Introduction Reading Material Exercises Chapter 12 Auditing Theory Reading Material Exercises Chapter 13 Auditing Process 13-1 Client Acceptance, Continuance and Audit Planning 13-2 Internal Control and Assessing Control Risk 13-3 Compliance Test 13-4 Substantive Tests Reading Material Exercises Chapter 14 Audit Program Applications 14-1 Revenue and Collection Cycle 14-2 Acquisition and Expenditure Cycle 14-3 Production Cycle 14-4 Financing and Investment Cycle Reading Material Exercises Chapter 15 Audit Report Reading Material Exercises Part Four: Corporate Finance Chapter 16 Introduction to Finance Reading Material Exercises Chapter 17 Value 17-1 Introduction to Present Value 17-2 The Calculation of Present Value 17-3 The Value of Common Stocks Reading Material Exercises Chapter 18 Risk 18-1 Introduction to Risk, Return and the Opportunity Cost of Capital 18-2 Risk and Return 18-3 Capital Budgeting and Risk 18-4 Organizing Capital Expenditure and Evaluating Performance Reading Material Exercises Chapter 19 Financing Decisions and Market Efficiency 19-1 Review of Market Efficiency 19-2 An Overview of Corporate Financing Reading Material …… Chapter 20 Dividend Policy and Capital Structure Chapter 21 Options Chapter 22 Mergers and International Financing Chapter 23 Taxation Answers References |
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