简介
本教材具有如下特点及创新：1.成果丰硕，中国特色明显；2.源于教学实践，针对性强；3.内容全面，体系完整；4.章节设计严谨、合理；5.光盘拓展，全面研习；6.查阅简便，记忆快捷；7.适用广泛，读者多元。本教材不仅适合高等院校本科生和研究生会计、财务管理和审计专业用作专业英语教学和双语教学的理想教材，而且其他会计从业人员、教学人员、管理人员、审计和税务官员等也可用作阅读材料。本教材向读者提供了丰富的会计专业英语资料，读者更可以将本教材作为工具书和专业资料，使其成为专业人员的“案头必备”。
目录
Chapter 1 Financial Accounting Conceptual Framework 1
1.1 The Purpose of Accounting and Financial Reporting 2
1.2 Accounting Basis and Accounting Assumptions 7
1.3 Financial Accounting Principles and Measurement Bases 11
1.4 Qualitative Characteristics of Accounting Information 17
Chapter 2 Cash and Receivables 26
2.1 Cash 27
2.2 Receivables 31
Chapter 3 Inventories 41
3.1 Inventory Basics 41
3.2 Physical Goods Included In Inventory 43
3.3 Determining Actual Quantities in the Inventory 45
3.4 Costs Included in Inventory 47
3.5 Inventory Accounting Systems 48
3.6 Methods of Pricing Inventory at Cost 50
Chapter 4 Plant Assets and Intangibles 55
4.1 Plant and Equipment 56
4.2 Accounting for Intangibles 63
Chapter 5 Investments 74
5.1 Reasons for Investments 74
5.2 Accounting for Debt Investments 75
5.3 Accounting for Stock Investments 76
5.4 Valuing and Reporting Investments 79
Chapter 6 Liabilities 85
6，1 Current Liabilities 85
6.2 Long—term Liabilities 93
6.3 Estimated Liabilities，Loss Contingencies ，and Commitments 109
Chapter 7 Owner's Equity 115
7.1 Components of Owners' Equity 116
7.2 Paid—in Capital 116
7.3 Capital Reserve 119
7.4 Appropriated Retained Earnings 120
7.5 Undistributed Profit 122
Chapter 8 Income Statement Items 125
8.1 Revenue 125
8.2 Expenses 131
8.3 Profit 137
Chapter 9 Financial Report and Analysis 143
9.1 Financial Statements 144
9.2 Basics of Financial Statement Analysis 154
9.3 Tools of Financial Statement Analysis 156
9.4 Earning Power and Irregular Items 176
9.5 Limitations of Financial Statement Analysis 181
Chapter 10 Cost Management and Decision 187
10.1 Full Costing 188
10.2 Methods of Calculation Cost 193
10.3 The Behavior of Costs 199
10.4 Cost Analysis and Decision 205
Chapter 11 Budgeting 217
11.1 Definition of Budgets 217
11.2 The Budget—setting Process 221
11.3 Variance and Budgetary Control 224
11.4 Comprehensive Budget Management 230
Chapter 12 Financial Operations 234
12.1 Financial Instruments 234
12.2 Financial Markets 239
12.3 Financing Decision 241
12.4 Investment Decision 249
Chapter 13 Financial Performance Evaluation 256
13.1 Cash Flow Cycle 257
13.2 Some Value Problems in Finance 258
13.3 Some Levers of Financial Performance 260
13.4 Ratio Analysis 270
Chapter 14 Internal Control 274
14.1 Internal Control Concept 274
14.2 Internal Control Objectives and Elements 277
14.3 Internal Control Responsibilities and Fraud 281
1.1 The Purpose of Accounting and Financial Reporting 2
1.2 Accounting Basis and Accounting Assumptions 7
1.3 Financial Accounting Principles and Measurement Bases 11
1.4 Qualitative Characteristics of Accounting Information 17
Chapter 2 Cash and Receivables 26
2.1 Cash 27
2.2 Receivables 31
Chapter 3 Inventories 41
3.1 Inventory Basics 41
3.2 Physical Goods Included In Inventory 43
3.3 Determining Actual Quantities in the Inventory 45
3.4 Costs Included in Inventory 47
3.5 Inventory Accounting Systems 48
3.6 Methods of Pricing Inventory at Cost 50
Chapter 4 Plant Assets and Intangibles 55
4.1 Plant and Equipment 56
4.2 Accounting for Intangibles 63
Chapter 5 Investments 74
5.1 Reasons for Investments 74
5.2 Accounting for Debt Investments 75
5.3 Accounting for Stock Investments 76
5.4 Valuing and Reporting Investments 79
Chapter 6 Liabilities 85
6，1 Current Liabilities 85
6.2 Long—term Liabilities 93
6.3 Estimated Liabilities，Loss Contingencies ，and Commitments 109
Chapter 7 Owner's Equity 115
7.1 Components of Owners' Equity 116
7.2 Paid—in Capital 116
7.3 Capital Reserve 119
7.4 Appropriated Retained Earnings 120
7.5 Undistributed Profit 122
Chapter 8 Income Statement Items 125
8.1 Revenue 125
8.2 Expenses 131
8.3 Profit 137
Chapter 9 Financial Report and Analysis 143
9.1 Financial Statements 144
9.2 Basics of Financial Statement Analysis 154
9.3 Tools of Financial Statement Analysis 156
9.4 Earning Power and Irregular Items 176
9.5 Limitations of Financial Statement Analysis 181
Chapter 10 Cost Management and Decision 187
10.1 Full Costing 188
10.2 Methods of Calculation Cost 193
10.3 The Behavior of Costs 199
10.4 Cost Analysis and Decision 205
Chapter 11 Budgeting 217
11.1 Definition of Budgets 217
11.2 The Budget—setting Process 221
11.3 Variance and Budgetary Control 224
11.4 Comprehensive Budget Management 230
Chapter 12 Financial Operations 234
12.1 Financial Instruments 234
12.2 Financial Markets 239
12.3 Financing Decision 241
12.4 Investment Decision 249
Chapter 13 Financial Performance Evaluation 256
13.1 Cash Flow Cycle 257
13.2 Some Value Problems in Finance 258
13.3 Some Levers of Financial Performance 260
13.4 Ratio Analysis 270
Chapter 14 Internal Control 274
14.1 Internal Control Concept 274
14.2 Internal Control Objectives and Elements 277
14.3 Internal Control Responsibilities and Fraud 281
会计专业英语教程（第三版）
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