Accounting English

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 FinancialStatements
　　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
　Chpter 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
　　Exercises
　Chapter 20 Dividend Policy and Capital Structure
　　20-1 The Dividend Controversy
　　20-2 Does Debt Policy Matter?
　　20-3 How Much Should a Firm Borrow?
　　20-4 Interactions of Investment and Financing Decisions
　　Reading Material
　　Exercises
　Chapter 21 Options
　　21-1 Corporate Liabilities and the Valuation of Options
　　21-2 Applications of Option Pricing Theory
　　Reading Material
　　Exercises
　Chapter 22 Mergers and International Financing
　　22-1 Mergers
　　22-2 International Financing
　 Reading Material
　 Exercises
　Chapter 23 Taxation
　　23-1 Tax System
　　23-2 Tax Administration
　　Reading Material
　　Exercises
Answers
References